I think you're right - they certainly could claim a charitable deduction especially if the organizing entity is a 501( c )3 charity (in the U.S.). Performers got to promote their new whatever to 2 billion people (estimated audience). They were given no play but did get gift bags with $12K of stuff. Per IRS they'd have to declare that as a gift but probably a pittance compared with what they realized by doing a charitable deduction deal.