•What may not be receipted:
–Advantage received by the donor (value of advantage may not be receipted)
–Advantage exceeds 80% of the gift unless
proven donative intent
–Unascertainable value of property
–Unascertainable value of advantage
–Gift pledge
–Donation of service
–Purchase of an item or service by the charity
–Sponsorship fees where the sponsor receives something in exchange for the donation made
•