The portion of the gift that is considered a charitable contribution is the difference between the gift and the value of any benefits received. The fair market value of benefits for Executive Producer is $2,500, Co-Executive Producer is $1,500, Benefactor Contributor is $150, and Patron Contributor is $30. If you opt to provide meals for frontline hospital workers, the fair market value is $1,000 (Executive Producer and Co-Executive Producer levels). Please note that sponsorships may not be purchased through donor-advised funds. Private foundations should consult their tax advisors to ensure their purchase is consistent with applicable regulations.