How to Maximize a Fund-a-Need (Paddle Raise) at Your Gala in Nampa, Idaho

A practical, event-night playbook for fundraising chairs and nonprofit leaders

The Fund-a-Need (often called a “paddle raise”) is one of the most powerful moments in a gala program because it’s direct, mission-forward giving—no bidding required. When it’s designed with clear impact levels, strong pacing, and clean data capture, it can become the financial engine of the night (and the most memorable part for donors, too). This guide breaks down what works right now at live events, plus how to align your appeal with smart event-night systems so pledges turn into paid gifts.

What a Fund-a-Need really is (and why it outperforms “general support”)

A Fund-a-Need is a live giving segment where the host announces donation levels and attendees commit by raising a paddle (or by giving on their phone/tablet). It’s also commonly referred to as “paddle raise,” “fund-a-cause,” or “mission appeal.” The best versions are specific and visual: donors can picture exactly what their gift does, right now. Platforms and nonprofit event guides consistently describe the same core mechanism—announced levels, public commitments, and fast pledge capture—because simplicity is the feature.

The biggest fundraiser mistake: too many priorities

If your appeal tries to fund “a little of everything,” guests don’t know what they’re saying yes to. Strong Fund-a-Need design is the opposite: one clear mission moment, a crisp reason “why tonight,” and giving levels tied to outcomes (not internal line items). Many event playbooks emphasize that clarity and disciplined program design are what keep momentum high when hands start going up.

Build your giving ladder: levels that feel achievable and inspiring

Think of your giving levels like a staircase. Each step should make sense, sound believable, and connect to a tangible impact. Keep the language donor-centered (“provides 3 months of…” or “opens access to…”), and avoid inside-baseball program jargon.
Giving Level What to say from the stage (example phrasing) Behind-the-scenes requirement
$10,000 “This level underwrites an entire initiative for the year—who will lead with us?” Pre-identified prospects + leadership “modeling” planned
$5,000 “This level funds direct services for multiple families—raise your paddle if you can.” Clean pledge capture workflow (paper runners or digital)
$2,500 “This level removes a barrier—education, access, or safety—right away.” Accurate paddle/table mapping and guest records
$1,000 “If you can do $1,000, your gift becomes a turning point.” Fast entry (mobile giving or trained data entry)
$500 / $250 / $100 “Every gift counts. If tonight is your first time giving—welcome.” Clear instructions on screens + emcee pacing
Tip: Many platforms allow a Fund-a-Need to be captured by physical paddles (recorded by volunteers) and/or mobile giving during the same moment—choose the method that best fits your crowd and staffing.

Quick “Did you know?” event-night facts

Fund-a-Need is often the shortest segment
Well-run appeals can be 10–15 minutes—paced, specific, and high-energy—without dragging the program.
Guests give when they feel the “why”
Recent gala coverage highlights authenticity and real mission connection as a key driver of donor response.
Quid pro quo rules can apply
If donors receive goods/services in exchange for part of their payment, nonprofits may need a written disclosure for quid pro quo contributions over $75.

Step-by-step: how to run a high-impact paddle raise (without chaos)

Many nonprofits lose dollars not because donors won’t give—but because the room gets confused (how to give), the appeal feels vague (why give), or pledges don’t get captured cleanly (what was promised). This sequence fixes those three problems.

1) Script one mission moment (not a committee meeting)

Choose one funding purpose for the appeal and write a tight script: what’s at stake, who is helped, what changes with donor support, and why tonight matters. Avoid stacking multiple priorities—clarity is what keeps the room moving.

2) Plan leadership “modeling” before the first ask

Coordinate a few early commitments (board members, sponsors, major donors) so the room sees generosity right away. This isn’t about pressure—it’s social proof that builds confidence for first-time givers.

3) Decide: paddles, mobile giving, or a hybrid

If your audience loves tradition, paddles can be electric. If your crowd prefers privacy or speed, mobile giving can reduce friction. Many event-night tools allow a hybrid approach: volunteers record raised paddles while guests can also give from their devices during the same giving ladder.

4) Make data capture your “first-class” priority

A pledge is only valuable if it’s connected to the right donor record. Assign roles: who records paddle numbers, who confirms names, who enters gifts, and who troubleshoots. If you’re using event-night software, test the Fund-a-Need setup (levels, default fund designation, payment settings) before doors open.

5) Keep the pace: ask, confirm, celebrate, move up/down

Momentum is your multiplier. Announce the level, give a clear cue (“raise your paddle now”), confirm what you’re seeing (“I see three at $5,000—thank you”), and celebrate quickly. Then proceed to the next level without long pauses.

6) Handle receipts and disclosures correctly

If your event includes tickets, meals, or other benefits, align your acknowledgments with IRS substantiation and quid pro quo disclosure expectations. For quid pro quo contributions over $75, the organization generally must provide a written disclosure statement describing the goods/services and a good-faith estimate of value.

Local angle: making a Nampa-area gala feel personal (and give-worthy)

In the Treasure Valley, many donors support organizations because they can see the impact close to home—schools, youth programs, community health, housing stability, and neighborhood-based services. A high-performing Fund-a-Need in Nampa often benefits from:
A familiar “story geography”: reference local communities you serve (without oversharing) so donors can picture the change.
A community-forward match: a local sponsor or donor challenge gift can ignite participation when announced at the right moment.
A shorter, vibe-first program: recent nonprofit event coverage shows many organizations prioritizing authenticity and attendee experience—less filler, more purpose.

Want a Fund-a-Need plan tailored to your program and your room?

If you’re planning a gala or benefit auction in Nampa (or anywhere in Idaho and beyond), Kevin Troutt helps nonprofits tighten messaging, build a giving ladder that fits your donor base, and align event-night flow with software and staffing—so generosity turns into clean, collectible pledges.
Request a Free Consultation

Prefer details first? Explore Kevin’s fundraising auctions services or learn about Kevin.

FAQ: Fund-a-Need and gala fundraising

Is “paddle raise” different from “Fund-a-Need”?
They’re often used interchangeably. Many organizations use “paddle raise” to describe the live moment (hands up), and “Fund-a-Need” to emphasize that gifts are tied to a specific mission purpose.
How many giving levels should we include?
Most events do well with 5–7 levels, depending on your room and average gift size. You want enough steps for broad participation, but not so many that the pace slows down.
Should we start high or start low?
Many galas start at the top to invite leadership gifts first, then work down the ladder. This approach can build excitement when early commitments are coordinated ahead of time.
What’s the cleanest way to capture pledges on event night?
Use one primary workflow (trained runners with pledge cards, or configured event-night software with mobile giving) and rehearse it. The goal is fewer handoffs, clear roles, and donor records that match every commitment.
Do we need to worry about tax language during a gala?
Yes—especially for ticketed events or any situation where donors receive goods/services. IRS guidance highlights substantiation and quid pro quo disclosure considerations, including a written disclosure requirement for quid pro quo contributions over $75.

Glossary (helpful event-night terms)

Fund-a-Need (FAN)
A live giving segment where donors give to a specific mission purpose at announced levels.
Paddle Raise
A style of Fund-a-Need where donors signal their commitment by raising a paddle (or number).
Giving Ladder
The set of donation levels announced during the appeal, usually moving from high to low.
Quid Pro Quo Contribution
A payment that is partly a charitable contribution and partly in exchange for goods/services; may trigger written disclosure requirements for the organization in certain situations.
Event-Night Software
Tools that help manage check-in, bidder/donor records, mobile giving, pledge capture, and checkout so gifts are collected accurately and quickly.

Nonprofit Gala Auction Run-of-Show: A Practical Blueprint That Raises More (Without Feeling Rushed)

Make the giving moment the centerpiece—then build the night around it.

A gala can feel like a whirlwind: check-in lines, a silent auction crowding the foyer, speeches running long, and a live auction that starts late. But the most profitable fundraising nights aren’t the ones with the most “stuff”—they’re the ones with the cleanest flow and the clearest ask. This guide shares a proven, guest-friendly run-of-show that helps nonprofits plan a higher-performing gala auction (including Fund-a-Need/paddle raise, live auction timing, and mobile bidding readiness), with a local lens for Meridian and the Treasure Valley.

1) The core idea: your run-of-show is a fundraising tool

Many events treat the agenda as a “schedule problem.” High-performing galas treat it as a “momentum problem.” Guests give more when:

• They understand exactly what their gift does (specific impact, specific ask).
• The giving moment happens before attention drops (not after a long dinner + long program).
• Instructions are simple (especially with mobile bidding or hybrid elements).
• Transitions are crisp (no dead time between “now we eat” and “now we donate”).

A benefit auctioneer specialist can help you design these transitions so the room stays engaged and the mission stays central—especially during the Fund-a-Need/paddle raise, where clarity and pacing matter most. (Mobile bidding and hybrid participation can increase participation, but they also increase the need for clear signage, staff readiness, and a tight flow.)

Practical note: If you’re planning a 2026 event, it helps to collaborate early with a nonprofit fundraising auctioneer on timing, lot selection, and a Fund-a-Need structure so your committee isn’t rebuilding a plan from scratch.

2) A simple gala auction blueprint (with timing you can actually use)

Every nonprofit is different, but most successful gala programs follow a similar arc: welcome → engagement → mission → ask → celebration. Here’s a workable run-of-show (customize by venue, crowd size, and program needs):
Sample Run-of-Show (3.0–3.5 hour guest experience)
0:00–0:45 — Doors open, check-in, cocktails, silent auction opens (mobile bidding + displays + bidding help)
0:45–1:00 — Welcome + “how tonight works” (2–4 minutes), mission teaser (60 seconds)
1:00–1:40 — Dinner served (keep formal program minimal while food lands)
1:40–2:05 — Mission moment (story + impact + clear need)
2:05–2:20 — Fund-a-Need / Paddle Raise (specific tiers, specific outcomes)
2:20–2:45 — Live auction (short, curated, energy-forward)
2:45–3:00 — Silent auction closes + checkout instructions + thank-you
3:00+ — Social time / dessert / celebration (optional)
Why this structure works: it places your giving moment after guests are seated and emotionally connected to the mission—but before the room gets tired. It also keeps the live auction tight, which protects the energy you’ve built during Fund-a-Need.

3) Sub-topic: mobile bidding and “hybrid” readiness (without confusion)

Mobile bidding can increase participation because it removes friction—guests can browse, bid, and donate from their phone. The tradeoff is operational: you need clearer instructions and tighter staffing than a paper bid sheet event.

Signage: “How to bid” should be visible at check-in, at the auction area, and on screens.
Help table: one station dedicated to login/registration issues keeps your check-in line moving.
Short item descriptions: strong titles + scannable bullets beat long paragraphs.
Closing plan: announce “silent closes in 10 minutes” and “silent closes in 2 minutes” so guests don’t feel surprised.

If your organization is using event night software solutions, build rehearsal time into your committee schedule so the night-of team isn’t learning features under pressure.

Quick “Did you know?” facts that affect gala results

• Sector-wide donor retention often hovers in the mid-40% range, meaning many nonprofits must replace more than half their donor file each year if retention doesn’t improve. Strong event follow-up is a retention strategy, not just a “nice thank-you.”
• First-time donor retention is significantly lower than overall retention, which is why capturing accurate contact data at gala checkout matters.
• A Fund-a-Need/paddle raise tends to perform best when the story is clear and the ask is specific—guests give faster when they understand what the levels mean.

4) Helpful table: where your revenue usually comes from

Not every gala should emphasize the same components. Use this quick table to decide what to streamline and what to spotlight.
Gala Component Best Use Common Pitfall Fix
Fund-a-Need / Paddle Raise Mission-forward giving moment; highest “heart-to-dollar” potential Vague needs (“support our work”) or too many tiers Pick 4–6 levels tied to specific outcomes and a clear total goal
Live Auction High-energy room moment; great for premium experiences Too many items; energy drops Curate fewer, better lots with clean storytelling
Silent Auction Broad participation; builds early engagement Too many low-interest items; display is hard to browse Bundle by theme, tighten assortment, improve titles and photos in software
Ticket/Sponsorship Underwrites costs; stabilizes budget Benefits outweigh ROI; confusing sponsor deliverables Clarify packages; align benefits with marketing value and mission visibility

5) Breakdown: practical “night-of” decisions that protect revenue

Keep the live auction short and curated.
Your live auction is not the place to sell 15 average items. Aim for fewer lots that are easy to understand and easy to bid on (premium experiences, limited availability, “only at this event” moments).
Write Fund-a-Need levels like a menu, not a budget.
Guests respond to outcomes: “$1,000 provides X for Y people,” not internal line items. If you have a matching gift, announce it clearly and early in the giving moment.
Plan item procurement with ratios (so you don’t overbuy attention).
A common rule of thumb is roughly one silent auction item per 5–8 guests, plus a small set of live items—enough to create choice without creating clutter. Procurement is easier when you build a donation request calendar and assign outreach by sector (restaurants, services, experiences, weekend getaways).
Treat checkout like a final impression.
Fast checkout increases satisfaction—and satisfaction supports retention. If you’re using mobile checkout, assign a “float” volunteer to help with payment hiccups and receipts.

If you want expert eyes on your flow, auction consulting (strategy + committee coaching) can help you avoid the most expensive problems: slow transitions, unclear instructions, and an ask that arrives too late.

Internal resources:

Fundraising Auctions — overview of benefit auction services for nonprofits, schools, and community groups.
About Kevin — background as a second-generation benefit auctioneer and event partner.

6) Local angle: Meridian, Idaho gala planning tips (Treasure Valley realities)

Gala planning in Meridian and the greater Boise area comes with a few practical considerations that impact your run-of-show:

Traffic + arrival patterns: If guests are coming from Boise, Eagle, Kuna, or Nampa after work, build a generous reception window so you don’t start the program with half the room still in line.
Family-heavy supporter base: Many local supporters are juggling sports schedules and school nights. A tighter program (and a clear end time) can improve attendance and reduce early departures.
Local procurement sweet spots: Experiences often outperform “stuff.” Think dining, local getaways, outdoor recreation, and service-based packages that are easy to redeem.
Connectivity planning: If you’re using mobile bidding, confirm venue Wi‑Fi capacity and have a simple backup plan (QR codes + cellular coverage check + onsite tech support).

When your audience includes both long-time Treasure Valley supporters and newer donors, your mission moment should speak to both: what you do, who you serve, and what changes when the room says “yes.”

Plan a gala run-of-show that feels smooth—and raises what your mission needs

If you’re organizing a benefit dinner, school auction, or nonprofit gala in Meridian (or anywhere nationwide), a clear agenda, the right giving moment, and solid event-night systems can change the outcome of your entire year.
Request a Free Consultation

Prefer to start with a simple review? Ask about auction consulting, run-of-show timing, and event-night software readiness.

FAQ: Gala fundraising auction run-of-show

When should we do the Fund-a-Need/paddle raise—before or after the live auction?
Most events perform well when the Fund-a-Need happens after the mission moment and before the live auction. It captures attention while the room is emotionally connected and still fresh, and it sets a strong pace for the remainder of the program.
How many live auction items should we have?
Fewer, higher-quality lots typically outperform a long list. A short live auction protects energy and leaves room for a strong Fund-a-Need. The right number depends on your crowd, your procurement strength, and your program length.
Do we still need a silent auction if we have a strong paddle raise?
Not always. Silent auctions can be great for broad participation and early engagement, but they can also become clutter. If your audience responds strongly to mission-based giving, consider tightening the silent auction and prioritizing quality bundles.
What’s the biggest run-of-show mistake nonprofits make?
Starting the program late and letting speeches expand until the giving moment feels “tacked on.” Your agenda should protect the mission moment and the ask—then everything else fits around it.
How can event night software actually help fundraising (not just logistics)?
When implemented well, it reduces friction (bidding, donating, checkout), improves data accuracy for follow-up, and creates real-time engagement through outbid notifications and clear giving prompts.
Can we hire a benefit auctioneer in Boise for an event outside Idaho?
Yes. Many benefit auctioneers (including Boise-based specialists) travel nationwide for nonprofit galas, school auctions, and community fundraisers. The key is aligning early on run-of-show, procurement strategy, and the giving moment structure.

Glossary (quick, plain-English)

Benefit auctioneer: An auctioneer who specializes in nonprofit fundraising events, combining auction skills with mission storytelling and donor engagement.
Fund-a-Need (Paddle Raise): A structured giving moment where guests pledge at set levels tied to a specific need or impact (often the biggest mission-forward revenue moment of the night).
Mobile bidding: Allowing guests to bid via smartphone instead of paper bid sheets—often paired with outbid notifications and mobile checkout.
Run-of-show: The detailed schedule and cues (who speaks when, what happens next, and how transitions work) that keeps the program on time and maintains momentum.
Procurement: The process of gathering donated auction items and experiences from businesses, supporters, and partners.

Run-of-Show That Raises More: A 2026 Gala Auction Blueprint for Nonprofits in Meridian & the Treasure Valley

Less chaos. More giving. A program plan your guests actually enjoy.

A fundraising gala doesn’t “raise big” because the room is fancy—it raises big because the night is paced well, the mission moment is clear, and every transition removes friction from giving. Whether you’re planning a school auction, a charity dinner, or a community benefit in Meridian, Boise, or anywhere in Idaho, your run-of-show is your fundraising strategy in motion. This blueprint breaks down a modern, guest-friendly flow that supports mobile bidding, clean checkout, and a Fund-a-Need (paddle raise) that feels heartfelt—not awkward.

Why run-of-show matters more than your item list

Many committees spend months gathering auction items, then treat the schedule as an afterthought. The result is predictable: the program runs late, guests drift, checkout bottlenecks form, and your biggest donors don’t get a clean moment to give.

A strong run-of-show does three things:

1) Protects attention. Guests can’t bid, buy, or give if they’re confused about what’s happening next.
2) Reduces friction. Clear instructions, signage, and staff readiness matter even more with mobile bidding and hybrid elements.
3) Makes the mission moment land. A Fund-a-Need works best when the story is simple and the ask is specific.

A practical “2026 gala auction” flow (built for mobile bidding)

If you want your event to feel effortless, script the transitions. Guests don’t need more announcements—they need fewer, clearer instructions delivered at the right moments. A modern flow often looks like this:
Guest-friendly program arc
Doors open + bidding opens (welcome energy)
Make it easy to register, bid, and buy early. If you’re using event night software, this is when it pays off—staff can troubleshoot before the room is full and the program starts.
Dinner + light mission touchpoints (not a full program yet)
Keep formal speaking short while guests eat. Use short table touches (impact cards, a single story prompt, simple instructions on how to bid/donate) instead of multiple stage interruptions.
Mission moment + Fund-a-Need (your best giving window)
Pair a concise story with a clear, specific funding goal. Then invite giving in levels so guests can say “yes” at a comfortable amount.
Live auction (only the right number of lots)
A tight live auction keeps momentum. “More items” rarely equals “more money” if it drags the room.
Checkout + closing (fast, calm, confident)
Make checkout the easiest part of the night—clear signage, clear pickup flow, and staff who know exactly what happens next.
If you want a committee win: build your event schedule early, then align item procurement, sponsorship delivery, AV cues, and volunteer roles to that schedule—rather than trying to “fit” the program in at the end.

Quick comparison: what to emphasize (and what to trim)

Event Element Do More Of This Do Less Of This
Silent auction Fewer, higher-quality packages with clean display + easy mobile bidding instructions Too many “filler” items that dilute bidding energy and slow item checkout
Fund-a-Need Specific goal + giving levels + one clear story Vague “support us” asks with unclear impact
Live auction A small set of “headline” lots with strong storytelling Long live auctions that push the giving moment too late
Checkout Clear pickup lanes, trained volunteers, and software-driven payment flow “Figure it out at the end” plans that create lines and frustration
If your committee is short on time, prioritize a strong Fund-a-Need and a frictionless guest experience. Many organizations report that a simple giving moment can outperform “more stuff to buy,” especially when the room feels inspired and the ask is easy to act on.

Step-by-step: tighten your gala auction in 7 moves

1) Decide your “prime time” giving window first

Build the rest of the night around the moment you want hearts open and paddles up. Protect it from running late.

2) Write one sentence that explains the Fund-a-Need

Example: “Tonight we’re funding X, which provides Y for Z people.” If you can’t say it simply, guests won’t remember it clearly enough to give.

3) Choose fewer live lots—and make them meaningful

Great live lots are easy to picture and easy to desire (experiences, community pride, big-name packages). Avoid items that require a long explanation.

4) Use event night software to remove “where do I click?” stress

If mobile bidding is part of your plan, assume a percentage of guests will need help. Set up a visible help spot and train volunteers on the top five questions.

5) Script the transitions (and rehearse the cues)

Smooth galas feel smooth because someone wrote down what happens next: who speaks, what’s on screen, what music plays, when bidding closes, and how checkout works.

6) Make checkout a “system,” not a table

Think lanes, signage, item claim tickets, and one person calling the shots. Your donors should leave feeling appreciated—not stuck in a line.

7) Plan donor documentation the right way

For many gala transactions, the IRS treats them as quid pro quo contributions (part purchase, part charitable gift). Organizations often provide written disclosures when a donor’s payment exceeds $75 and they receive something of value in return, and donors need proper records for monetary gifts. Work with your finance team so acknowledgments are accurate and timely.

Local angle: planning a fundraiser in Meridian (and the Boise area)

Treasure Valley galas often pull guests from Meridian, Boise, Eagle, Kuna, Nampa, and Caldwell—so convenience matters. A few practical, local-friendly choices can lift participation:

Start on time. With people driving in from across the valley, a predictable schedule builds trust for future years.
Keep instructions visual. Clear signage at registration, bidding displays, and item pickup reduces the “where do I go?” swirl.
Design for first-time guests. Many tables include new donors, parents, or sponsors. A short “how to bid / how to give” moment can unlock participation you’d otherwise miss.
Honor community pride. Experiences tied to Idaho and the Treasure Valley often perform well because they’re easy to get excited about and easy to share with friends.

If your event is in Meridian but your network spans the region, your best strategy is clarity: clear timelines, clear giving, clear pickup, and a mission story that feels real.

For committees that want hands-on guidance, a dedicated benefit auctioneer can help align the pacing, the Fund-a-Need structure, and the software flow—so your team isn’t reinventing the wheel and your guests feel cared for.
Want a run-of-show built around your mission (and your room)?
Kevin Troutt is a second-generation benefit auctioneer based in Boise, Idaho, serving nonprofit events nationwide. If you’re planning a gala or benefit auction in Meridian or the Treasure Valley, you can get a clear plan for pacing, transitions, Fund-a-Need structure, and event night software readiness.

FAQ: Gala fundraising auctions (Meridian / Boise area)

How many live auction items should we run?

Enough to create excitement—without dragging the room. Many events perform best with a small set of “headline” lots that are easy to sell quickly, leaving more time for the Fund-a-Need and a clean closing.

Should we do a silent auction if we already have a Fund-a-Need?

Often, yes—but make it intentional. A curated silent auction can add fun and sponsorship value. Just avoid “too many items” that pull attention away from direct giving. If your time is limited, prioritize the Fund-a-Need because it ties dollars to impact immediately.

What makes mobile bidding succeed?

Clear instructions, visible help, and a team that knows the system. Mobile bidding can increase participation, but it also increases the need for signage, volunteer training, and a simple process from registration to checkout.

How do we keep the program from running late?

Pick your giving window, then work backward. Script transitions (who says what, what’s on screen, when bidding closes) and rehearse cues with AV and key volunteers. “Smooth” is usually planned, not improvised.

Do we need to give donors a tax statement for auction purchases?

Many auction purchases are treated as quid pro quo contributions (part purchase, part gift). If a donor pays more than $75 and receives goods or services, organizations commonly provide a written disclosure showing the fair market value and the deductible portion. Also, donors need proper records for monetary contributions. Coordinate with your finance team so acknowledgments are accurate.

When should we bring in a fundraising auctioneer?

Earlier than most teams expect. The biggest value often comes during planning—shaping the run-of-show, strengthening the Fund-a-Need levels, refining the live lots, and coordinating software flow—so event night feels calm and confident.

Glossary (helpful terms for gala planning)

Benefit Auctioneer: An auctioneer who specializes in nonprofit fundraising events, focusing on mission storytelling, donor experience, and raising charitable dollars (not just selling items).
Fund-a-Need (Paddle Raise): A live giving moment where donors contribute directly to a specific mission goal, often in levels (for example, $5,000, $2,500, $1,000, etc.).
Mobile Bidding: Silent auction bidding done on a phone or tablet, typically through event night software, sometimes paired with QR codes and text prompts.
Run-of-Show: The minute-by-minute schedule for your event, including cues for speakers, AV, bidding close times, meal service, live auction, and checkout.
Quid Pro Quo Contribution: A payment to a nonprofit where the donor receives something of value in return (like a dinner ticket or an auction item). Typically, only the amount over the fair market value may be deductible, and written disclosures may be required depending on the amount.
Fair Market Value (FMV): A reasonable estimate of what an item or benefit would sell for in a typical marketplace—used for donor disclosures and acknowledgments.