From: http://www.nonprofits.org/npofaq/11/06.html

"The fair market value of the purchaser's chance to win a prize is equal to
the price of the ticket. Hence there is no donation, only a purchase."

I can see where the cost to enter a raffle is, say, $10 but donors also
have the opportunity to make a $90 donation. So the correct answer is
probably, "consult a tax attorney."

======================================
Andrew Schuricht
Consultant, Las Vegas Springs Preserve Project

=========================================================
Important Subscriber Information:

The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes).

If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).