Depending on what the items are, it's often best to put this as marketing expense. It's not COGS (because it wasn't sold) and the S Corp doesn't benefit from donation directly, but they did give up product, like a 100% discounted sale. A qualified charity benefits from this being entered as a Sale and then 100% write off (discount) because they then get to show the FMV as public support (but it's COGS to the entity). It all depends on the entity's purpose, what was given, and food/medical gets a special treatment.

You might provide more details: they gave what to whom, how did they treat it for their records and what cost did you use?