Good morning!
One of our donors owns a train, and frequently provides free rides when we have special events. Generally, the rides are scheduled, they are not giving us tickets, which we can then provide to our constituent base, although I believe event attendees have to register.
Someone asked if these could be entered as gifts in kind. I believe these are gifts of service. There is no product, the value is all in the train ride itself and the work behind it.
1. If, at an event, a group of people can take a train ride, would this be considered a gift of service?
2. If, the donor provided us tickets in advance to be used at any time which we could give away to constituents, would those be considered gifts in kind? (As the donor owns the train, would providing tickets fall under partial interest?)
Thanks!
-Hillary
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Hillary Cote
Fort Lewis College
hlcote@fortlewis.edu------------------------------