We're working through our processes on memberships to our museum, and I'm trying to understand a small, but complicated point.
As I understand it, any "frequent use" benefits (free admission, etc) offered at a $75-or-lower membership level are disregarded from benefit-value calculations for all memberships at that level and higher.
At the upper tiers, however, we have donors who will seek to apply contributions made through DAFs, family foundations, and the like towards their "membership".
Generally, DAFs and Foundations wouldn't be able to receive any benefit value for their contributions... but there's no value here? There's also the question of assigning the benefit (but is there a benefit if there is no value?). Or is it just simply, no, not permitted whatsoever?
I'd appreciate any help. Also, if other folks are dealing with restrictions on this, are you requiring major donors to make additional / direct payments for memberships? How is that working for you?
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Mark Daley
Purchase College Foundation
mark.daley@purchase.edu------------------------------