D11. Our charity plans to offer door prizes and baseball caps at our next fundraising event. Do all these benefits have to be treated as an advantage?

D11. Our charity plans to offer door prizes and baseball caps at our next fundraising event. Do all these benefits have to be treated as an advantage?


Short answer

Yes.

Long answer

The value of any complementary benefits provided to participants for attending the event (for example, caps and pens) and the value of door prizes that all attendees are eligible for will be viewed as an advantage unless the aggregate value of such items, per ticket sold, does not exceed the de minimis threshold—that is, the lesser of 10 per cent of the ticket price or $75.

Therefore, for the purpose of establishing the eligible amount, that is the amount of the official donation receipt, your charity needs to combine and average out across all participants the value of all the benefits.