Answers.Body: <p>I think that's just a manually-set field.  It certainly predates the accounting improvements, and I think it predates price sets.</p>
  
  <p>The problem is that it's not always a reasonable assumption that the bulk of a contribution is deductible.  You might have a organization with a 501(c)3 arm and a 501(c)4 arm.  The dinner is $500 per couple, toward the c3, with $100 non-deductible because it's the value of the dinner itself.  Then, they ask for a $250 contribution to the c4 on the form as well.  The result is that really only $400 of the $750 is deductible, but the <code>non_deductible_amount</code> is $100.</p>
  
  <p>Really, this needs to be at the line-item level or dropped entirely.</p>
  
  <p>I tend to avoid the field and encourage folks to just say in the receipt text that they received $100 worth of goods/services in return for the gift.  The donor can do the math, and it's not too important for the organization to track that at the contribution level.</p>
  
Answers.ContentLicense: CC BY-SA 3.0
Answers.CreationDate: 2015-05-28T19:07:41.623Z
Answers.LastActivityDate: 2015-05-28T19:07:41.623Z
Answers.UserDisplayName: Andie Hunt
Body: <p>Is there a way to add an item and indicate that an item's cost is partly deductible?  For instance, a $500 ticket to a gala dinner that has a $400 deductible component.</p>
  
  <p>I see where to mark financial types as tax-deductible - and I see that there's a field called <code>non_deductible_amount</code> in the <code>civicrm_contribution</code> table.  However, I'm not clear how to populate that value.</p>
  
Tags: <civievent><civicontribute><price-sets><taxes>
Title: Can a price set item be marked "Partially Deductible"?
ThreadText: # Can a price set item be marked "Partially Deductible"?
  
  (Asked by: username_0 on 2015-05-28)
  
  Is there a way to add an item and indicate that an item's cost is partly deductible? For instance, a $500 ticket to a gala dinner that has a $400 deductible component.
  
  I see where to mark financial types as tax-deductible - and I see that there's a field called `non_deductible_amount` in the `civicrm_contribution` table. However, I'm not clear how to populate that value.
  
  **Tags:** civievent, civicontribute, price-sets, taxes
  
  
  ---
  
  ## 1 answers
  
  ### Answer by username_1 on 2015-05-28. Score: 2 | Accepted answer
  
  I think that's just a manually-set field. It certainly predates the accounting improvements, and I think it predates price sets.
  
  The problem is that it's not always a reasonable assumption that the bulk of a contribution is deductible. You might have a organization with a 501(c)3 arm and a 501(c)4 arm. The dinner is $500 per couple, toward the c3, with $100 non-deductible because it's the value of the dinner itself. Then, they ask for a $250 contribution to the c4 on the form as well. The result is that really only $400 of the $750 is deductible, but the `non_deductible_amount` is $100.
  
  Really, this needs to be at the line-item level or dropped entirely.
  
  I tend to avoid the field and encourage folks to just say in the receipt text that they received $100 worth of goods/services in return for the gift. The donor can do the math, and it's not too important for the organization to track that at the contribution level.
  
  
  ---
  
  