No receipt should be issued. Furthermore, to the extent that the contributor expects to receive value for a contribution, the contribution is not a gift, and therefore is not refundable. No receipt should be issued.
Dinner is served, followed by brief comments from the candidate.
Then the band plays, uninterrupted, for the remainder of the evening. 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 function.