No receipt should be issued. Furthermore, to the extent that the contributor expects to receive more than nominal value for a contribution, the contribution is not a gift, and therefore is not refundable. The issuer of the receipt must make a good faith, reasonable estimate of each of the benefits available to the contributor in determining the amount of the contribution to include on the receipt. This is true even if the contributor does not attend the event. No receipt should be issued.
Dinner is served, followed by brief comments from the candidate.
The band then plays, uninterrupted, for the remainder of the evening. Admission to a fund raiser event is, however, fully refundable if the benefits the contributor expects to receive have only nominal value. Worth less than 15 percent of the admission price and 2.