Fundraising dinners

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General information and example


A charity holds a fundraising dinner and sells 500 tickets for $250 each.

  • A comparable meal could be purchased for $100 (excluding GST/HST, PST, and gratuities).
  • The door prizes are a trip with a value of $3,000 and jewellery with a retail value of $500 ($3,500/500 or $7 per ticket sold).
  • Each attendee receives a logo pen and a key chain with a total retail value of $10.
  • There is a performer at the dinner. The usual and current ticket price to see that performer is $50.
  • A silent auction will take place at the dinner.

Calculation of eligible amount:

Ticket price (the gift)                                                                                                    $250

Less advantage:
    Meal                                                                                              $100
    Complimentary items (pen & key chain, door prizes)                      $0
    Entertainment                                                                                 $50

Total advantage                                                                                                           $150

Eligible amount                                                                                                            $100  

The amount of the advantage is $150 and a receipt may be issued for the eligible amount of $100. 

The de minimis threshold is $25 (the lesser of $75 or 10% of the $250 ticket price). The total value of the complimentary items and the door and achievement prizes to each attendee ($17) fits within the de minimis threshold.  Therefore, the value of these items does not need to be included in the total amount of the advantage.

If the total advantage had exceeded $200 (80% of the $250 ticket price), it would not have met the intention to make a gift threshold and a receipt could not have been issued.

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