Quid Pro Quo Contributions

From TaxAlmanac

Quid pro quo contribution is the payment a donor makes to a charity partly as a contribution and partly for goods or services. A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribiton over $75.

For example, if a donor gives a charity $100 and receives dinner valued at $40, the donor has made a quid pro quo contribution. In this example, the charitable contribution part of the payment is $60. Even though the deductible part of the payment is not more that $75, a disclosure statement must be filed because the donor's payment is more than $75.