Determining Eligible Amounts

This section of Frequently Asked Questions covers Determining the Eligible Amount on Official Donation Receipts including questions about the principles of fair market value, advantage, de minimis and split receipting; then, how those rules apply to such special gifts as services, certified cultural property, ecologically sensitive land, and other types of investments. There are twenty-eight questions divided into two sections:

1. General Rules
   
   
2. Special Gifts
   
   

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