Is a discount a donation?

Many vendors will give discounts or “nonprofit rates” to charitable customers. But does the amount of the savings constitute an in-kind donation for the nonprofit?  It depends on the intention of the vendor. If a vendor is making a distinct choice to support a specific nonprofit, that’s a donation. However, if the vendor gives a standard nonprofit discount or specific nonprofit rates to all qualifying customers, the savings is not a true donation for the nonprofit since the vendor did not make a specific decision to support that particular nonprofit.