Note: Goods or services of “insubstantial value” as defined by the IRS do not impact tax deductibility if provided in return for a charitable contribution. For calendar year 2022, a FMV not exceeding 2% of the donor’s payment or $117.00 (whichever is less) qualifies as "insubstantial." "Low cost articles," defined as follows for 2022, also quality as insubstantial: 1) The total payment is at least $58.50; 2) the only benefits received are token items such as mugs, calendars etc., bearing the organization’s name or logo; AND 3) the total COST of these items does not exceed $11.70 for all items received during the calendar year. Please consult IRS Publication 1771 for additional information.