When making a deposit into your Foundation account, please specify whether the amount is a donation or non-donation. If the donor receives an item that has market value, such as a meal, book or ticket, the tax-deductibility of the gift may be reduced. The market value of the item received is considered a non-donation, and should be reported as such on the deposit form. It is possible to split the dollar amount on the form, indicating the amount of donation vs. non-donation.