Unlocking Up to 2x Cost-of-Goods-Sold (COGS) Tax Deductions & Turnkey Employee Matching
As an IRS-verified 501(c)(3) public charity (EIN: 88-0613961, IRC § 509(a)(1)), Love Her Period Foundation provides full IRC § 170(e)(3) Chain-of-Custody Certification, Form 8283 attestation, and Benevity/CyberGrants employee matching integration.
1. How the IRC § 170(e)(3) Enhanced Inventory Deduction Works
Under Internal Revenue Code Section 170(e)(3), qualified C-Corporations that donate wholesome, excess, or packaging-transition inventory to a 501(c)(3) public charity for the direct care of the ill, the needy, or youth (infants/minors) may claim an enhanced federal tax deduction equal to the lesser of:
- Basis (COGS) plus 50% of the appreciated Fair Market Value (FMV) margin, OR
- Twice (2.0x) the Cost of Goods Sold (COGS) basis.
Every commercial shipment accepted by Love Her Period Foundation receives a unique Directus CT 160 Chain-of-Custody Lot Code (e.g., IRC170E3-WA-2026-01), a written covenant confirming zero resale or barter, and countersigned IRS Form 8283 documentation within 5 business days.
2. Turnkey Pacific Northwest Corporate ERG Packing Drives & 1:1 Matching
For Pacific Northwest employers—including Microsoft, Amazon, Boeing, Starbucks, Costco, Nordstrom, T-Mobile, Symetra, BECU, and Alaska Airlines—Love Her Period Foundation delivers turnkey on-campus Employee Resource Group (ERG) Care Kit Packing Drives where volunteer hours and sponsorships qualify for 1:1 corporate matching via Benevity, YourCause, and CyberGrants.
Download Our W-9 / 501(c)(3) Packet or Schedule a Corporate CSR Briefing
Access our countersigned W-9 and Gift Acceptance Packet or connect with our corporate partnerships team today.
