From the Fiscal Policies and Procedures for BSA Units (local copy) document published in 2022 we read the following:

BSA Unit Money-Earning Applications: Approval must be given by the charter organization and the council for all unit fundraising. Soliciting Gifts: As gifts to units are generally not tax deductible, units should not solicit gifts. Anyone can contribute to a unit, but the donor would not receive a charitable deduction. Gifts made to councils or Charter Organizations cannot be passed through to the unit. Scout Accounts: Scouts can credit a reasonable amount of funds earned toward their Scouting expenses. Scouts cannot use funds earned for any non-Scouting purposes and cannot take the money with them if they leave Scouting.

Resources “Pack Money-Earning Projects” section of Cub Scout Leader Guide Unit Money-Earning Application