The De Minimus Rule Donation Receipt Calculator
The De Minimis rule allows a donor to receive an official donation receipt for the full amount of their donation, when the advantage is too minimal to affect the value of the donation.
The rule states that if the total advantage does not exceed $75 or 10 per cent of the amount of the donation (whichever is less), the advantage is not included in the calculation of the eligible amount on the receipt.
Exception #1: In the case of fundraising events, the object of the event is not included in determining the De Minimis.
Exception #2: The rule does not apply to cash or near cash equivalents such as redeemable gift certificates, coupons, or vouchers.
Example: For a $150 donation, donors receive a keychain worth $10. Because the keychain is worth less than the lesser of $75 or $15 (10% of the $150 donation). The advantage is too small (de minimis). An official receipt can be issued for $150.
Receipt Value Calculator
Fair Market Value (FMV) of the Donation
Fair Market Value (FMV) of Advantage
Is the Advantage cash or a near-cash equivalent (e.g. gift cards?)
Is the Advantage the cost of a meal, green fees, or anything else related to a fundraising event?