Accounting for non-cash donations given

How would the following be recorded in quickbooks:

1. A non-profit organization buys children's clothing at a store using a debit card, say for $100.00

2. This organization gives the clothing to a children's hospital, and provides them with an in-kind donation report listing the value of the donated clothing at $100.00

I've been struggling for a week trying to figure out the correct way to record this.  From a strictly bookkeeping sense, it seems like I'm crediting the bank account where the debit card draws from, and debiting an asset account, say Distributable Goods, for step 1, when money flows out and goods come in.  In step 2, I'm crediting the Distributable Goods asset account and debiting an expense account, say Non-cash awards, to account for the flow of goods out.

Do I create a "bill" for the store (and add the store as a vendor), even though there is no bill, as the transaction was paid for at the time of purchase?  Do I create a bill for the hospital and treat them as a vendor also?  That seems like it would cause the transaction to be recorded twice. I've seen posts that say to treat the grantee as a vendor and make the donation as a "payment" to them, and I've seen other posts that say to treat the grantee as a customer, create an invoice for them in the amount of the donation, and then somehow issue a credit memo that makes everything balance out.  All very confusing :-(

Any help for a new user (and new to accounting in general) appreciated.