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Any donation of $2 or more is tax deductible. The ability to claim a tax deduction means that the cost of donating to a fundraiser through the Sports Foundation is substantially reduced (typically by 32% to 45% depending on the donor’s tax rate). For example, if a donor donates $1,000 to your fundraising campaign through the Sports Foundation, they will receive a tax refund of $450 (based on the assumed top income tax rate of 45%), and therefore the actual cost of that donation will be only $550.