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What is a Gift?

A gift is a contribution received for either restricted or unrestricted purposes in support of the university’s mission for which the institution has made no commitment of resources or services other than, possibly, committing to use the gift as the donor specifies.¹

Note: QuidPro Quo – If goods or services, other than token items, are received as a result of making a contribution, only the amount of the contribution in excess of the benefit is considered a charitable donation.²

Note: The Gift Processing Department issues all official tax receipts to donors from the University of Maine.

If you would like more information about gifts to the University, please contact the Gift Processing Department.


  1. Case Reporting Standards and Management Guidelines, 4th edition
  2. IRS Pub. 526