Someone asked Rav Chaim Kanievsky if the portion of his donations to Torah and chessed institutions that he later receives back in the form of tax credits is considered tzedaka as well when he give is or is only 65% of his donation considered tzedaka because he gets 35% back?
According to Kikar, Rav Chaim Kanievsky answered that he gets the mitzva of tezdaka for every penny/agora/pruta that he takes out of his pocket and gives to charity. The fact that he gets some back later does not take away at all from the tremendous mitzva he had done...
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