{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "organisation": "Willow Community Fund",
  "receiptRule": "deductible_amount = gross_amount - value_of_benefits. No de minimis exception is applied, so even a small benefit reduces the deductible amount.",
  "totals": {
    "receipts": 9,
    "gross": "1800.00",
    "valueOfBenefits": "130.50",
    "deductible": "1669.50",
    "quidProQuoReceipts": 6
  },
  "receipts": [
    {
      "receipt_id": "RCPT-2026-0001",
      "receipt_date": "2026-06-11",
      "pledge_id": "PL-01",
      "donor_id": "DON-01",
      "donor_name": "Fictional supporter 1",
      "campaign_id": "CAMP-1",
      "campaign_name": "Community garden",
      "event_id": "",
      "gross_amount": "100.00",
      "value_of_benefits": "0.00",
      "deductible_amount": "100.00",
      "benefit_description": "none"
    },
    {
      "receipt_id": "RCPT-2026-0002",
      "receipt_date": "2026-06-14",
      "pledge_id": "PL-02",
      "donor_id": "DON-02",
      "donor_name": "Fictional supporter 2",
      "campaign_id": "CAMP-2",
      "campaign_name": "Workshop supplies",
      "event_id": "",
      "gross_amount": "125.00",
      "value_of_benefits": "0.00",
      "deductible_amount": "125.00",
      "benefit_description": "none"
    },
    {
      "receipt_id": "RCPT-2026-0003",
      "receipt_date": "2026-06-17",
      "pledge_id": "PL-03",
      "donor_id": "DON-03",
      "donor_name": "Fictional supporter 3",
      "campaign_id": "CAMP-3",
      "campaign_name": "Library corner",
      "event_id": "",
      "gross_amount": "150.00",
      "value_of_benefits": "0.00",
      "deductible_amount": "150.00",
      "benefit_description": "none"
    },
    {
      "receipt_id": "RCPT-2026-0004",
      "receipt_date": "2026-08-20",
      "pledge_id": "PL-04",
      "donor_id": "DON-04",
      "donor_name": "Fictional supporter 4",
      "campaign_id": "CAMP-1",
      "campaign_name": "Community garden",
      "event_id": "FUND-EVT-1",
      "gross_amount": "175.00",
      "value_of_benefits": "18.00",
      "deductible_amount": "157.00",
      "benefit_description": "Workshop lunch"
    },
    {
      "receipt_id": "RCPT-2026-0005",
      "receipt_date": "2026-08-21",
      "pledge_id": "PL-05",
      "donor_id": "DON-05",
      "donor_name": "Fictional supporter 5",
      "campaign_id": "CAMP-2",
      "campaign_name": "Workshop supplies",
      "event_id": "FUND-EVT-2",
      "gross_amount": "200.00",
      "value_of_benefits": "18.00",
      "deductible_amount": "182.00",
      "benefit_description": "Workshop lunch"
    },
    {
      "receipt_id": "RCPT-2026-0006",
      "receipt_date": "2026-08-22",
      "pledge_id": "PL-06",
      "donor_id": "DON-06",
      "donor_name": "Fictional supporter 6",
      "campaign_id": "CAMP-3",
      "campaign_name": "Library corner",
      "event_id": "FUND-EVT-3",
      "gross_amount": "225.00",
      "value_of_benefits": "18.00",
      "deductible_amount": "207.00",
      "benefit_description": "Workshop lunch"
    },
    {
      "receipt_id": "RCPT-2026-0007",
      "receipt_date": "2026-08-23",
      "pledge_id": "PL-07",
      "donor_id": "DON-07",
      "donor_name": "Fictional supporter 7",
      "campaign_id": "CAMP-1",
      "campaign_name": "Community garden",
      "event_id": "FUND-EVT-4",
      "gross_amount": "250.00",
      "value_of_benefits": "25.50",
      "deductible_amount": "224.50",
      "benefit_description": "Workshop lunch; Garden tote bag"
    },
    {
      "receipt_id": "RCPT-2026-0008",
      "receipt_date": "2026-08-21",
      "pledge_id": "PL-08",
      "donor_id": "DON-08",
      "donor_name": "Fictional supporter 8",
      "campaign_id": "CAMP-2",
      "campaign_name": "Workshop supplies",
      "event_id": "FUND-EVT-2",
      "gross_amount": "275.00",
      "value_of_benefits": "25.50",
      "deductible_amount": "249.50",
      "benefit_description": "Workshop lunch; Garden tote bag"
    },
    {
      "receipt_id": "RCPT-2026-0009",
      "receipt_date": "2026-08-22",
      "pledge_id": "PL-09",
      "donor_id": "DON-01",
      "donor_name": "Fictional supporter 1",
      "campaign_id": "CAMP-3",
      "campaign_name": "Library corner",
      "event_id": "FUND-EVT-3",
      "gross_amount": "300.00",
      "value_of_benefits": "25.50",
      "deductible_amount": "274.50",
      "benefit_description": "Workshop lunch; Garden tote bag"
    }
  ]
}