The companies should be able to deduct it fully. The museum aspect, non profit status etc doesn't matter. It's a legitimate marketing expense - they're paying

The companies should be able to deduct it fully. The museum aspect, non profit status etc doesn't matter. It's a legitimate marketing expense - they're paying the money to get on the front page of The Oatmeal, the same as if it went straight in The Oatmeal's pockets.