Quid Pro Quo Contributions Over $75: the Disclosure Statement

A quid pro quo contribution is a payment that's partly a gift and partly for goods or services. For any payment over $75, the charity must give a written statement that the deduction is limited to the amount above the fair market value of what the donor received, with a good-faith estimate of that value (Publication 1771). Penalty for not doing so: $10 per contribution, up to $5,000 per event.

Example

A $150 dinner ticket where the meal is worth $60: the donor can deduct $90. Thankfold shows the $60 estimate and the $90 deductible amount on that donor's statement.

Exceptions

• Token items and low-cost benefits within the IRS's annually adjusted limits.
• Membership benefits for $75 or less a year.
• Intangible religious benefits, such as admission to a religious service.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.