Hello all,
My organization is hosting a pet photo contest this fall, the winners of which will get their pet's photo in a 2025 calendar, along with a couple of copies of the calendar. Entrants will pay $10 to submit a photo of their pet, and every vote cast is $1.
My question is, should the $10 entry fee be considered a tax-deductible contribution? And should entrants receive a tax letter?
Another complication, the overall winner of the contest will likely receive a more substantial prize (we're still working out what that would be, but it will likely be a $100 gift card or possibly an overnight stay at a local resort). I'm unsure of the rules around contests like this, and if they are considered donations or something else. Any advice is appreciated!
Thank you,
Abby Smith
Manager, Advancement Services
Oregon Humane Society
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Abby Smith
Oregon Humane Society
abby.smith@oregonhumane.org------------------------------