Right now T-Shirts are being printed celebrating the victory for both Super Bowl teams. The T-Shirts for the losing team will go to a foreign country. This always sounded good to me until I came across this (older) article here. The article raises some good points. There are no easy answers.
And speaking of donated items, this post at the blog Nonprofit Update by Ulvog CPA notes the need to be careful when valuing gifts in kind on your financial statements. He does a great job outlining the considerations.