Split part-gift payments by the value received
Open the gift list your organization keeps. For each payment that was partly a gift, such as a seat at a benefit dinner or an item bought at an auction, the good-faith value of what the donor received is typed here or read from the list's own value column. Each payment is split into that value and the part above it, a payment of more than $75.00 with a value received is flagged, and the totals by donor and overall are proved against the gift list.
The gift list is read in your browser and stays on this device. Nothing is uploaded.
The file is read in this browser and is not uploaded.
These are matched from the header words. Check them and change any that are wrong. Donor name, gift date, and gift amount are needed. When the list has a column for the value of what the donor received in return, its values are used as they are; payments with a blank there get a box in step 3. Choose "Not in this file" for that column to type every value here instead.
For each payment that was partly a gift, type the good-faith value of what the donor received in return, such as a dinner seat or an auction item, or 0 when nothing was received. A blank box means no value is entered. The value is your organization's own estimate; the page does not suggest one.
Summary
Payments with a value received entered
By donor
This tool splits each payment by the value received that is entered and adds up the parts. It does not say what a donor may deduct, what the organization sends, or whether an exception in the law applies.
What gets checked
- For every payment, the part above the value plus the value received equals the amount paid. A payment with no value entered counts its value as zero.
- Every row of the gift list is split exactly once, and the payments add up to the gift list's own total by count and by amount, so nothing is dropped or counted twice.
- Each payment shows the donor, date, fund, description, and amount its row in the gift list has, and the value received from that row, or the value typed for it where the row is blank.
- No value received is below zero or more than its payment. Such a value is refused with its row number and both amounts, never cut down to fit.
- Every payment is flagged exactly when it is more than $75.00 and a value received of more than zero is entered. A payment of exactly $75.00 is not more than $75.00.
- Each donor's totals, each summary line, and the overall totals are worked out a second time from the gift list by a separate routine with whole-cent arithmetic and agree with the ones shown, and value received plus part above equals the amount paid overall.
- Warnings are shown for a value entered on a payment of $75.00 or less (split and shown, not flagged), for a payment with something written as received in return and no value entered, and for a payment of zero or less. No value is ever guessed.
- Every row with data is accounted for: used, listed as left out (with its row number and the reason), or listed as unreadable. An unreadable row marks the result not verified.
How it works
- Open the gift list. Drop a .csv or .xlsx file with one row per payment. It is read in the browser. A workbook built from the gift log template on this site opens as it is, with its Received in return and Value received columns.
- Check the column mapping. Donor name, gift date, and gift amount are needed. Columns for a description and a value of what the donor received in return are matched from the header words when the list has them. Any choice can be changed.
- Enter the value received. Each payment with no value in the list gets a box. Type the good-faith value of what the donor received, 0 when nothing was received, or leave it blank. A search box finds payments by donor, fund, date, amount, or what was received.
- Split the payments. Each payment is split into the value received and the part above it, in whole cents with no rounding. A payment of more than $75.00 with a value received is flagged, and the totals are shown by donor and overall.
- Review, print, or download. The verification certificate lists every check. Print the result, or download Excel or CSV with the summary, every payment, and the totals by donor.
Worked example
A made-up church, Thistlemere Chapel, held a harvest dinner with tickets and a silent auction. Its gift list has seven payments from five donors, and the Value received column holds the church's own good-faith value of each ticket or item. Two payments are plain gifts with nothing received in return.
| Donor | Gift date | Fund | Received in return | Amount | Value received | Part above the value | Flag |
|---|---|---|---|---|---|---|---|
| Harper Quennell | 2026-03-08 | General | $50.00 | $50.00 | |||
| Morgan Valtonen | 2026-06-14 | General | $200.00 | $200.00 | |||
| Harper Quennell | 2026-09-26 | Harvest dinner | 2 dinner tickets | $120.00 | $60.00 | $60.00 | More than $75.00 |
| Jordan Ekwueme | 2026-09-26 | Harvest dinner | 1 dinner ticket | $75.00 | $30.00 | $45.00 | |
| Morgan Valtonen | 2026-10-03 | Auction | Weekend cabin stay | $400.00 | $250.00 | $150.00 | More than $75.00 |
| Riley Ashworth-Diaz | 2026-10-03 | Auction | Gift basket | $90.00 | $40.00 | $50.00 | More than $75.00 |
| Quinn Barrowfield | 2026-10-03 | Auction | Apple pie | $60.00 | $20.00 | $40.00 |
Three payments are more than $75.00 with a value received and are flagged: Harper Quennell's $120.00 for two dinner tickets, Morgan Valtonen's $400.00 for the cabin stay, and Riley Ashworth-Diaz's $90.00 for the gift basket, together $610.00 paid, $350.00 value received, and $260.00 above the value. Jordan Ekwueme's $75.00 and Quinn Barrowfield's $60.00 are split, $45.00 and $40.00 above the value, and not flagged, because neither is more than $75.00; a warning lists both rows. Nothing is taken off the two plain gifts. In all, $995.00 paid = $400.00 value received + $595.00 above the value, the same as the gift list. By donor, Morgan Valtonen paid $600.00: $250.00 value received and $350.00 above it.
The example uses made-up names and numbers.
Questions
What is a part-gift or quid pro quo contribution?
A payment that is partly a gift and partly paid for something the donor receives from the organization, such as a ticket to a benefit dinner or an item bought at a charity auction. The page splits each such payment into the value of what was received and the part of the payment above that value.
Where does the value received come from?
From your organization. It is its own good-faith estimate of what the donor received, read from a value column in the gift list or typed on this page for each payment. The page does not estimate, look up, or suggest a value, and a payment with no value entered is never given one.
Can values be typed when the list has no value column?
Yes. With no value column chosen, every payment gets a box. When the list has a value column, the payments whose cell is blank get one; a value already in the list is used as it is, and is changed in the list itself.
Why is a payment of exactly $75.00 not flagged?
The flag is for payments of more than $75.00, the threshold set in 26 U.S.C. § 6115(a), and $75.00 is not more than $75.00. The flag looks at the whole payment, not the part above the value, so a $120.00 payment with $60.00 of value received is flagged. A value entered on a payment of $75.00 or less is still split and shown, with a warning, so it is not missed.
Does the page say what goes to the donor or what can be deducted?
No. A flag marks a payment of more than $75.00 with a value received of more than zero, and that is all it means. The law sets the threshold and has exceptions; the page does not decide whether an exception applies, what a donor may deduct, or what the organization sends. Links to the statute and to the IRS's own page are shown with the tool, with the date they were read.
What happens when a value received is more than the payment?
That value is refused, with its row number and both amounts, and the payments are not split until it is changed. A value is never cut down to fit, and a value below zero is refused the same way. Zero is allowed on any payment.
Is anything rounded?
No. Amounts and values are read to the cent, and the split is a subtraction in whole cents. A cell with a third decimal place, such as 40.005, is not rounded: its row is listed as unreadable and the result is not verified. A spreadsheet's stored float noise, such as 39.999999999999, is read as the cent it stands for, $40.00.
Does it read the gift log template from this site?
Yes. The template's Received in return and Value received columns are matched as they are, so a filled-in workbook opens with its values. A payment whose Value received cell is blank gets a box on the page for typing one.
How are the totals checked?
A separate routine goes back to the gift list and the values typed, works out every payment's split, flag, and summary line again with whole-number arithmetic in cents, adds the totals by donor and overall a second time, and compares them with what is shown. A payment dropped, counted twice, moved to another donor, or split wrong fails a check even when the other totals still agree.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.