when it is time for beth to file her taxes she remembers the 75 donation and the 5 gift card that she received in exchange when she goes to add the contribution to her itemized deductions for the tax year she can only use 70 from the donation which is the difference between the donation and the gift that she received in return if she hadn t received the gift card she would have been able to use the entire balance of the 75 donation 
the charity however does not have to remind beth of the 5 gift card the internal revenue service irs only requires written disclosure statements to be sent to donors if their total quid quo pro contribution not just the deductible amount was greater than 75 1 beth however would be responsible for remembering it herself and deducting 70 rather than 75 