All of the out of pocket costs of the quilt including shipping tax etc are part if your charitable donation.

I have made quilts for them and deduct everything! I would think polyester would work!

Hi, I made lap quilts for my MIL and some of her friends in a nursing home . I didn't use batting at all but backed the top with Polar Fleece, washes well. I don't know what it is called outside Australia.