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Failure to use a benefit does not make the original payment fully deductible. There are circumstances where a donor may, at first, accept a benefit and subsequently can donate it for your future use. That would constitute a gift-in-kind donation to your institution, and you could issue a receipt without indicating a value. I am not sure if you can accept this donation and use it for your mission-related purposes. If you are, then that would be the only route I see available. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, Apr 2, 2019 at 12:33 PM Carper Stephanie < stephanie.carper@us.mcd.com> wrote: > Does it matter when a donor who purchases an item at a charity auction > declines the item? > > > > We have a situation where a donor won a bid at our 2018 silent auction > (Nov. 10, 2018) for a 1 week stay at a lodge in Idaho. The donor made plans > to go in July 2019 with some of her extended family, but due to some health > issues with a couple of the folks in the group, she’s decided to cancel and > not use the lodge at all. Instead, she’d like to just make the entire > payment ($4954) a charitable donation. She emailed us yesterday to ask for > a receipt to note that the entire amount is charitable since the receipt we > issued the night of the auction noted the fair market value of the stay at > the lodge. > > > > This seems odd to me since it’s clear that she intended to use it from > when she purchased it (November 2018) until yesterday, but I don’t know if > that makes an difference from the IRS’s perspective. > > > > Can we issue her an amended receipt that notes the full amount is > charitable? I’d appreciate any guidance you could offer. > > > > Thank you, > > > > Stephanie > > > > > > *Stephanie Carper* | Development Manager, Major and Planned Gifts > > > > Ronald McDonald House Charities, Inc. > > 110 N. Carpenter St, Chicago, IL 60607-2101 > > Cell: 312.520.8370 > > stephanie.carper@us.mcd.com | www.rmhc.org > > > > [image: cid:image001.jpg@01D24A50.04D56A20] > > >

Does it matter when a donor who purchases an item at a charity auction declines the item? We have a situation where a donor won a bid at our 2018 silent auction (Nov. 10, 2018) for a 1 week stay at a lodge in Idaho. The donor made plans to go in July 2019 with some of her extended family, but due to some health issues with a couple of the folks in the group, she's decided to cancel and not use the lodge at all. Instead, she'd like to just make the entire payment ($4954) a charitable donation. She emailed us yesterday to ask for a receipt to note that the entire amount is charitable since the receipt we issued the night of the auction noted the fair market value of the stay at the lodge. This seems odd to me since it's clear that she intended to use it from when she purchased it (November 2018) until yesterday, but I don't know if that makes an difference from the IRS's perspective. Can we issue her an amended receipt that notes the full amount is charitable? I'd appreciate any guidance you could offer. Thank you, Stephanie Stephanie Carper | Development Manager, Major and Planned Gifts Ronald McDonald House Charities, Inc. 110 N. Carpenter St, Chicago, IL 60607-2101 Cell: 312.520.8370 stephanie.carper@us.mcd.com<mailto:stephanie.carper@us.mcd.com> | www.rmhc.org<http://www.rmhc.org> [cid:image001.jpg@01D24A50.04D56A20]

No. I would say if it's something that could still be sold to someone else the current winner could in-kind that stay back to you to sell again. Heidi Howard, bCRE-Pro, bCRP Annual Giving/Database Administrator Samaritan Foundations P: 541.768.5547 C: 503.580.0670 From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Carper Stephanie Sent: Tuesday, April 02, 2019 9:33 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] Tax deductibility of a charity auction purchase WARNING: This email originated from outside of SHS. DO NOT CLICK ANY LINKS OR OPEN ATTACHMENTS unless you recognize the sender and know the contents are safe. Does it matter when a donor who purchases an item at a charity auction declines the item? We have a situation where a donor won a bid at our 2018 silent auction (Nov. 10, 2018) for a 1 week stay at a lodge in Idaho. The donor made plans to go in July 2019 with some of her extended family, but due to some health issues with a couple of the folks in the group, she's decided to cancel and not use the lodge at all. Instead, she'd like to just make the entire payment ($4954) a charitable donation. She emailed us yesterday to ask for a receipt to note that the entire amount is charitable since the receipt we issued the night of the auction noted the fair market value of the stay at the lodge. This seems odd to me since it's clear that she intended to use it from when she purchased it (November 2018) until yesterday, but I don't know if that makes an difference from the IRS's perspective. Can we issue her an amended receipt that notes the full amount is charitable? I'd appreciate any guidance you could offer. Thank you, Stephanie Stephanie Carper | Development Manager, Major and Planned Gifts Ronald McDonald House Charities, Inc. 110 N. Carpenter St, Chicago, IL 60607-2101 Cell: 312.520.8370 stephanie.carper@us.mcd.com<mailto:stephanie.carper@us.mcd.com> | www.rmhc.org<http://www.rmhc.org> [cid:image001.jpg@01D24A50.04D56A20] Click here<https://mailsecure.samhealth.org:9449/pem/pages/digestProcess/digestProcess.jsf?content=41ae761a454f225b739e52bfdef449f630184798b80470b493d706c8ef8aafb37d3ead764c2f4eaae5b5d1d911f5b462535dba2eaaac10dd3112b5f2dec356e52cda3bb14b633c9809d12f8e2e00aa7182a1dfffbd6536da8978e6ee08093c4e3b900359a661f08399563ce129a50bc49f84a198a7ccbf0c6da597bf975a848fdf0c8076233cafd4c9ddf0bc6493fbd7> to report this email as spam ________________________________ Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.