Our company gives two comps to all cast and crew members. In addition, we give them to anyone who loans us something for the show or who helps in some other way. We have been doing this for years, and it has really gotten out of hand. My recommendation is to move slowly. This can quickly grow to include everyone who loans a vase or paints one flat. Before long, you're comp-ed out of any profits. We will be moving to a new location in a couple of years and intend to re-evaluate then. I'd be conservative if I were you.

Our theater is a community theater. We don't give out comps. Only to press and on a rare occasion to someone who has donated something that would have been very expensive to rent. I gave about 20 tickets to a group who lent us costume for the production of " Joseph and the Amazing...." They were Egyptian costumes and very expensive if we rented them. They obly used 3 of the tickets for the show so we made out. I constantly asked to give comps or why not but our theater holds about 140 people. What I have done is to offer a free ticket to anyone who helps with hospitality during a show. Giving out programs, etc. That has worked pretty well. When I have explained to parents all of the costs of a show especially for musicals they are very understanding.

We allow (2) comps for each head of the production staff, advertisers also get comps (depending on the level of their ad)
Any additional comps are determined by the producer on an "as requested" basis. Usually heads of staff (costumer, props, etc.) can give out comps after discussing it with the producer - if a couple of comps gets us a special deal on 25 tailcoats, we'd rather give out the tickets and have bodies in the audience, than cut a deal to put an ad in the program (which involves a bunch of other timing issues). Cast members don't get comps, although when we do musicals, members of the orchestra get one comp.
Current members can attend the dress rehearsal and usually so many members have family involved in the actual production that cast and crew members don't really need comps. We haven't had a real problem with comps - if someone wants to see the show a second time, they're welcome to come back and work front of house in some manner - ushering, concessions, etc. We've even had "teams" - one person works the show one night(or act) and watches it the next, while the other person sees it the first night(or act) and works it the second. And usually both stick around for strike (and, of course, the cast party!)!!! What we get in participation more than makes up for the ticket price.
Hope this helps.

Our community theatre group's policy on complimentary tickets is controlled by the executive. We basically give a pair of comps to each person involved in the production and to any companies that have donated generously. The Producer lines up a list of people and the executive reveiws and selects an evening where ticket sales are slow.