Incentive receipt calculation

This article covers gifts made through GiveCampus. Payment and recurring-gift options depend on the institution and the form.

The receipt tax-deductible-amount token uses gift value minus the incentive fair market value. The method does not automatically apply an annually changing token-benefit threshold. For a gift of 100 and incentive FMV of 10, that calculation yields 90. This describes software arithmetic, not a tax opinion: institutional finance/tax staff must approve applicable treatment and receipt wording.

Incentive value exceeds the gift amount

Incentive settings do not require fair-market value to be below the minimum gift amount. In the standard donation receipt, when a selected incentive has positive fair-market value, that value is displayed and the displayed deductible-amount calculation is the greater of gift amount minus incentive value and zero. It therefore does not print a negative deductible amount in that partial. This is software rendering behavior, not a determination that the configured value or gift is legally deductible; the school supplies the appropriate benefit value and approved receipt treatment.