Auction Quid Pro Quo Calculator
Compare the payment with fair market value
What the donor paid for the auction item, ticket, or package.
A good-faith estimate of the item or benefit the supporter received in return.
This is the amount the payment exceeded the stated fair market value.
The payment is over $75 and above the stated fair market value, so the $75 quid pro quo disclosure threshold may apply. Check current IRS guidance before you treat this as a required disclosure.
This calculator is for general planning only. It is not tax, legal, or accounting advice. It compares the amount paid with the fair market value you enter. Confirm current rules with the IRS and a qualified advisor.
What is a quid pro quo auction payment?
A payment above fair market value is a quid pro quo contribution. Part is an exchange. Part is a gift. This calculator shows the comparison. Your nonprofit or fiscal sponsor can then document each transaction clearly.
Record the amount paid
Enter what the supporter actually paid for the item, package, or ticket. Keep this tied to your event records so receipts stay consistent.
Estimate fair market value
Enter a good-faith fair market value for what the supporter received. The calculator subtracts it from the amount paid and never shows a negative result.
Watch the $75 threshold
The calculator flags a payment over $75 only when it is also above fair market value. Check current IRS guidance before you treat that flag as a required disclosure.
For the full workflow behind these receipts, read auction receipts and quid pro quo contributions and fiscal sponsorship accounting models.
Related Resources
Auction Receipts & Quid Pro Quo
How to describe fair market value, handle the $75 threshold, and write clear receipts for benefit auctions.
Read the guideFiscal Sponsorship Accounting Models
See how sponsored project revenue, including event and auction income, flows through a fiscal sponsor's books.
Read the modelsMore Free Tools
Calculators, checklists, and planning tools for nonprofits and fiscal sponsors, with no account required.
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