Aha! So for example, If I sold 990 courses in a year and gave away 10 courses, and I added up my direct costs to provide those courses (hosting, domain names, etc.) and that came to $1000. I could say that my direct costs to provide the courses that year would be $1 per course ($1000 of costs divided by a 1000 courses taken) - and so in this example I could deduct $1 per course that I gave to a charitable organization and was actually used??