*For information on how this donation will impact your income tax return, please consult your tax advisor. The University of Rochester will issue a formal tax receipt for any gift that meets IRS guidelines for tax deductibility. Your tax receipt will not display a dollar amount or value but only a description of the item(s) donated. It is the donor’s responsibility to substantiate the value of non-cash gifts to the IRS. We can only issue tax receipts for tangible items such as food, art, books, coins, jewelry, and bottles of wine. We cannot issue tax receipts for intangible items such as services, labor, entertainment, accommodations, partial Interest, or use of facilities. The value cited above should not be “priceless” and values of $5,000 or greater may require a third-party appraisal.