All about receiving gifts from donors, and issuing tax receipts to them.
- types of gifts (cash, non-cash, services)
- non-cash gifts (gifts in kind)
- bequests, endowments, gifts of insurance (enduring property)
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- What must be included on a receipt?
- What gifts are eligible for receipts?
- Can you issue electronic receipts?
- How long to keep copies?
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- fair market value and how to determine it
- valuing several items
- deemed fair market value
- record-keeping for values
- examples and specific situations
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- split receipting rules
- did the donor intend to make a gift?
- determining what kind of receipt to issue
- examples
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