Assertion: donor's donation | /r/CapableOf | exceed fair market value
Facets:
Source sentences:
text: When a tax-exempt entity provides a good or service in exchange for a donation of more than $75, the nonprofit has to (1) provide the donor with written notice of the fair market value of those goods or services received and (2) tell the donor that only a portion of the donation that exceeds the fair market value is tax-deductible.