Donations and sales do not mix. Businesses cannot do that. It is
either a sale, or it is a gift. Please don't confuse the two.
Depends on your status. The type of transaction I described is common
among nonprofits in the US; i.e., give $100 to public radio, get a tote
bag ... might or might not apply to your project, and I haven't a clue
about Canadian law in that regard.
Businesses do not contribute to NPR for a tote bag; acknowledgment of
sponsorship, yes, but not material goods. If a business gets 'stuff' it's
a purchase, at least in the US. An accountant who was told "hey, we're
making a donation and we get our server operating system in return" will probably turn a color never before seen in nature.