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  • 1.  Tickets and sponsorships as gifts

    Posted 03-22-2023 07:55 AM

    A department at our institution holds an annual spring event and in previous years, tickets and sponsorships were sold to help defray the costs. No gifts came in.

    This year, the department was given an annual operating budget, which will cover the costs of the event. They would still like to sell tickets and sponsorships, but want to direct the funds raised to help with student internships or grant scholarships. These funds are not being called gifts. Instead, there will be a group of people (parents, etc.) who will have their tickets comp'd, with an option to give a gift.... if they give this way, then advancement will process the optional funds as gifts.

    I am struggling with the ticket sales and sponsorships which will be sold. They want to use wording to the effect that all proceeds are going to support student internships and scholarships. Sponsorships will include tickets to the event, token gifts and listing in the program, digital media, etc..There are to be no acknowledgements as if they were gifts.

    Aren't all of these considered gifts?

    Appreciate the collective wisdom from this group that always helps to guide me!!



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    Anne Dexter
    Marist College
    anne.dexter@marist.edu
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  • 2.  RE: Tickets and sponsorships as gifts

    Posted 03-22-2023 08:06 AM
    The fact that costs are budgeted or covered does not eliminate the quid pro quo. Proceeds can go to charitable causes. But attendees and sponsors must still account for the value of any benefit they receive and you must issue a QPQ receipt.

    And if a sponsor receives advertising as a result of their payment any potential gift is negated.

    John

    John H. Taylor 
    919.816.5903 (Cell/Text)

    Big Ideas; Small Keyboard





  • 3.  RE: Tickets and sponsorships as gifts

    Posted 03-22-2023 08:22 AM

    Apparently I still struggle with the difference between event proceeds and gifts, so this is helpful. 

    There will be no advertising as was recently discussed on this forum. Sponsors only have their name/logo in the program and digital media, and the token gifts will be at or under the the allowable limits the IRS has set for 2023.

    The only outright gifts are from those people who have been afforded free tickets with the option to give a gift. They will be receipted and acknowledged accordingly by our department.

    Thanks, John!



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    Anne Dexter
    Marist College
    anne.dexter@marist.edu
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