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Receipting - 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:
- General
Rules
- Special
Gifts
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