Original Message:
Sent: 4/9/2025 11:41:00 AM
From: Dan Snyder
Subject: RE: Offering incentives for fundraising - yes or no?
Bringing this up again as I have been asked if "Alums who share the Giving Day page or make a gift" could be eligible for a prize. Would that avoid the "raffle" designation?
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Dan Snyder
Bennington College
dsnyder@bennington.edu
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Original Message:
Sent: 09-10-2024 04:22 PM
From: John Taylor
Subject: Offering incentives for fundraising - yes or no?
It is still a game of chance. State gaming rules apply.
The only way to avoid those challenges is to permit anyone to enter without making a gift.
John H. Taylor
919.816.5903 (Cell/Text)
Big Ideas; Small Keyboard
Original Message:
Sent: 9/10/2024 5:08:00 PM
From: Lara Couture
Subject: RE: Offering incentives for fundraising - yes or no?
hello,
I'm looking to briefly resurrect this topic with a long story.
Annual Giving is looking to engage with alumni to make a donation for their milestone reunion.
I was asked "Can we do a raffle at the Grand Reunion for anyone that gave to their class gift?"
I provided the statement from IRS Pub 526 to say that it would not be a tax-deductible donation.
Then I was asked, "What if the "raffle" is more of a "swag giveaway" where there's no cost associated with a raffle ticket? More like, everyone who donates gets their name put in a hat and someone wins alumni swag?"
I still feel like this is a raffle and the only way "around" this is to make it available for anyone to be entered into a "drawing" and provide a simple way for people to enter without making a donation.
I need confirmation or feedback from my Adv Serv folks.
Thanks much, Lara
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Lara Couture
Carroll University
lcouture@carrollu.edu
Original Message:
Sent: 02-21-2024 11:16 AM
From: Alan Hejnal
Subject: Offering incentives for fundraising - yes or no?
The language being used is important, I think. "Raffle" is a specific sort of activity, with specific requirements.
Offering a chance to win an item (as opposed to offering an item directly in consideration of a gift, which is a garden variety quid pro quo) may cross into raffle territory and negate a gift.
Of course, if the chance to win is not limited to donors (typically by offering an alternate way to enter that does not require a gift, which public broadcasting stations do quite adeptly, for instance), there may not be any impact on deductibility at all.
If the activity is structured/promoted as buying tickets to win a valuable prize, that would almost certainly fall into the raffle category, and negate any charitable component.
The details are important!
My US$0.02 worth; the usual disclaimers apply.
Good luck!
Alan
Alan S. Hejnal (he/him)
Data Quality Manager

Original Message:
Sent: 2/20/2024 4:30:00 PM
From: John Taylor
Subject: RE: Offering incentives for fundraising - yes or no?
All of the above. Any payment that earns you a chance to win anything is a game of chance and nullifies the deductibility of any portion of the payment.
See pages 3 & 7 of IRS Publication 526.
John
John H. Taylor, PrincipalJohn H. Taylor Consulting, LLC
2604 Sevier Street
Durham, NC 27705
919.816.5903 (cell/text)
Serving the Advancement Community Since 1987
Original Message:
Sent: 2/20/2024 4:23:00 PM
From: Jana Hunt
Subject: Offering incentives for fundraising - yes or no?
At what point does it become a "raffle" item if you offer concert tickets, dinner with the university president, a lulu lemon bag, etc to entice donors to participate in a fundraising activity (i.e. Day of Giving or Giving Tuesday, etc)...asking for a friend ;)
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Jana Hunt
Gannon University
hunt001@gannon.edu
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