I would suggest that there are many ways to use gift cards to support the mission of the organization, everything from purchasing items that you use in your mission to using them in a staff appreciation initiative.
Also, the essence of a non-cash gift receipt is to describe the item in enough detail to allow its identification in support of a deduction. In this case, since a $50 gift card is substantially different than a $10 or $100 gift card, you would want to identify the face value. One might say something like "two Amazon gift cards, each with a face value of $50." You're not actually valuing the cards, you're describing them-though in this case the value and the description are closely related (and separate from any deduction the donor might be entitled to claim, which would depend on how they were acquired and the donor's basis in them, which happily is not anything that you need to be concerned about).
My US$0.02 worth; the usual disclaimers apply.
Good luck!
Alan
Alan S. Hejnal (he/him/his)
Data Quality Manager
