Auctions and FairMarketValue and Receipts

There is some material on the IRS.

http://www.irs.gov/charities/charitable/article/0,,id=123204,00.html

http://www.irs.gov/pub/irs-pdf/p561.pdf

http://www.irs.gov/pub/irs-pdf/p526.pdf

http://www.irs.gov/pub/irs-tege/pub4302.pdf

Other sites.

http://www.boardsource.org/Knowledge.asp?ID=3.135

http://www.pgdc.com/pgdc/the-art-donating-art-the-charitable-contribution-art-antiques-and-collectibles

http://www.nonprofitlaw.com/fund/gift.shtml

http://nplawcast.com/2008/10/nonprofit-law-podcast-46-charitable-receipts/

Lapsed donor letters

Here are some sample lapsed donor letters we found via the web.

http://ezinearticles.com/?Lapsed-Donors:-How-to-Write-a-Fundraising-Letter-That-Wins-Them-Back&id=60593

http://www.pkscribe.com/Portfolio/copywriting_sample_lapsed_donor_nvs.html

http://ezinearticles.com/?Write-Pre-Lapsed-Donor-Donation-Fundraising-Letters-Before-Donors-Lapse&id=201564

Raffles

Here are some weblinks that discuss raffles.

From the IRS.

http://www.irs.gov/pub/irs-pdf/p3079.pdf

From other sources.

http://www.idealist.org/if/idealist/en/FAQ/QuestionViewer/default?section=19&item=35

http://www.gambling-law-us.com/Charitable-Gaming/

http://www.fis.ncsu.edu/foundations_accounting/services/raffles.asp

http://www.taxalmanac.org/index.php/Charitable_Raffles

http://listserv.fundsvcs.org/cgi-bin/wa?A2=ind0109&L=FUNDSVCS&P=R6748&I=-3

From the USPS

http://pe.usps.gov/text/CSR/PS-307.htm