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I have been down the rabbit hole in the AASP archives for answers on this but still need more clarity on IRS 526. For donors who give items to be used as raffle or auction items at golf tournaments, can anyone clarify for me how we properly handle items that constitute a service or partial interest? I also need some more examples of partial interest (see below). Thank you all!!!! SERVICE: I understand that the donation of a service is not a charitable contribution, examples: - 1 hour massage from a massage therapist - 1 month of piano lessons - Fall yard clean up Would the above examples still be entered into Raisers Edge and are not receipted. We do send a thank you though...is this right? PARTIAL INTEREST RULE: Where the donor has a partial interest in the donation being used, these are not charitable contributions. Examples: - airline tickets - hotel rooms Are these examples that fall under partial service rule: - dumpster service - ABC Italian Restaurant donates $50 gift certificate - Gift certificate of foursome at a country club - Movie passes to local movie theater - Staples gift card Again, can you confirm that gifts with partial interest don't get entered into database and receipted but receive a thank you. Thank you all for your input.

Hi, SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up I think you may be reading this part incorrectly. A massage therapist can deduct the fair market value of a gift certificate for a massage they give to you. They cannot deduct their time if they come over and give you a massage. At least, that’s always been my reading of it.—Bill From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Julie Phillips Sent: Monday, August 12, 2019 2:49 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] Donations of raffle and/or auction items [EXTERNAL EMAIL] WARNING: This email originated from outside of SCAD. Do not click links or open attachments unless you recognize the sender and know the content is safe. I have been down the rabbit hole in the AASP archives for answers on this but still need more clarity on IRS 526. For donors who give items to be used as raffle or auction items at golf tournaments, can anyone clarify for me how we properly handle items that constitute a service or partial interest? I also need some more examples of partial interest (see below). Thank you all!!!! SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up Would the above examples still be entered into Raisers Edge and are not receipted. We do send a thank you though...is this right? PARTIAL INTEREST RULE: Where the donor has a partial interest in the donation being used, these are not charitable contributions. Examples: * airline tickets * hotel rooms Are these examples that fall under partial service rule: * dumpster service * ABC Italian Restaurant donates $50 gift certificate * Gift certificate of foursome at a country club * Movie passes to local movie theater * Staples gift card Again, can you confirm that gifts with partial interest don't get entered into database and receipted but receive a thank you. Thank you all for your input. <https://docs.google.com/uc?export=download&id=1-dybjyp37ltsw6sZFFv5U-22UCdbHqRT&revid=0B0S2Ws3sxgTRSERBOFVyR3QrQWhPaytBS3JSTExqbktJZVJZPQ>

Regardless of whether it is for an auction, raffle, or outright donation, services and partial interest donations are not tax-deductible, not countable, and in my book, are not entered into the fundraising database. My gift entry staff have enough work to do beyond focusing on transactions that don't count! Your lists are accurate except when the donor is NOT the service or partial interest provider. If it is a third-party who paid for whatever and then donated it to you, that *could* be a gift. For your last list, there is no IRS definition for "partial service." It is either a service or partial interest - or neither. Regardless, other than the gift card which could be a GIK if, for a specific product, I do not think any are gifts. 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 Mon, Aug 12, 2019 at 2:49 PM Julie Phillips <jphillips@hcc.edu> wrote: > I have been down the rabbit hole in the AASP archives for answers on this > but still need more clarity on IRS 526. For donors who give items to be > used as raffle or auction items at golf tournaments, can anyone clarify for > me how we properly handle items that constitute a service or partial > interest? I also need some more examples of partial interest (see below). > Thank you all!!!! > > SERVICE: > I understand that the donation of a service is not a charitable > contribution, examples: > > - 1 hour massage from a massage therapist > - 1 month of piano lessons > - Fall yard clean up > > > Would the above examples still be entered into Raisers Edge and are not > receipted. We do send a thank you though...is this right? > > > PARTIAL INTEREST RULE: > Where the donor has a partial interest in the donation being used, these > are not charitable contributions. Examples: > > - airline tickets > - hotel rooms > > > Are these examples that fall under partial service rule: > > - dumpster service > - ABC Italian Restaurant donates $50 gift certificate > - Gift certificate of foursome at a country club > - Movie passes to local movie theater > - Staples gift card > > > Again, can you confirm that gifts with partial interest don't get entered > into database and receipted but receive a thank you. > > > Thank you all for your input. > > > > > > > >

One thing that I keep in mind is that the tax code limits deductible charitable contributions to contributions of cash or contributions of property. So a good question to ask is, “Were we given any property?” If you are given the *use* of property, that’s a partial interest. So if the car dealership gives you the car, or the owner gives you the office building, those are deductible charitable contributions. But if you only get to use the car or the office space, those are partial interests. My US$0.02 worth; the usual disclaimers apply. Alan Sent from my mobile device; please excuse the inevitable typing/autocorrect infelicities. On Aug 12, 2019, at 1:48 PM, John Taylor <johntaylorconsulting@gmail.com<mailto:johntaylorconsulting@gmail.com>> wrote: Regardless of whether it is for an auction, raffle, or outright donation, services and partial interest donations are not tax-deductible, not countable, and in my book, are not entered into the fundraising database. My gift entry staff have enough work to do beyond focusing on transactions that don't count! Your lists are accurate except when the donor is NOT the service or partial interest provider. If it is a third-party who paid for whatever and then donated it to you, that could be a gift. For your last list, there is no IRS definition for "partial service." It is either a service or partial interest - or neither. Regardless, other than the gift card which could be a GIK if, for a specific product, I do not think any are gifts. 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 Mon, Aug 12, 2019 at 2:49 PM Julie Phillips <jphillips@hcc.edu<mailto:jphillips@hcc.edu>> wrote: I have been down the rabbit hole in the AASP archives for answers on this but still need more clarity on IRS 526. For donors who give items to be used as raffle or auction items at golf tournaments, can anyone clarify for me how we properly handle items that constitute a service or partial interest? I also need some more examples of partial interest (see below). Thank you all!!!! SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up Would the above examples still be entered into Raisers Edge and are not receipted. We do send a thank you though...is this right? PARTIAL INTEREST RULE: Where the donor has a partial interest in the donation being used, these are not charitable contributions. Examples: * airline tickets * hotel rooms Are these examples that fall under partial service rule: * dumpster service * ABC Italian Restaurant donates $50 gift certificate * Gift certificate of foursome at a country club * Movie passes to local movie theater * Staples gift card Again, can you confirm that gifts with partial interest don't get entered into database and receipted but receive a thank you. Thank you all for your input. [https://docs.google.com/uc?export=download&id=1-dybjyp37ltsw6sZFFv5U-22UCdbHqRT&revid=0B0S2Ws3sxgTRSERBOFVyR3QrQWhPaytBS3JSTExqbktJZVJZPQ]

Actually, I think that’s wrong. Contributed services are not deductible, and providing a gift certificate that can be redeemed for the services doesn’t make it deductible. On the other hand, if someone who is *not* involved in providing the services buys a gift certificate and gives it to you, they are contributing a property interest in the services, which is receiptable. (Whether it is deductible depends on their basis in the certificate, so probably if the bought it, or bartered for it and declared the income, but probably not if they were given it and didn’t declare it as including me. Happily, that’s their problem, not ours!) Thanks, Alan Sent from my mobile device; please excuse the inevitable typing/autocorrect infelicities. On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu<mailto:wswong@scad.edu>> wrote: Hi, SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up I think you may be reading this part incorrectly. A massage therapist can deduct the fair market value of a gift certificate for a massage they give to you. They cannot deduct their time if they come over and give you a massage. At least, that’s always been my reading of it.—Bill From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG>> On Behalf Of Julie Phillips Sent: Monday, August 12, 2019 2:49 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG> Subject: [FUNDSVCS] Donations of raffle and/or auction items [EXTERNAL EMAIL] WARNING: This email originated from outside of SCAD. Do not click links or open attachments unless you recognize the sender and know the content is safe. I have been down the rabbit hole in the AASP archives for answers on this but still need more clarity on IRS 526. For donors who give items to be used as raffle or auction items at golf tournaments, can anyone clarify for me how we properly handle items that constitute a service or partial interest? I also need some more examples of partial interest (see below). Thank you all!!!! SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up Would the above examples still be entered into Raisers Edge and are not receipted. We do send a thank you though...is this right? PARTIAL INTEREST RULE: Where the donor has a partial interest in the donation being used, these are not charitable contributions. Examples: * airline tickets * hotel rooms Are these examples that fall under partial service rule: * dumpster service * ABC Italian Restaurant donates $50 gift certificate * Gift certificate of foursome at a country club * Movie passes to local movie theater * Staples gift card Again, can you confirm that gifts with partial interest don't get entered into database and receipted but receive a thank you. Thank you all for your input. [https://docs.google.com/uc?export=download&id=1-dybjyp37ltsw6sZFFv5U-22UCdbHqRT&revid=0B0S2Ws3sxgTRSERBOFVyR3QrQWhPaytBS3JSTExqbktJZVJZPQ]

This discussion, complete with examples and hypotheticals, is very clarifying. Thank you everyone for your feedback. Have a great Tuesday! On Tue, Aug 13, 2019 at 8:15 AM Bob Swanson <rswanso@bgsu.edu> wrote: > A service provider cannot circumvent the intent to disallow the deduction > of personal services by representing them in the form of a gift certificate > exchangeable for those same personal services. > > > > Bob Swanson, CPA > > Controller > > Bowling Green State University > > 1851 N. Research Drive > > Bowling Green, Ohio 43403 > > > > rswanso@bgsu.edu > > w 419.372.8597 > > > > > > > On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu> wrote: > > Hi, > > > > SERVICE: > > I understand that the donation of a service is not a charitable > contribution, examples: > > - 1 hour massage from a massage therapist > - 1 month of piano lessons > - Fall yard clean up > > I think you may be reading this part incorrectly. A massage therapist can > deduct the fair market value of a gift certificate for a massage they give > to you. They cannot deduct their time if they come over and give you a > massage. At least, that’s always been my reading of it.—Bill > > > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Julie Phillips > *Sent:* Monday, August 12, 2019 2:49 PM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* [FUNDSVCS] Donations of raffle and/or auction items > > > [EXTERNAL EMAIL] > WARNING: This email originated from outside of SCAD. Do not click links or > open attachments unless you recognize the sender and know the content is > safe. > > > > I have been down the rabbit hole in the AASP archives for answers on this > but still need more clarity on IRS 526. For donors who give items to be > used as raffle or auction items at golf tournaments, can anyone clarify for > me how we properly handle items that constitute a service or partial > interest? I also need some more examples of partial interest (see below). > Thank you all!!!! > > > > SERVICE: > > I understand that the donation of a service is not a charitable > contribution, examples: > > - 1 hour massage from a massage therapist > - 1 month of piano lessons > - Fall yard clean up > > > > Would the above examples still be entered into Raisers Edge and are not > receipted. We do send a thank you though...is this right? > > > > > > PARTIAL INTEREST RULE: > > Where the donor has a partial interest in the donation being used, these > are not charitable contributions. Examples: > > - airline tickets > - hotel rooms > > > > Are these examples that fall under partial service rule: > > - dumpster service > - ABC Italian Restaurant donates $50 gift certificate > - Gift certificate of foursome at a country club > - Movie passes to local movie theater > - Staples gift card > > > > Again, can you confirm that gifts with partial interest don't get entered > into database and receipted but receive a thank you. > > > > > > Thank you all for your input. > > > > > > > > > > > > >

I'll add one point to this conversation, which is that even though partial interest gifts and service donations are not deductible and shouldn't be counted towards financial goals and so forth, it's important to remember one thing. The DONOR considers them a gift. If you fail to acknowledge, thank, steward and remember these contributions, your donor will feel let down. That, to me, is an argument for recording these gifts, even if they don't "count." Thank you, Isaac Shalev CRM Expert Sage70, Inc. (917) 859-0151 isaac@sage70.com Schedule a *30-minute consultation *now: https://calendly.com/sage70/30min On Tue, Aug 13, 2019 at 10:29 AM Julie Phillips <jphillips@hcc.edu> wrote: > This discussion, complete with examples and hypotheticals, is very > clarifying. > Thank you everyone for your feedback. > > Have a great Tuesday! > > > > > > > > > On Tue, Aug 13, 2019 at 8:15 AM Bob Swanson <rswanso@bgsu.edu> wrote: > >> A service provider cannot circumvent the intent to disallow the deduction >> of personal services by representing them in the form of a gift certificate >> exchangeable for those same personal services. >> >> >> >> Bob Swanson, CPA >> >> Controller >> >> Bowling Green State University >> >> 1851 N. Research Drive >> >> Bowling Green, Ohio 43403 >> >> >> >> rswanso@bgsu.edu >> >> w 419.372.8597 >> >> >> >> >> >> >> On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu> wrote: >> >> Hi, >> >> >> >> SERVICE: >> >> I understand that the donation of a service is not a charitable >> contribution, examples: >> >> - 1 hour massage from a massage therapist >> - 1 month of piano lessons >> - Fall yard clean up >> >> I think you may be reading this part incorrectly. A massage therapist >> can deduct the fair market value of a gift certificate for a massage they >> give to you. They cannot deduct their time if they come over and give you a >> massage. At least, that’s always been my reading of it.—Bill >> >> >> >> >> >> *From:* Advancement Services Discussion List < >> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Julie Phillips >> *Sent:* Monday, August 12, 2019 2:49 PM >> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >> *Subject:* [FUNDSVCS] Donations of raffle and/or auction items >> >> >> [EXTERNAL EMAIL] >> WARNING: This email originated from outside of SCAD. Do not click links >> or open attachments unless you recognize the sender and know the content is >> safe. >> >> >> >> I have been down the rabbit hole in the AASP archives for answers on this >> but still need more clarity on IRS 526. For donors who give items to be >> used as raffle or auction items at golf tournaments, can anyone clarify for >> me how we properly handle items that constitute a service or partial >> interest? I also need some more examples of partial interest (see below). >> Thank you all!!!! >> >> >> >> SERVICE: >> >> I understand that the donation of a service is not a charitable >> contribution, examples: >> >> - 1 hour massage from a massage therapist >> - 1 month of piano lessons >> - Fall yard clean up >> >> >> >> Would the above examples still be entered into Raisers Edge and are not >> receipted. We do send a thank you though...is this right? >> >> >> >> >> >> PARTIAL INTEREST RULE: >> >> Where the donor has a partial interest in the donation being used, these >> are not charitable contributions. Examples: >> >> - airline tickets >> - hotel rooms >> >> >> >> Are these examples that fall under partial service rule: >> >> - dumpster service >> - ABC Italian Restaurant donates $50 gift certificate >> - Gift certificate of foursome at a country club >> - Movie passes to local movie theater >> - Staples gift card >> >> >> >> Again, can you confirm that gifts with partial interest don't get entered >> into database and receipted but receive a thank you. >> >> >> >> >> >> Thank you all for your input. >> >> >> >> >> >> >> >> >> >> >> >> >>

A service provider cannot circumvent the intent to disallow the deduction of personal services by representing them in the form of a gift certificate exchangeable for those same personal services. Bob Swanson, CPA Controller Bowling Green State University 1851 N. Research Drive Bowling Green, Ohio 43403 rswanso@bgsu.edu<mailto:rswanso@bgsu.edu> w 419.372.8597 On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu<mailto:wswong@scad.edu>> wrote: Hi, SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up I think you may be reading this part incorrectly. A massage therapist can deduct the fair market value of a gift certificate for a massage they give to you. They cannot deduct their time if they come over and give you a massage. At least, that’s always been my reading of it.—Bill From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG>> On Behalf Of Julie Phillips Sent: Monday, August 12, 2019 2:49 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG> Subject: [FUNDSVCS] Donations of raffle and/or auction items [EXTERNAL EMAIL] WARNING: This email originated from outside of SCAD. Do not click links or open attachments unless you recognize the sender and know the content is safe. I have been down the rabbit hole in the AASP archives for answers on this but still need more clarity on IRS 526. For donors who give items to be used as raffle or auction items at golf tournaments, can anyone clarify for me how we properly handle items that constitute a service or partial interest? I also need some more examples of partial interest (see below). Thank you all!!!! SERVICE: I understand that the donation of a service is not a charitable contribution, examples: * 1 hour massage from a massage therapist * 1 month of piano lessons * Fall yard clean up Would the above examples still be entered into Raisers Edge and are not receipted. We do send a thank you though...is this right? PARTIAL INTEREST RULE: Where the donor has a partial interest in the donation being used, these are not charitable contributions. Examples: * airline tickets * hotel rooms Are these examples that fall under partial service rule: * dumpster service * ABC Italian Restaurant donates $50 gift certificate * Gift certificate of foursome at a country club * Movie passes to local movie theater * Staples gift card Again, can you confirm that gifts with partial interest don't get entered into database and receipted but receive a thank you. Thank you all for your input. [https://docs.google.com/uc?export=download&id=1-dybjyp37ltsw6sZFFv5U-22UCdbHqRT&revid=0B0S2Ws3sxgTRSERBOFVyR3QrQWhPaytBS3JSTExqbktJZVJZPQ]

Agree wholeheartedly with Isaac on this topic. Even if something is technically not "tax deductible" that doesn't mean the contribution isn't philanthropic in intent. If we are willing to accept what a donor gives to us then we should be offering an according level of recognition. MHO... Best to all, Amy Amy J. Phillips Director of Advancement Services, Gift Acceptance Division of University Advancement The Catholic University of America 620 Michigan Avenue, E215 O'Connell Hall Washington, DC 20064 Phone: 202-319-6919 Email: phillipsajud@cua.edu On Tue, Aug 13, 2019 at 11:04 AM Isaac Shalev <isaac@sage70.com> wrote: > I'll add one point to this conversation, which is that even though partial > interest gifts and service donations are not deductible and shouldn't be > counted towards financial goals and so forth, it's important to remember > one thing. The DONOR considers them a gift. If you fail to acknowledge, > thank, steward and remember these contributions, your donor will feel let > down. That, to me, is an argument for recording these gifts, even if they > don't "count." > > > Thank you, > Isaac Shalev > CRM Expert > Sage70, Inc. > (917) 859-0151 > isaac@sage70.com > > Schedule a *30-minute consultation *now: > https://calendly.com/sage70/30min > > > On Tue, Aug 13, 2019 at 10:29 AM Julie Phillips <jphillips@hcc.edu> wrote: > >> This discussion, complete with examples and hypotheticals, is very >> clarifying. >> Thank you everyone for your feedback. >> >> Have a great Tuesday! >> >> >> >> >> >> >> >> >> On Tue, Aug 13, 2019 at 8:15 AM Bob Swanson <rswanso@bgsu.edu> wrote: >> >>> A service provider cannot circumvent the intent to disallow the >>> deduction of personal services by representing them in the form of a gift >>> certificate exchangeable for those same personal services. >>> >>> >>> >>> Bob Swanson, CPA >>> >>> Controller >>> >>> Bowling Green State University >>> >>> 1851 N. Research Drive >>> >>> Bowling Green, Ohio 43403 >>> >>> >>> >>> rswanso@bgsu.edu >>> >>> w 419.372.8597 >>> >>> >>> >>> >>> >>> >>> On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu> wrote: >>> >>> Hi, >>> >>> >>> >>> SERVICE: >>> >>> I understand that the donation of a service is not a charitable >>> contribution, examples: >>> >>> - 1 hour massage from a massage therapist >>> - 1 month of piano lessons >>> - Fall yard clean up >>> >>> I think you may be reading this part incorrectly. A massage therapist >>> can deduct the fair market value of a gift certificate for a massage they >>> give to you. They cannot deduct their time if they come over and give you a >>> massage. At least, that’s always been my reading of it.—Bill >>> >>> >>> >>> >>> >>> *From:* Advancement Services Discussion List < >>> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Julie Phillips >>> *Sent:* Monday, August 12, 2019 2:49 PM >>> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >>> *Subject:* [FUNDSVCS] Donations of raffle and/or auction items >>> >>> >>> [EXTERNAL EMAIL] >>> WARNING: This email originated from outside of SCAD. Do not click links >>> or open attachments unless you recognize the sender and know the content is >>> safe. >>> >>> >>> >>> I have been down the rabbit hole in the AASP archives for answers on >>> this but still need more clarity on IRS 526. For donors who give items to >>> be used as raffle or auction items at golf tournaments, can anyone clarify >>> for me how we properly handle items that constitute a service or partial >>> interest? I also need some more examples of partial interest (see below). >>> Thank you all!!!! >>> >>> >>> >>> SERVICE: >>> >>> I understand that the donation of a service is not a charitable >>> contribution, examples: >>> >>> - 1 hour massage from a massage therapist >>> - 1 month of piano lessons >>> - Fall yard clean up >>> >>> >>> >>> Would the above examples still be entered into Raisers Edge and are not >>> receipted. We do send a thank you though...is this right? >>> >>> >>> >>> >>> >>> PARTIAL INTEREST RULE: >>> >>> Where the donor has a partial interest in the donation being used, these >>> are not charitable contributions. Examples: >>> >>> - airline tickets >>> - hotel rooms >>> >>> >>> >>> Are these examples that fall under partial service rule: >>> >>> - dumpster service >>> - ABC Italian Restaurant donates $50 gift certificate >>> - Gift certificate of foursome at a country club >>> - Movie passes to local movie theater >>> - Staples gift card >>> >>> >>> >>> Again, can you confirm that gifts with partial interest don't get >>> entered into database and receipted but receive a thank you. >>> >>> >>> >>> >>> >>> Thank you all for your input. >>> >>> >>> >>> >>> >>> >>> >>> >>> >>> >>> >>> >>>

Totally agree. The fact that the donation is not a charitable contribution in the eyes of the IRS does not wipe out our responsibility to properly thank the entity that provided the raffle item, i.e. a heartfelt thank you letter/note, credit at the event and on event materials, social media shout outs, etc. This thread began as an ask for clarification as to whether or not raffle donations are charitable contributions and warrant being entered into RE and eventually dove a little deeper (which is awesome). This trip through the weeds has been a great conversation and, as always, I learn so much from everyone who chimes in with their experience. Thanks everyone. On Tue, Aug 13, 2019 at 3:59 PM Amy Phillips <phillipsajud@cua.edu> wrote: > Agree wholeheartedly with Isaac on this topic. Even if something is > technically not "tax deductible" that doesn't mean the contribution isn't > philanthropic in intent. If we are willing to accept what a donor gives to > us then we should be offering an according level of recognition. MHO... > > Best to all, > > Amy > > Amy J. Phillips > Director of Advancement Services, Gift Acceptance > Division of University Advancement > The Catholic University of America > 620 Michigan Avenue, E215 O'Connell Hall > Washington, DC 20064 > Phone: 202-319-6919 > Email: phillipsajud@cua.edu > > > > On Tue, Aug 13, 2019 at 11:04 AM Isaac Shalev <isaac@sage70.com> wrote: > >> I'll add one point to this conversation, which is that even though >> partial interest gifts and service donations are not deductible and >> shouldn't be counted towards financial goals and so forth, it's important >> to remember one thing. The DONOR considers them a gift. If you fail to >> acknowledge, thank, steward and remember these contributions, your donor >> will feel let down. That, to me, is an argument for recording these gifts, >> even if they don't "count." >> >> >> Thank you, >> Isaac Shalev >> CRM Expert >> Sage70, Inc. >> (917) 859-0151 >> isaac@sage70.com >> >> Schedule a *30-minute consultation *now: >> https://calendly.com/sage70/30min >> >> >> On Tue, Aug 13, 2019 at 10:29 AM Julie Phillips <jphillips@hcc.edu> >> wrote: >> >>> This discussion, complete with examples and hypotheticals, is very >>> clarifying. >>> Thank you everyone for your feedback. >>> >>> Have a great Tuesday! >>> >>> >>> >>> >>> >>> >>> >>> >>> On Tue, Aug 13, 2019 at 8:15 AM Bob Swanson <rswanso@bgsu.edu> wrote: >>> >>>> A service provider cannot circumvent the intent to disallow the >>>> deduction of personal services by representing them in the form of a gift >>>> certificate exchangeable for those same personal services. >>>> >>>> >>>> >>>> Bob Swanson, CPA >>>> >>>> Controller >>>> >>>> Bowling Green State University >>>> >>>> 1851 N. Research Drive >>>> >>>> Bowling Green, Ohio 43403 >>>> >>>> >>>> >>>> rswanso@bgsu.edu >>>> >>>> w 419.372.8597 >>>> >>>> >>>> >>>> >>>> >>>> >>>> On Aug 12, 2019, at 12:59 PM, Bill Wong <wswong@scad.edu> wrote: >>>> >>>> Hi, >>>> >>>> >>>> >>>> SERVICE: >>>> >>>> I understand that the donation of a service is not a charitable >>>> contribution, examples: >>>> >>>> - 1 hour massage from a massage therapist >>>> - 1 month of piano lessons >>>> - Fall yard clean up >>>> >>>> I think you may be reading this part incorrectly. A massage therapist >>>> can deduct the fair market value of a gift certificate for a massage they >>>> give to you. They cannot deduct their time if they come over and give you a >>>> massage. At least, that’s always been my reading of it.—Bill >>>> >>>> >>>> >>>> >>>> >>>> *From:* Advancement Services Discussion List < >>>> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Julie Phillips >>>> *Sent:* Monday, August 12, 2019 2:49 PM >>>> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >>>> *Subject:* [FUNDSVCS] Donations of raffle and/or auction items >>>> >>>> >>>> [EXTERNAL EMAIL] >>>> WARNING: This email originated from outside of SCAD. Do not click links >>>> or open attachments unless you recognize the sender and know the content is >>>> safe. >>>> >>>> >>>> >>>> I have been down the rabbit hole in the AASP archives for answers on >>>> this but still need more clarity on IRS 526. For donors who give items to >>>> be used as raffle or auction items at golf tournaments, can anyone clarify >>>> for me how we properly handle items that constitute a service or partial >>>> interest? I also need some more examples of partial interest (see below). >>>> Thank you all!!!! >>>> >>>> >>>> >>>> SERVICE: >>>> >>>> I understand that the donation of a service is not a charitable >>>> contribution, examples: >>>> >>>> - 1 hour massage from a massage therapist >>>> - 1 month of piano lessons >>>> - Fall yard clean up >>>> >>>> >>>> >>>> Would the above examples still be entered into Raisers Edge and are not >>>> receipted. We do send a thank you though...is this right? >>>> >>>> >>>> >>>> >>>> >>>> PARTIAL INTEREST RULE: >>>> >>>> Where the donor has a partial interest in the donation being used, >>>> these are not charitable contributions. Examples: >>>> >>>> - airline tickets >>>> - hotel rooms >>>> >>>> >>>> >>>> Are these examples that fall under partial service rule: >>>> >>>> - dumpster service >>>> - ABC Italian Restaurant donates $50 gift certificate >>>> - Gift certificate of foursome at a country club >>>> - Movie passes to local movie theater >>>> - Staples gift card >>>> >>>> >>>> >>>> Again, can you confirm that gifts with partial interest don't get >>>> entered into database and receipted but receive a thank you. >>>> >>>> >>>> >>>> >>>> >>>> Thank you all for your input. >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>> >>>>