We are facing some questions regarding discounts/credits to bills and whether they can be considered charitable. Specifically, a company we regularly do business with has given us a credit towards our bill for their cloud services we purchase. CASE is pretty clear about measuring the intent of the discount/credit. " If, however, the same discount applies to purchases made by the institution on a regular basis and is not uniquely identified as a special reduction to be considered as a donation, no gift should be counted. Thus, do not count as gifts standard discounts afforded to an institution based on the nature of its business or because it is a major or frequent customer."
My question is: is this more or less irrelevant because this is software and so the whole deal is partial interest and therefore non-charitable? We're getting some individuals wanting to pursue more discounts with software companies we're in business with for the purpose of receiving intentionally charitable discounts. But this would be fruitless due to the nature of partial interest.
Many Thanks!
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Mary Derby
Utah Valley University
mary.derby@uvu.edu------------------------------