FundSvcs Community

Good Afternoon As part of a fundraising event, Donations were sought for use as Raffle Prizes for attendees. A few of the donations were for Golf Foursomes donated by a Golf Club or a member of the club. 2 donations were bus transportation by the respective bus companies. Another donation was a dumpster rental made by a Waste and Recycling Company. Would these donations be considered gifts for tax deduction or are they considered to be a service and therefore not a gift. Thanks in Advance.

My initial thought is they aren't services as you can attach hard dollar values to the foursome, cost to rent the dumpster and transportation. Wouldn't services be "lawyer, doctor, pest control, yard work, painting, massage, etc.?" I could very well be wrong! www.semperfifund.org <http://www.semperfifund.org> Rose Dixon Deputy | Development Operations | Semper Fi Fund M: 617.413.9537 E: rose.dixon@semperfifund.org <https://www.facebook.com/semperfifund> <https://www.linkedin.com/company/injured-marine-semper-fi-fund/> <https://www.twitter.com/semperfifund> <https://www.instagram.com/semperfifund> Donate <https://semperfifund.org/donate> On 5/16/19, 1:59 PM, "Advancement Services Discussion List on behalf of Lisa Sabia" <FUNDSVCS@LISTSERV.FUNDSVCS.ORG on behalf of lsabia@FAIRFIELD.EDU> wrote: Good Afternoon As part of a fundraising event, Donations were sought for use as Raffle Prizes for attendees. A few of the donations were for Golf Foursomes donated by a Golf Club or a member of the club. 2 donations were bus transportation by the respective bus companies. Another donation was a dumpster rental made by a Waste and Recycling Company. Would these donations be considered gifts for tax deduction or are they considered to be a service and therefore not a gift. Thanks in Advance. ---------- This message may contain Semper Fi Fund Privileged/Proprietary information. If this email is not intended for you, or you are not responsible for delivery of this email message to the addressee, do not keep, copy, or deliver this email message to anyone. Please destroy this email in its entirety after notifying the sender by reply email. Your cooperation is appreciated.

It always helps me to keep in mind that charitable contributions are either cash or property other than cash. In the examples that you cite, no one has contributed any property, only services or the use of property. (The one twist is that if I am not the person/entity providing the service, but if I, say, pay for a voucher that entitles me to the dumpster rental and then I contribute that voucher, I have contributed my property interest in the service rather than the service itself. But if the service, or the use of property, is contributed by the person/entity providing the service or the use of the property, that’s not a charitable contribution, and not countable under CASE standards.) My US$0.02 worth; the usual disclaimers apply. Good luck! Alan Alan S. Hejnal Data Quality Manager Smithsonian Institution - Office of Advancement 600 Maryland Avenue SW, Suite 600E P.O. Box 37012, MRC 527 Washington, DC 20013-7012 •: 202-633-8754 | •: HejnalA@si.edu<mailto:HejnalA@si.edu> [SNAGHTML5cbfa34]<https://www.si.edu/> [AASP_FundSvcs_LOGO-01(040pct)(mark)] From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Lisa Sabia Sent: Thursday, May 16, 2019 1:59 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] Gift In Kind Good Afternoon As part of a fundraising event, Donations were sought for use as Raffle Prizes for attendees. A few of the donations were for Golf Foursomes donated by a Golf Club or a member of the club. 2 donations were bus transportation by the respective bus companies. Another donation was a dumpster rental made by a Waste and Recycling Company. Would these donations be considered gifts for tax deduction or are they considered to be a service and therefore not a gift. Thanks in Advance.