This podcast explores the concept of split receipting, a situation which exists when the donor receives an advantage. Receipting concepts such as eligible amount of the receipt, donative intent, de minimis threshold, and two types of advantage (linked to the object of the event as differentiated from complementary items) are discussed. The Receipting Decision Tree is used to clarify receipting practices for fundraising scenarios. Sample receipts and useful resources are highlighted.
Video
Link: http://www.youtube.com/watch?v=s7WOQTDbPWY
Downloadable resources
Fundraisers Receipt Book - Receipting Decision Tree.pdf
Split Receipting.ppt
The Charities File Info Sheet 13.pdf
Video
Link: http://www.youtube.com/watch?v=s7WOQTDbPWY
Downloadable resources
Fundraisers Receipt Book - Receipting Decision Tree.pdf
Split Receipting.ppt
The Charities File Info Sheet 13.pdf
