Kickstarter, taxes and an international contract?

Question

Crowdfunding

Given: a US resident launching a project on Kickstarter, a performer (contractor) in Russia with an open IP and a bank account in foreign currency. The question is related to taxes - does the author of the project in the USA have the right to conclude a foreign trade contract with a contractor in Russia, transfer all the money received to him and consider it a tax offset in order to reduce the tax base? Has anyone done this before on Kickstarter?