The Sale of Gift Cards is income to you, and when redeemed, that is the same as a Discount or Write off. The same is true for the Giving Away of cards, with no Sale = still a discount or write off, when redeemed.

You will simply be Forfeiting a sale, and that also means any profit. Your Expenses are already incurred as part of the operations, such as material costs, labor, electricity, rent, etc.

You are describing a 100% discount, like this:

In QB, make an Invoice for Gift Cards, the same as if you are Selling it to that organization. This gives them Proof of the value of the donation = public support to them.

Meanwhile, you create and use a Gift Card Donated item (other charge type) and link it to the same Income account you use for Selling gift cards, if you have one just for this. Put that item on a Credit Memo and Apply this to the invoice. Now you "wrote off" this "sale" and there is no Income for this giving.

When the card is redeemed, you enter the sale as usual. Then, use that same Gift Card Donated item on the credit memo (if you use Invoicing for sales) or directly on the Sales receipt (here it needs to be entered with a Negative value), to show it Reduces the amount owed on this sale.

Here is the result of the activities from an Accounting perspective:

You "donate" $100, as Income <== the giving invoice

Now your Income gross = $100

You "Write off" the $100, because the organization doesn't really Buy it from you <== the Credit Memo

Now your income Net = 0

Then, you make a Real Sale of $100 <== the people that got the gift card from the raffle or silent auction

Now your Income gross = $100

They hand you the gift card, which really is no different than how you Always handle gift cards, and this is another "Write Off" either as credit memo or as a negative on the Sales Receipt

And Now your income Net = 0, or No Change.

Because there was no sale, really.

Only a C corp really has a Charitable Donation expense.