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).
Find out about:Contributors' responsibility for finding the value of a contribution made to a DGR for an eligible fundraising event.