quid pro quo
A term to know.
From the Latin, meaning "something for something." Within the charitable context, it usually focuses upon a gift to charity, and the corresponding return to the donor of goods or services (if any), which are regulated by Section 6115 and Reg. Sec. 1.170A-13(f). According to Section 6115, a "quid pro quo contribution" means "a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context."