• Valuing contributions and minor benefits

    Both donors and NFPs have roles to play when it comes to valuations.

    • Donors are responsible for valuing their contributions.
    • DGRs are responsible for valuing the minor benefit.

    Before you try to value contributions and minor benefits, it's important you understand the difference between a gift and contribution.

    • When you make a gift, you do not receive a material benefit in return for your payment.
    • When you make a contribution you do receive a benefit in return (for example, purchasing a ticket to a fundraising dinner).

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    Last modified: 25 Jul 2017QC 46265