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§ 3.1 MEANING OF GIFTThese guidelines also offered a variation of these facts, which are the sameas in the first instance, except that the tickets are made available to membersbefore sale to the general public and that seating in the stadium “reasonablycomparable” to that available to the donor as a result of the membership wouldhave been “readily available” to the donor even if the payment had not beenmade. On these facts, the IRS found the benefit “not substantial,” so that theentire $300 was a deductible charitable gift. In another variation, the facts are thesame as in the first instance, except that the games are not regularly sold out andseating reasonably comparable to that available to the “donor” as a result ofmembership would not have been readily available to the “donor” if the paymenthad not been made. Also, the university reasonably estimated that the fairmarket value of the right to purchase a season ticket in the designated area of thestadium was $“X” and it advised prospective members that the differencebetween $300 and $X was a deductible gift. In making that estimate, the universityconsidered the level of demand for tickets, the general availability of seats,the relative desirability of seats based on their types, locations, and views, and“other relevant factors.” 91 Under these circumstances, again, the right to purchasethe ticket was a “substantial benefit,” 92 and, again, the IRS’s position wasthat a presumption arose that the $300 reflected the value of the benefit received.Because of the university’s estimate that the fair market value of the benefit was$X, however, the IRS regarded the amount equal to the difference between $300and $X as a deductible charitable gift.One other illustration of this point is the matter of amounts paid to charitableorganizations for chances to participate in raffles, lotteries, or similar drawingsor to participate in puzzle or other contests for valuable prizes. These arenot gifts; the general rule is that the purchase price of a raffle ticket and the likeis equal to the value of the chance to win the prize. Therefore, there is no charitablecontribution deduction for the payment. (In some instances, however, anamount paid to a charity in excess of a benefit received can be a charitable gift. 93 )Nonetheless, when an activity such as this is operated as a charitable fundraisingeffort, such as a sweepstakes program; when a purchase by the participantsis not involved; and when it is clearly stated in the promotional materials that apayment is not required to enter the promotion, the payments to the charitableorganization are deductible as charitable contributions. 94Other instances in which a payment to a charitable organization wasregarded as other than a gift include:• Transfer of securities to a church in trust to provide for perpetual care ofthe transferor’s plot in the church’s cemetery 95• Payments to a church for the rental of a hall for the payors’ child’s wedding 9691 Id. at 88.92 Id. at 89.93 See, e.g., Rev. Rul. 67-246, 1967-2 C.B. 104. See § 23.1(a).94 See, e.g., Priv. Ltr. Rul. 200012061.95 Wood Estate v. Commissioner, 39 T.C. 1 (1962).96 Ryan v. Commissioner, 28 T.C.M. (CCH) 1120 (1969). 71