Willow Community Fund: Fair market value of donor benefits
Fair market value of donor benefits for Willow Community Fund. The 2 goods and services supporters received in return for a gift, with the fair market value used to reduce the deductible amount on their receipt: Workshop lunch at 18.00 on 6 receipts and Garden tote bag at 7.50 on 3. No de minimis exception is applied: every benefit is deducted, however small.
csv
text/csv
- Document Set
- nonprofit
- Industry
- nonprofit
- Source Kit
- nonprofit-fundraising
- Synthetic
- true
- As Of
- 2026-09-08
- Rows
- 2
Binary csv: no in-browser preview. Download it above to open in a compatible application.
Specifications
- Document Set
- nonprofit
- Industry
- nonprofit
- Source Kit
- nonprofit-fundraising
- Synthetic
- true
- As Of
- 2026-09-08
- Rows
- 2
- Total Benefit Usd
- 130.50
- De Minimis Applied
- false
- Encoding
- UTF-8
Testing contract
Reference control- Scenario
- Recompute the benefit value on every receipt from this schedule.
- Expected result
- Applying the schedule to donation-receipts.csv reproduces the benefit_value column exactly on all 9 receipts and totals 130.50: 6 lunches and 3 tote bags.
What is a .csv file?
CSV (Comma-Separated Values) is a plain-text tabular format where rows are lines and fields are separated by commas, with quoting rules for values that contain delimiters, quotes, or newlines. It has no formal type system and depends on encoding and dialect conventions. It is the most portable format for tabular data exchange.
How to use this file
Use an example CSV to test parsers against quoting and embedded-delimiter edge cases, header handling, encoding detection, and import pipelines into databases or spreadsheets.
How to use this file for testing
“Willow Community Fund: Fair market value of donor benefits” is a deterministic Novus Examples fixture for Data import. Realistic faker-generated datasets with documented schemas for testing import and ETL flows.
Documented properties for this file: 2 rows · UTF-8. Compare results against paired or grouped companions on this page when present (clean↔damaged, searchable↔scanned, or format twins) so scores stay reproducible across runs.
Download the file once, keep the path stable in CI or local scripts, and treat the spec table as the contract: dimensions, seeds, field lists, and roles are intentional. Corrupt or invalid samples are labelled as such, expect parsers to fail loudly rather than silently accept them.
Data fixtures document their exact quirks (delimiters, encodings, null handling, schema, and row counts) in the spec table. Point your parser or importer at the file and assert it handles the documented edge cases; clean and deliberately-messy siblings make before/after diffs straightforward.
Code examples
import pandas as pd
df = pd.read_csv("benefit-value-schedule.csv")
print(df.head())
print(df.dtypes)Related files
- csvWillow Community Fund: Campaign summary against goalCampaign summary against goal for Willow Community Fund. 3 campaigns and a TOTAL row. total_raised is donations received plus grants awarded and deliberately excludes the 1050.00 of pledges still outstanding, which sit in their own column. Against 12500.00 of goals, 6300.00 has been raised, 50.40 percent, ranging from 16.88 percent on Library corner to 88.57 percent on Workshop supplies.
- jsonWillow Community Fund: Donation receipts JSONDonation receipts JSON for Willow Community Fund. The same 9 receipts as donation-receipts.csv with the receipt rule written out. totals.deductible is 1669.50, which is 1800.00 of gifts less 130.50 of benefits.
- csvWillow Community Fund: Donation receipts that treat a quid pro quo gift as fully deductibleDonation receipts that treat a quid pro quo gift as fully deductible for Willow Community Fund. The same 9 receipts, but on the 6 rows with a benefit the deductible_amount was copied from gross_amount while value_of_benefits and benefit_description were left correct. The deductible column totals 1800.00 against the correct 1669.50, overstating the deductible amount by 130.50, which is precisely the value of benefits the same file reports.
- csvWillow Community Fund: Donation receipts with benefit splitDonation receipts with benefit split for Willow Community Fund. 9 receipts for the gifts actually received. 3 are pure gifts where deductible_amount equals gross_amount; 6 were made at a fundraising event and carry a benefit, so their deductible_amount is the gross less the fair market value of what the supporter received. Gross totals 1800.00, benefits 130.50 and deductible 1669.50. Getting this split wrong is the single most common error on a charitable receipt.
- csvWillow Community Fund: Donor summary exportDonor summary export for Willow Community Fund. 8 supporters with their year-to-date position. pledged_total equals received_total plus outstanding_total on every row, and received_total less value_of_benefits equals deductible_total. The columns total 2850.00 pledged, 1800.00 received, 130.50 of benefits and 1669.50 deductible.
- jsonWillow Community Fund: Donor summary export JSONDonor summary export JSON for Willow Community Fund. The same 8 supporters as donor-export.csv, with a privacy note recording that the export deliberately carries no contact or payment data. totals.deductible is 1669.50.
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