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Valuing contributions and minor benefits

Contributors' responsibility for finding the value of a contribution made to a DGR for an eligible fundraising event.

Last updated 24 July 2017

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:

You need to know the value of a gift or contribution to be able to claim a tax deduction.

As an NFP you are responsible for calculating the market value of any minor benefit.