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Nonprofit Law/Value of Quid Pro Quo Insubstantial Item


To determine the tax-deductible amount of a quid pro quo donation how much is deducted from the donation? Is it the FMV or cumulative cost of the token item(s)?  Which is used if the donation is above $51 (2013)?

I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming that you are referring to a 501(c)(3) organization and the requirements for it to follow.

See the IRS Publication "Charitable Donations --- Substantiation
and Disclosure Requirements"
on pdf page 13 details of the "quid pro quo" rules:
--- Start of Excerpt ---
A donor may only take a contribution deduction to the
extent that his/her contribution exceeds the fair market value
of the goods or services the donor receives in return for the
contribution; therefore, donors need to know the value of the
goods or services. An organization must provide a written
disclosure statement to a donor who makes a payment
exceeding $75 partly as a contribution and partly for goods
and services provided by the organization. A contribution
made by a donor in exchange for goods or services is known
as a quid pro quo contribution.
---End of Excerpt---

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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