There is a fair-market value (FMV) associated with some donations that may affect their total tax deductibility. Review the information below for FMVs related to your donation to Phoenix Art Museum. Phoenix Art Museum is a non-profit 501(c)(3) organization. Our Tax ID is #86-00726.
Membership
| Level | Cost | FMV* | Tax deductibility |
| Arts Advocate | $55 | $- | $55 |
| Individual Plus | $89 | $- | $89 |
| Family | $99 | $- | $99 |
| Contributor | $150 | $36 | $114 |
| Supporter | $250 | $72 | $178 |
| Sponsor | $500 | $108 | $392 |
| Fellow | $1000 | $144 | $856 |
| School | $90 | $- | $90 |
| School 2 yr | $162 | $- | $162 |
| Arts Advocate 2 yr | $99 | $- | $99 |
| Individual Plus 2yr | $160 | $- | $160 |
| Family 2yr | $178 | $- | $178 |
| Contributor 2yr | $270 | $72 | $198 |
| Supporter 2yr | $450 | $144 | $306 |
| Sponsor 2yr | $900 | $216 | $684 |
| Fellow 2yr | $1,800 | $288 | $1,512 |
Circles of Support
| Level | Cost | FMV* | Tax deductibility |
| Patron’s Circle | $1,500 | $270 | $1,230 |
| Benefactor’s Circle | $2,500 | $320 | $2,180 |
| Curator’s Circle | $5,000 | $370 | $4,630 |
| Trustee’s Circle | $10,000 | $410 | $9,590 |
| Director’s Circle | $25,000 | N/A | $23,000 |
The pARTy in the Garden
| Tickets | Cost | FMV* | Tax Deductibility |
| Individual | $1,250 | $200 | $1,050 |
| Lapis Table | $12,500 | $200 | $10,500 |
| Azure Table | $25,000 | $200 | $23,000 |
| Sapphire Table | $50,000 | $200 | $48,000 |
afterpARTy
| Tickets | Cost | FMV* | Tax Deductibility |
| Individual | $165 | $25 | |
| For 2 | $300 | $25 |
Arizona Costume Institute
| Level | Cost | FMV* | Tax Deductibility |
| ACI Nouveau | $40 | $- | $40 |
| ACI Classic | $100 | $- | $100 |
| ACI Style Icon | $250 | $20 | $230 |
| ACI Avant-Garde | $550 | $20 | $530 |
| ACI Haute | |||
| Couture | $1,500 | $20 | $1,480 |
ACI Holiday Luncheon
| Tickets | Cost | FMV* | Tax Deductibility |
| General | $350 | $75 | $275 |
| Fashionista | $500 | $75 | $425 |
| Designer | $1,000 | $75 | $925 |
| Fashionista Table | $5,000 | $750 | $4,925 |
| En Vogue Table | $7,500 | $775 | $7,415 |
| Designer Table | $10,000 | $775 | $9,925 |
| Couture Table | $15,000 | $775 | $14,915 |
| Underwriting Ticket | $- | $75 | $75 |
| Underwriting Table of 10 | $- | $750 | $75 |
| Guest Seat | $- | $75 | $75 |
| VIP Table | $25,000 | $775 | $24,915 |
| Sponsor Ticket | $- | $- | $- |
| VIP Ticket | $1,500 | $100 | $1,415 |
| Haute Couture Table | $20,000 | $775 | $19,925 |
Gift-in Kind
In-kind gifts are fully tax deductible.
ACI Holiday Luncheon FMV Math (AG)
| Table Levels | FMV Math |
| $25,000 VIP Level | • $75 Dinner x 10 = $750 • 1 Ticket to private VIP event ($15 wine, $10 food) = $25 |
| $20,000 Haute Couture Level | • $75 Dinner x 10 = $750 • 1 Ticket to private VIP event ($15 wine, $10 food) = $25 |
| $10,000 Designer Level | • $75 Dinner x 10 = $750 • 1 Ticket to private VIP event ($15 wine, $10 food) = $25 |
| $7,500 En Vogue Level | • $75 Dinner x 10 = $750 • 1 Ticket to private VIP event ($15 wine, $10 food) = $25 |
| $5,000 Fashionista Level | • $75 Dinner x 10 = $750 |