2.1.1. Evaluating contributions received in the form of goods
Donations of property, such as computers:
If the donor is a business, ask for a receipt indicating the retail price of the contribution. Otherwise, consult websites of merchants selling the same type of computer to identify a sale price.
Food and beverage donations:
Usually, a supplier offering a free or significantly discounted item can provide a supporting document indicating the item’s normal sale price. Be sure to ask for one.
Work or exhibition spaces offered free of charge:
Ask the landlord how much rent they would normally charge (monthly or periodically) if the premises are not being loaned for free.