Typically, for any gift over $75, charitable organizations must provide a written disclosure including an estimate of the fair market value of the items provided to the donor. However, this disclosure is not required in certain circumstances, such as when the gift is of a certain minimum amount and the items provided are “token items”, which are defined as low-cost items bearing the logo, colors or other identification of the organization. The amount that is considered “low-cost” is adjusted each year for inflation. For 2013, items with a cost of $10.20 or less are consider low-cost token items. The minimum amount of the gift must be $51 or more. Another exception to the disclosure rule is when an “insubstantial benefit” is provided to the donor, provided the benefit does not exceed 2% of the amount of the gift or a maximum of $102. For example, if the donor makes a contribution of $5,000, the charity could provide a benefit with a value up to $100 (2% of $5,000) without any disclosure requirement. See IRS Publication 1771 and Rev. Proc. 2012-41; 2012-45 IRB 1 for more information.