Splitting tax deduct & non tax deduct sponsorships

[AZ-Tax]

I have seen my church parish break it down with the annual donation statements but this is the first. I recall AZ State University offer this packages which includes tickets to a concert etc. and saying its all tax deductible for which we obviously know its not. I like this and I hope to see more non-profits break it down.

[FEDUKE404]

Advertising with a donation component

A most interesting approach.

I've seen many contribution receipts marked with a dollar reduction "for goods received." That is normally something like a round of golf, or a gourmet dinner, or a DVD from the local PBS station.

For St. Timothy Church, I'm curious as to what actually is the "donation" ?? Does that mean the businesses could buy the same advertising etc at the stated cost less tax deduction amount?? (This would mean the same goodies but zero tax deduction as a charitable entity.)

But, on the flip side, couldn't the business that is doing the "advertising" write off the payment as a business cost anyway?

To the casual observer, it would appear St. Timothy Church is actually offering advertising, pure and simple, versus the more common "contributions" which must then be reduced by the dollar amounts of goods/services received.

I must be missing something here. . .

FE

[jimmcg]

Deduct the contribution part as contribution and if applicable the remainder as advertising.