Quid pro quo is Latin for “something for something,” as in, you give something to get something. When a donor makes a contribution to our organization and they receive a good or service in return for their donation, they’ve made a quid pro quo contribution. If that donation is greater than $75 and we give the donor something in return, we must disclose the value of that item or service to the donor.
Donors can only claim a deduction for the amount they contributed above the amount of the goods or services they received. Any receipts or written statements will clearly state the contribution, the date of contribution, the quid pro quo ... the received good or service in return for the donation with it's fair market value and the contribution deduction amount.