Eligible amount of a donation or gift
The value of the donation or gift, minus the value of any property, service, compensation or other advantage that you or a person related to you received (or is entitled to receive) in gratitude for the donation or gift.
Note
The eligible amount of a donation or gift is generally shown on the receipt issued by the donee, that is, the organization to which the donation was made. Keep the receipt in case we ask for it.