- Tier
- Stewards' Circle
- Total contribution
- $500,000
- Fair market value of benefits
- $45,000
- Potentially tax-deductible
- $235,000
- Not deductible
- $265,000
In exchange for this $500,000.00 contribution you will receive goods and services (events, dinners, receptions) with an estimated fair market value of $45,000.00. The portion potentially deductible as a charitable contribution is $235,000.00 (the amount allocated to America's Future, a 501(c)(3), above the fair market value of benefits received). Amounts allocated to a 501(c)(4) or to the platform operator are not tax-deductible. Consult your tax advisor.