Auction Toolkit Index
“Charitable Contributions by Individuals” (Publications
526), 56
“Gaming Publication For Tax-Exempt Organizations” (Publication
3079), 57
“kick-off” meeting no, 10
“profit and loss” statement, 59
3 x 5 cards, 33
6115 of the Internal Revenue Code, 56
Accounting Procedures, 59
accounting software applications, 59
Acquisition, 17
Acquisition (Procurement) Committee, 10
Acquisition Process, 19
Admission Fee, 41
Advance Checkout, 40
Advertising, 43
Advertising Committee, 11
align your organization’s mission, 5
appointments, 19
Archetype Auction, 62
Assembly Line Checkout, 38
assembly line checkout process, 36
Auction Catalog Committee, 11
Auction Chair, 10
Auction Checkout Committee, 12
Auction Cleanup Checklist, 50
auction database applications, 36
Auction Express 2000, 63
Auction fact Sheet, 22
Auction Fact Sheet, 69
Auction Flyer Checklist, 44
Auction Maestro Pro, 62
Auction Night Crew, 46
Auction Packet Checklist, 28
Auction Packets, 28
Auction Paddles, 111
Auction Steering Committee, 10
Audio Visual Equipment, 47
Automated Checkout, 36
backup recorder, 34
balance statement, 59
Banners, 111
Beano, 57
bid increments, 26
Bidding Process, 33
Bingo, 57
brainstorming, 15, 18
business cards, 19
Calcutta wagering, 57
Carbonless Forms, 111
catalog, 19
certain video games, 57
Check In, 26
Check Out, 36
Check-In and Check-Out, 48
Check-In and Check-Out Checklist, 89
Check-in Checklist, 48, 90
Check-out Checklist, 48, 91
Choosing a Date, 5
Choosing an Auctioneer, 5
Cleanup, 50
Cleanup Checklist, 94
cMarket.com, 62
Cocktails, 41
cold call” campaign, 18
Commercial advertising, 45
Committee Sign Up Sheet, 68
Committees, 9
community calendar, 45
computer viruses, 45
Computerized Auction Software, 62
contingency plans., 46
Contribution Agreement, 20, 72, 113
Contribution Agreement for Quid Pro Quo Contributions, 73
contribution of $250 or more, 51
corkage fees, 41
Credit card transactions, 61
Credit Cards, 60
Cutoff Date, 24
database corruption, 36
Decoration and Display Committee, 13
Determining the Value of Donated Property, 57
Different Admission Prices, 28
disclosure statement, 55
Donor Calling Script, 23
Door Prizes, 42
dress rehearsal, 46
drink tickets, 41
eBay Charity Auctions, 62
Electronic Auctions, 62
Elements of the Auction Program, 25
Email, 44
email attachments, 45
Examples of Written Acknowledgments, 54
Exception to the Written Dis, 55
Executive Committee, 9
fair market value, 53, 55
Fair Market Value (FMV),, 57
Finance Committee, 14
Finances, 59
Financial Statement, 96
Flyers, 44
Gaming, 57
General Rules for Contributor Deductions, 56
gift certificates, 19
Gifts From Which You Benefit, 56
good faith estimate, 53
good-faith estimate, 55
Goods and Services, 53
Goods or services, 53
How a Fundraising Auction Works, 1
How to Use This Book, 3
HTML (Hyper Text Format Language), 45
initial bid, 26
Instructions for Schedules A & B” in the section
entitled “Gifts to Charity”, 56
Intangible Religious Benefits, 54
invitations, 27
Invitations, 45
Invitations/Reservations/Check in Committee, 11
invoice, 34
IRS “Tax Guide for Churches and Religious Organizations” (Publication
1828), 57
IRS customer service, 56
IRS in publication 3079, 58
IRS Publication “Tax Exempt Status for Your Organization
(Pub 557), 51
IRS Publication 1771, Charitable Contributions—Substantiation
and Disclosure Requirements,, 51
IRS Publication 4220, 51
IRS publications, 56
Late Arrival Donations, 24
lead recorder, 34
Letter of Introduction, 22, 74
licenses, 42
live auction, 1
Live Auction, 31, 32, 49
Live Auction Checklist, 49
Live Auction Committee, 12
Live Auction Rules, 35
lotteries, 57
mail letters of introduction, 19
manual process, 36
marked-up catalog, 34
Master of Ceremonies, 8
Merchandise Pricing, 26
merchant account, 60
minimum bids, 32
Miscellaneous, 62
Miscellaneous Revenue Sources Committee, 13
Night of the Auction Deposit and Security, 61
Non-profit Status, 51
opening bids, 31
Paddles, 33
Paid Stamp, 111
pari-mutuel betting,, 57
Penalty if You Do Not Meet the Written Disclosure Requirement,
55
Personal deductions for charitable contributions, 56
Photography, 8
Picking a Location, 4
Picking a Theme, 5
pickle jars, 57
professional auctioneer, 5
professional bar tenders, 41
professional caterer, 7
Projection System Checklist, 48, 89
Prospective Donor Calling Script, 23
Prospective Donor Calling Script (Not a Previous Donor), 71
Prospective Donor Calling Script (Previous Donor, 70
Publication 526 “Charitable Contributions by Individuals”,
57
Publication 561, “Determining the Value of Donated Property”,
57
Publicity, 44
pull-tabs, 57
punch boards,, 57
quid pro quo contribution, 54, 55
quid pro quo contributions, 55
Quid Pro Quo Donations, 53
Raffle and Door Prize Checklist, 49
Raffles, 42
Recording the Bidding, 33
Refreshment Checklist, 87
Refreshments, 7, 47
Refreshments Checklist, 47
Registration, 27
Reliable written records, 56
repeat back, 34
Room Layout, 32
room setup checklist, 46
Room Setup Checklist, 86
RSVP, 45
Runners, 38
Sample Auction Acquisition Tracking Sheet, 76
Sample Auction Announcement, 81
Sample Auction Flyers, 77
Sample Auction Invoice, 85
Sample Initial Meeting Agenda, 65
Sample Recurring Meeting Agenda, 67
Schedule, 15
Section 1.170A-13(f) of the Income Tax Regulations, 56
Section 1.6115-1 of the Income Tax Regulations, 56
Section 170(f)(8) of the Internal Revenue Code, 56
section 501(c)(3), 51
Setup, 46
silent auction, 1
Silent Auction, 28, 49
Silent Auction Bid Sheets, 30
Silent Auction Bid Slip, 84
Silent Auction Catalog Index, 28
Silent Auction Categories, 28
Silent Auction Checklist, 49, 92
Silent Auction Committee, 12
Silent Auction Ideas, 78
Silent Auction Table Closing, 31
Silent Auction Winner’s Board, 31
Silent Auction Winners, 31
Simple Donations, 52
single payment in excess of $75, 51
Single Stage Check Out Process, 37
single stage checkout process, 36
slide presentation, 31
Soliciting in Person, 19
sound system, 47
Sound System Checklist, 48, 89
SPAM, 44
Special Rules for Churches and Religious Organizaitons, 57
Special Terms and Conditions, 24
Speeches, 8
Splitting up the Lines, 27
Spotters, 33
substantiation and disclosure requirements, 51
Supply Costs, 111
Table Setup, 29
tangible items, 19
tax advisor, 51
Tax Exempt Status, 51
Taxes, 51
Thank You Committee, 14
Thank You letter, 23
Thank You Letter, 75
Thank You Letter to Committee Members, 110
The Auction Catalog, 23
The Auction Program, 25
The Auctioneer’s Assistant, 63
The Big Night, 46
tip boards,, 57
tip jars, 57
token exception, 53
Token Exception, 53
training session, 17
transaction fee, 61
two person control, 61
unsolicited email, 44
volunteer auctioneer, 5
Volunteer Coordination Committee, 13
Volunteers, 36
walk through, 46
What Should Our Goal Be?, 3
What Should We Expect?, 2
Who to Approach for Gifts, 18
Why Hold a Fundraising Auction, 1
Written Acknowledgement Requirement, 52
Written Acknowledgements, 55
written acknowledgment, 51
Written acknowledgment, 56
written disclosure, 51, 55
Written Disclosure, 55, 56
Written Disclosure Requirement, 54
written disclosure statement, 54
Written Disclosures, 55
Yahoo Auctions, 62
“Charitable Contributions by Individuals” (Publications
526), 56
“Gaming Publication For Tax-Exempt Organizations” (Publication
3079), 57
“kick-off” meeting no, 10
“profit and loss” statement, 59
3 x 5 cards, 33
6115 of the Internal Revenue Code, 56
Accounting Procedures, 59
accounting software applications, 59
Acquisition, 17
Acquisition (Procurement) Committee, 10
Acquisition Process, 19
Admission Fee, 41
Advance Checkout, 40
Advertising, 43
Advertising Committee, 11
align your organization’s mission, 5
appointments, 19
Archetype Auction, 62
Assembly Line Checkout, 38
assembly line checkout process, 36
Auction Catalog Committee, 11
Auction Chair, 10
Auction Checkout Committee, 12
Auction Cleanup Checklist, 50
auction database applications, 36
Auction Express 2000, 63
Auction fact Sheet, 22
Auction Fact Sheet, 69
Auction Flyer Checklist, 44
Auction Maestro Pro, 62
Auction Night Crew, 46
Auction Packet Checklist, 28
Auction Packets, 28
Auction Paddles, 111
Auction Steering Committee, 10
Audio Visual Equipment, 47
Automated Checkout, 36
backup recorder, 34
balance statement, 59
Banners, 111
Beano, 57
bid increments, 26
Bidding Process, 33
Bingo, 57
brainstorming, 15, 18
business cards, 19
Calcutta wagering, 57
Carbonless Forms, 111
catalog, 19
certain video games, 57
Check In, 26
Check Out, 36
Check-In and Check-Out, 48
Check-In and Check-Out Checklist, 89
Check-in Checklist, 48, 90
Check-out Checklist, 48, 91
Choosing a Date, 5
Choosing an Auctioneer, 5
Cleanup, 50
Cleanup Checklist, 94
cMarket.com, 62
Cocktails, 41
cold call” campaign, 18
Commercial advertising, 45
Committee Sign Up Sheet, 68
Committees, 9
community calendar, 45
computer viruses, 45
Computerized Auction Software, 62
contingency plans., 46
Contribution Agreement, 20, 72, 113
Contribution Agreement for Quid Pro Quo Contributions, 73
contribution of $250 or more, 51
corkage fees, 41
Credit card transactions, 61
Credit Cards, 60
Cutoff Date, 24
database corruption, 36
Decoration and Display Committee, 13
Determining the Value of Donated Property, 57
Different Admission Prices, 28
disclosure statement, 55
Donor Calling Script, 23
Door Prizes, 42
dress rehearsal, 46
drink tickets, 41
eBay Charity Auctions, 62
Electronic Auctions, 62
Elements of the Auction Program, 25
Email, 44
email attachments, 45
Examples of Written Acknowledgments, 54
Exception to the Written Dis, 55
Executive Committee, 9
fair market value, 53, 55
Fair Market Value (FMV),, 57
Finance Committee, 14
Finances, 59
Financial Statement, 96
Flyers, 44
Gaming, 57
General Rules for Contributor Deductions, 56
gift certificates, 19
Gifts From Which You Benefit, 56
good faith estimate, 53
good-faith estimate, 55
Goods and Services, 53
Goods or services, 53
How a Fundraising Auction Works, 1
How to Use This Book, 3
HTML (Hyper Text Format Language), 45
initial bid, 26
Instructions for Schedules A & B” in the section
entitled “Gifts to Charity”, 56
Intangible Religious Benefits, 54
invitations, 27
Invitations, 45
Invitations/Reservations/Check in Committee, 11
invoice, 34
IRS “Tax Guide for Churches and Religious Organizations” (Publication
1828), 57
IRS customer service, 56
IRS in publication 3079, 58
IRS Publication “Tax Exempt Status for Your Organization
(Pub 557), 51
IRS Publication 1771, Charitable Contributions—Substantiation
and Disclosure Requirements,, 51
IRS Publication 4220, 51
IRS publications, 56
Late Arrival Donations, 24
lead recorder, 34
Letter of Introduction, 22, 74
licenses, 42
live auction, 1
Live Auction, 31, 32, 49
Live Auction Checklist, 49
Live Auction Committee, 12
Live Auction Rules, 35
lotteries, 57
mail letters of introduction, 19
manual process, 36
marked-up catalog, 34
Master of Ceremonies, 8
Merchandise Pricing, 26
merchant account, 60
minimum bids, 32
Miscellaneous, 62
Miscellaneous Revenue Sources Committee, 13
Night of the Auction Deposit and Security, 61
Non-profit Status, 51
opening bids, 31
Paddles, 33
Paid Stamp, 111
pari-mutuel betting,, 57
Penalty if You Do Not Meet the Written Disclosure Requirement,
55
Personal deductions for charitable contributions, 56
Photography, 8
Picking a Location, 4
Picking a Theme, 5
pickle jars, 57
professional auctioneer, 5
professional bar tenders, 41
professional caterer, 7
Projection System Checklist, 48, 89
Prospective Donor Calling Script, 23
Prospective Donor Calling Script (Not a Previous Donor), 71
Prospective Donor Calling Script (Previous Donor, 70
Publication 526 “Charitable Contributions by Individuals”,
57
Publication 561, “Determining the Value of Donated Property”,
57
Publicity, 44
pull-tabs, 57
punch boards,, 57
quid pro quo contribution, 54, 55
quid pro quo contributions, 55
Quid Pro Quo Donations, 53
Raffle and Door Prize Checklist, 49
Raffles, 42
Recording the Bidding, 33
Refreshment Checklist, 87
Refreshments, 7, 47
Refreshments Checklist, 47
Registration, 27
Reliable written records, 56
repeat back, 34
Room Layout, 32
room setup checklist, 46
Room Setup Checklist, 86
RSVP, 45
Runners, 38
Sample Auction Acquisition Tracking Sheet, 76
Sample Auction Announcement, 81
Sample Auction Flyers, 77
Sample Auction Invoice, 85
Sample Initial Meeting Agenda, 65
Sample Recurring Meeting Agenda, 67
Schedule, 15
Section 1.170A-13(f) of the Income Tax Regulations, 56
Section 1.6115-1 of the Income Tax Regulations, 56
Section 170(f)(8) of the Internal Revenue Code, 56
section 501(c)(3), 51
Setup, 46
silent auction, 1
Silent Auction, 28, 49
Silent Auction Bid Sheets, 30
Silent Auction Bid Slip, 84
Silent Auction Catalog Index, 28
Silent Auction Categories, 28
Silent Auction Checklist, 49, 92
Silent Auction Committee, 12
Silent Auction Ideas, 78
Silent Auction Table Closing, 31
Silent Auction Winner’s Board, 31
Silent Auction Winners, 31
Simple Donations, 52
single payment in excess of $75, 51
Single Stage Check Out Process, 37
single stage checkout process, 36
slide presentation, 31
Soliciting in Person, 19
sound system, 47
Sound System Checklist, 48, 89
SPAM, 44
Special Rules for Churches and Religious Organizaitons, 57
Special Terms and Conditions, 24
Speeches, 8
Splitting up the Lines, 27
Spotters, 33
substantiation and disclosure requirements, 51
Supply Costs, 111
Table Setup, 29
tangible items, 19
tax advisor, 51
Tax Exempt Status, 51
Taxes, 51
Thank You Committee, 14
Thank You letter, 23
Thank You Letter, 75
Thank You Letter to Committee Members, 110
The Auction Catalog, 23
The Auction Program, 25
The Auctioneer’s Assistant, 63
The Big Night, 46
tip boards,, 57
tip jars, 57
token exception, 53
Token Exception, 53
training session, 17
transaction fee, 61
two person control, 61
unsolicited email, 44
volunteer auctioneer, 5
Volunteer Coordination Committee, 13
Volunteers, 36
walk through, 46
What Should Our Goal Be?, 3
What Should We Expect?, 2
Who to Approach for Gifts, 18
Why Hold a Fundraising Auction, 1
Written Acknowledgement Requirement, 52
Written Acknowledgements, 55
written acknowledgment, 51
Written acknowledgment, 56
written disclosure, 51, 55
Written Disclosure, 55, 56
Written Disclosure Requirement, 54
written disclosure statement, 54
Written Disclosures, 55
Yahoo Auctions, 62
