Guide to Fair Market Value and Donations

Donation Disclaimer

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Per IRS guidelines for charitable contributions, the tax-deductible portion of your donation is reduced by the fair market value (FMV) of any thank-you gifts you choose to receive. Each donation tier below includes a breakdown of the thank-you gift, its FMV, and the resulting tax-deductible amount.

You may decline the thank-you gift to make your entire contribution fully tax-deductible.

 

Donation Tiers

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$100 Donation

Thank-you gift: $25 Starbucks Gift Card
Fair Market Value (FMV): $25
Tax-deductible amount: $75

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$300 Donation

Thank-you gift: Dinner for Two at Sage Leaf or Moody’s
FMV: $150 (meal value; excludes alcohol, tax & tip)
Tax-deductible amount: $150

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$500 Donation

Thank-you gift: Tractive Pet Tracker + 1-Year Subscription

• Tracker: $69

• Subscription: $108

Fair Market Value (FMV): $177
Tax-deductible amount: $323