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  • 1.  GIK?

    Posted 03-28-2024 07:30 AM

    Hello. One of our coaches has requested a GIK receipt for a parent who took photos during games and created photo books for each player on the team. The coach has already distributed the photo books to the players. Because the university has not directly received any physical goods or services from this parent, does this qualify as an in-kind donation to the university?

    Thank you,

    Armik

    Armik Allen
    Executive Director, Advancement Services

    http://www.callutheran.edu/brand/email/CLU-default-signature.png

    60 West Olsen Road #1650  |  Thousand Oaks, CA 91360
    Phone: (805) 493-3830  |  
    CalLutheran.edu



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    Armik Allen
    California Lutheran University
    aallen@callutheran.edu
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  • 2.  RE: GIK?

    Posted 03-28-2024 07:54 AM
    No. First, the University did not benefit - only a handful of students. Secondly, most of the effort required to produce the book was service-related. Even if this were seen as a University initiative necessary to further the mission, much like an artist, the parent would only be eligible to deduct the cost of materials.

    That said, I do not see any deductible gift in this scenario.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987