Involving counsel is fine advice. And I also agree that including the exhibiting artists regardless is worth considering, though it might depend on things like the number of artists involved, the capacity of the event, and the anticipated number of charitable participants.
I would note that, having decided that having an in-house museum is part of the organization’s qualified purpose, it wouldn’t seem at all strange to me that involving artists in an event might be in support of that aspect of the mission. And the question, as I understand it, is always whether the activity supports the mission, not whether the organization would have done it in the absence of a gift. There are lots of perfectly fine programs that wouldn’t take place without charitable support, and while the fact that an organization would have conducted the activity anyway generally establishes that the activity supports the organization’s purpose, it isn’t a requirement (sufficient, but not necessary, as a logician might say).
On the immediate question, it wouldn’t seem to me that the purchaser of these exhibiting-artist tickets isn’t getting a benefit, so that there would be no quid pro quo.
My US$0.02 worth; the usual disclaimers apply.
Good luck!
Alan
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From: Advancement Services Discussion List <
FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of John Taylor
Sent: Tuesday, January 22, 2019 6:07 PM
To:
FUNDSVCS@LISTSERV.FUNDSVCS.ORG
Subject: Re: [FUNDSVCS] Fundraiser Tickets - Is it Tax Deductible
I think I'd need to ask my lawyer. It would be pretty clear-cut to me if this was an educational event and the extra payment permitted a student in need to attend. But if these artists are independent of the College and the College wouldn't have paid for their attendance otherwise, I am having difficulty seeing how paying to get them in the door benefits the College. Furthermore, how in the world are you going to determine which artists can and cannot afford their own ticket? Frankly, if it were up to me, I would invite every single artist whose work was being displayed to attend at no cost!
John
John H. Taylor
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On Tue, Jan 22, 2019 at 5:12 PM Jessica Quintero <
jquintero@colum.edu<mailto:
jquintero@colum.edu>> wrote:
Hello everyone,
I need a bit of guidance regarding Fundraiser tickets. Our in house museum is holding their yearly Benefit/Gala which will showcase work from various artists. Among purchasing a ticket to the event, individuals have the option of purchasing a ticket for an exhibiting artist who may not be able to afford a ticket. Tickets run for $100, with $50 of that being the FMV. When purchasing this 'Sponsor an Artist" ticket, the individual does not know who they are sponsoring. Since they are not receiving a direct benefit and someone else is, is the full $100 considered tax-deductible?
Many thanks for your help!
Jessica Quintero
Manager of Development Services
Development and Alumni Relations
Columbia College Chicago
600 S. Michigan Avenue, Suite 400
Chicago, IL 60605
jquintero@colum.edu<mailto:
jquintero@colum.edu>
O: 312 369-7519
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