Valuing contributions and minor benefits

Both donors and NFPs have roles to play when it comes to valuations.

• Donors are responsible for valuing their contributions.
• DGRs are responsible for valuing the minor benefit.

Before you try to value contributions and minor benefits, it's important you understand the difference between a gift and contribution.

• When you make a gift, you do not receive a material benefit in return for your payment.
• When you make a contribution you do receive a benefit in return (for example, purchasing a ticket to a fundraising dinner).

Find out about:

• Valuing gifts and contributions
• Minor benefits

Contributors' responsibility for finding the value of a contribution made to a DGR for an eligible fundraising event.