Gala / Opening-Night Sponsorship & Benefit Event Deck
A customizable sponsorship and ticketing deck for a gala or opening-night benefit, with a built-in method for computing and disclosing the non-deductible (FMV) portion of every ticket, table, and sponsorship.
Draft: pending review
This starter document is signed off by Arts nonprofit counsel (special events/UBIT) + CFRE before it ships. The guardrails below define that review.
What’s inside
- Sponsorship tier ladder with recognition and benefit schedules
- Per-ticket/per-table FMV worksheet and the 'your deductible portion is $X' disclosure block
- Auction and raffle addendum flags (item FMV, raffle licensing)
- Corporate-sponsorship vs. advertising guardrails (qualified sponsorship payment safe harbor)
Legal & ethical guardrails
The sector-specific compliance points this document must honor.
- Every gala ticket/table is a quid-pro-quo transaction: disclose FMV and the deductible remainder; over-$75 payments require written disclosure
- Corporate acknowledgments must stay in the 'qualified sponsorship payment' safe harbor — advertising or a call to action can create UBIT
- Auction winners deduct only the excess of the bid over the item's stated good-faith FMV; RAFFLE TICKETS ARE NEVER DEDUCTIBLE (they are wagers). Raffles require state gaming licenses and carry Form W-2G reporting/withholding on large prizes; analyze UBIT on gaming income (usually saved by the 'not regularly carried on' exception for an annual event)
- Alcohol service and any media capture implicate licensing, liquor liability, and artist/performance-rights clearances
Held for professional review.
The native PDF and full working text ship only after sign-off by Arts nonprofit counsel (special events/UBIT) + CFRE on this exact version. The summary and review requirements remain visible in the meantime.
Not legal advice. Not legal, tax, or accounting advice. The Fundraising Co. provides educational fundraising materials and is not a law firm; nothing here creates an attorney–client relationship or substitutes for advice from professionals licensed in your jurisdiction. Laws and IRS rules vary by state and change over time. Review every document with qualified counsel before use.