I do, but only as part of a community effort to use an old school. The funding comes from a small millage in our county, so it's enough for them to keep the lights on but not to offer free programs. They rent a few spaces permanently, but I can do it there as part of the effort. Anyway, I would buy all of the ingredients and then divide the amount by the students. I'd tell them to bring their own shoebox or loaf pan sized containers for molds, bring fragrance oil or essential oil if using, and to wear long sleeves. I provide the ingredients for fragrance-free soap, the equipment, and the safety googles, the recipe and handouts, etc. The cost is not very much (just enough to cover the costs plus about 15%). I think it was $25 for the three hour class.
About 10 years ago, I gave some soap to a friend to try- and she now has a very successful business. That's very satisfying!