FundSvcs Community

Hi John,

Thank you for sharing! Low cost specifically says "$13.90 or less", can you confirm interpretation for the gift amount is the same; "$69.50 or less". 

With the government shutdown, I wasn't paying attention. But, sure enough, on October 9, the IRS released the 2026 inflation adjustments for benefits in exchange for charitable contributions. These are found in Rev. Prov. 2025-32. I've snipped the relevant section below.

As a gentle reminder, the values listed apply to the cumulative amount a donor can receive in exchange for a contribution. And please pay attention to the lost cost benefit rules: Those can only be given in exchange for a minimum gift of $69.50. Donations below that amount are subject to the 2% rule.

Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule.

John H. Taylor, Principal

John H. Taylor Consulting, LLC

2604 Sevier Street

Durham, NC     27705

johntaylorconsulting@gmail.com

919.816.5903 (cell/text)

Serving the Advancement Community Since 1987

John, before I misinterpret this, could you please take a look at this part of what you said above:  

"Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule."

Did you mean to say that DAF and private foundation donors are or are not eligible to receive the low cost items following those limits?

Thank you,

Meg

With the government shutdown, I wasn't paying attention. But, sure enough, on October 9, the IRS released the 2026 inflation adjustments for benefits in exchange for charitable contributions. These are found in Rev. Prov. 2025-32. I've snipped the relevant section below.

As a gentle reminder, the values listed apply to the cumulative amount a donor can receive in exchange for a contribution. And please pay attention to the lost cost benefit rules: Those can only be given in exchange for a minimum gift of $69.50. Donations below that amount are subject to the 2% rule.

Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule.

John H. Taylor, Principal

John H. Taylor Consulting, LLC

2604 Sevier Street

Durham, NC     27705

johntaylorconsulting@gmail.com

919.816.5903 (cell/text)

Serving the Advancement Community Since 1987

John, before I misinterpret this, could you please take a look at this part of what you said above:  

"Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule."

Did you mean to say that DAF and private foundation donors are or are not eligible to receive the low cost items following those limits?

Thank you,

Meg

With the government shutdown, I wasn't paying attention. But, sure enough, on October 9, the IRS released the 2026 inflation adjustments for benefits in exchange for charitable contributions. These are found in Rev. Prov. 2025-32. I've snipped the relevant section below.

As a gentle reminder, the values listed apply to the cumulative amount a donor can receive in exchange for a contribution. And please pay attention to the lost cost benefit rules: Those can only be given in exchange for a minimum gift of $69.50. Donations below that amount are subject to the 2% rule.

Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule.

John H. Taylor, Principal

John H. Taylor Consulting, LLC

2604 Sevier Street

Durham, NC     27705

johntaylorconsulting@gmail.com

919.816.5903 (cell/text)

Serving the Advancement Community Since 1987