Thursday, May 28, 2009

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.

Friday, May 22, 2009

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