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No, there is no such ruling for complete exemption. It would only fall under the "logo/branded" category if the fair market value was under $11.10. 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 Wed, Aug 7, 2019 at 3:57 PM Roberson, Lauri <lroberson@pnwu.edu> wrote: > Hello Listers, > > > > Our university recently published a book from our marketing and > communications department. This is a branded book and the cost to have the > book printed is about $14. > > Recently, we have had discussions about offering these books with a $100 > donation. In my experience this means we would deduct the price of the book > from the tax receipt. > > > > Our legal firm indicated to our marketing group that the book is > logoed/branded and therefore would be exempt from benefits and the donor > could receive a tax receipt for the full $100. > > My office is pushing back that the book value is over the amount of > insubstantial benefits and would reduce the tax deductible amount of the > receipt. > > > > Is there some IRS ruling that indicates this type of giveaway is exempt > because they are viewed as part of our exempt status and they help move our > nonprofit forward in our mission? If so, can you point me to a link for > this situation? > > > > Thank you, > > > > Lauri Roberson, MS, bCRE > > Advancement Services Manager > > *Pacific Northwest University of Health Sciences* > > 111 University Parkway, Suite 201 | Yakima, WA 98901 > > 509.249.7874 | F 509.452.5101 | www.pnwu.edu > > [image: E-Sig-Text-6003] > > > > >

Hello Listers, Our university recently published a book from our marketing and communications department. This is a branded book and the cost to have the book printed is about $14. Recently, we have had discussions about offering these books with a $100 donation. In my experience this means we would deduct the price of the book from the tax receipt. Our legal firm indicated to our marketing group that the book is logoed/branded and therefore would be exempt from benefits and the donor could receive a tax receipt for the full $100. My office is pushing back that the book value is over the amount of insubstantial benefits and would reduce the tax deductible amount of the receipt. Is there some IRS ruling that indicates this type of giveaway is exempt because they are viewed as part of our exempt status and they help move our nonprofit forward in our mission? If so, can you point me to a link for this situation? Thank you, Lauri Roberson, MS, bCRE Advancement Services Manager Pacific Northwest University of Health Sciences 111 University Parkway, Suite 201 | Yakima, WA 98901 509.249.7874 | F 509.452.5101 | www.pnwu.edu<http://www.pnwu.edu/> [E-Sig-Text-6003]

Thank you. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of John Taylor Sent: Wednesday, August 7, 2019 1:04 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: Re: [FUNDSVCS] Gift with donation question No, there is no such ruling for complete exemption. It would only fall under the "logo/branded" category if the fair market value was under $11.10. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com<mailto:johntaylorconsulting@gmail.com> 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Wed, Aug 7, 2019 at 3:57 PM Roberson, Lauri <lroberson@pnwu.edu<mailto:lroberson@pnwu.edu>> wrote: Hello Listers, Our university recently published a book from our marketing and communications department. This is a branded book and the cost to have the book printed is about $14. Recently, we have had discussions about offering these books with a $100 donation. In my experience this means we would deduct the price of the book from the tax receipt. Our legal firm indicated to our marketing group that the book is logoed/branded and therefore would be exempt from benefits and the donor could receive a tax receipt for the full $100. My office is pushing back that the book value is over the amount of insubstantial benefits and would reduce the tax deductible amount of the receipt. Is there some IRS ruling that indicates this type of giveaway is exempt because they are viewed as part of our exempt status and they help move our nonprofit forward in our mission? If so, can you point me to a link for this situation? Thank you, Lauri Roberson, MS, bCRE Advancement Services Manager Pacific Northwest University of Health Sciences 111 University Parkway, Suite 201 | Yakima, WA 98901 509.249.7874 | F 509.452.5101 | www.pnwu.edu<http://www.pnwu.edu/> [E-Sig-Text-6003]