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EXAMPLE 2 Susie donates 50% of her diamond necklace to Nonprofit A. Final bid price: $1,000.00 Donation percentage: 50% Donation amount: $500.00   Nonprofit's share Donation amount: $500.00 MissionFish Share: $62.50 Nonprofit's net: $437.50 (87.5% of the original donation)   Susie's share Susie's gross: $1,000.00 Donation amount: $500.00 eBay fees: $31.43 (eBay fees may vary) eBay fees credit: $15.72 Susie's net: $484.29 (and a $500 tax deduction)

EXAMPLE 3 Nonprofit A sells a digital camera to raise money for their mission. Final sale price: $100.00 MissionFish Share: $0.00 eBay fees charged: $4.12 (eBay fees may vary) eBay fees credit: $4.12 Nonprofit's net: $100.00 (100.00% of the final sale price)

MissionFish Delivers the Donation

Why the donation comes to MissionFish first

As the third-party overseeing eBay Giving Works, part of our job is to make sure that donations happen safely and reliably. The best way for us to do that is for MissionFish to  receive the donation from the seller and then pass it along to the nonprofit. That way we know that the seller definitely made the donation (to us), and the nonprofit definitely received it (from us).

• More About Us

How we pay nonprofits

We pay nonprofits through Electronic Funds Transfer (EFT). We deliver funds to the bank account that was provided when a nonprofit registered with MissionFish. All of the donations for a given month are delivered to a nonprofit as a single payment.

• Donation Delivery Schedule

Nonprofits, notify your Accounting Department

Please inform your Accounting Department, and anyone who oversees your bank accounts , that your organization has registered with MissionFish and may be receiving monthly EFTs. Your donations will be delivered directly into your account on or about the 25th of each month and will be deposited under the name "MissionFish."

When we pay nonprofits

We deliver donations to participating nonprofits on the 25th of each month

NOTE: Due to eBay’s migration to a fee credit policy instead of a fee donation policy, the final eBay Giving Works fees donation payment was made in November 2006.

We usually process payments by 12:00 pm EST. However, it may take up to 48 hours for a payment to appear in your bank account. When our payout date falls on a weekend or holiday, we will deliver funds on the next business day.

Please read the Donation delivery schedule to learn more about payout dates.

Donation delivery schedule

Several factors influence when a donation will be delivered. These include:

• When the donation was paid to MissionFish
• Whether the seller waived their right to a donation refund

The table below helps to illustrate these dates:

Donation paid in	Seller waived right to a refund?	Original donation delivered by
January	Yes	25th February
	No	25th March
February	Yes	25th March
	No	25th April
March	Yes	25th April
	No	25th May
April	Yes	25th May
	No	25th June
May	Yes	25th June
	No	25th July
June	Yes	25th July
	No	25th August
July	Yes	25th August
	No	25th September
August	Yes	25th September
	No	25th October
September	Yes	25th October
	No	25th November
October	Yes	25th November
	No	25th December
November	Yes	25th December
	No	25th January
December	Yes	25th January
	No	28th February

Why we hold the donation

Original donations: We hold each donation for at least one month after we receive it, because eBay has a 45-day refund policy for sellers (in case their deal with the buyer doesn’t work out). We don't want to deliver money to a nonprofit and then have to ask for it back, so we wait until that refund period expires before delivering donations.

Sellers may choose to waive their right to a refund, and accelerate the delivery of their donation.

Tax Deductions

 

Neither MissionFish nor eBay are tax advisors, and the information in this section should not be construed as tax advice. For information about your specific circumstances you should always consult your accountant or tax advisor.

Deductions for sellers

Donations made by community sellers through eBay Giving Works listings should be tax deductible, so long as they meet IRS guidelines. The seller's deductible donation will be the amount paid to MissionFish (before we take our deduction).  Any fees paid to eBay are usually not tax-deductible.

Getting a tax receipt

MissionFish provides sellers with a tax receipt - proof of a donation - for each donation made from an eBay Giving Works listing.  To get a receipt for a particular transaction, go to My MissionFish at any time after the tax receipt date for a specific donation, and use the My Donations report.

Sellers should print and save each of these receipts to include as necessary in your tax filing for the year.  Sellers can also create a summary of their giving for the year from their My MissionFish account, using the My Donations report.

• More about getting a tax receipt
  

Why the tax receipt is from MissionFish- Points of Light

MissionFish is a service of the Points of Light Foundation, which is a 501(c)(3) nonprofit organization.  To make donation payment processing easy and reliable, the seller's donation comes to MissionFish. This enables us to provide a tax receipt in our own name, and to offer the MissionFish Guarantee as reassurance to everyone throughout the donation process.

The donation charge that appears on the seller's credit card will show "MissionFish - Points of Light."

• More about us
• When and how we deliver donations

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Tax receipt date

Every donation made through MissionFish has an official tax receipt date. This date is important, because it is the official date that your donation was "made." Your tax deduction has to be claimed with the IRS for the year when it was made. This official date appears on the tax receipt that you can generate from your My MissionFish account.

The date on your tax receipt depends on two factors:

• Whether you waived your right to a donation refund, or not
• Whether you pay your donation by PayPal or credit card, or not.

If you waive your right to a donation refund and make your donation by PayPal or a credit card, your tax receipt date is the day you make the donation.  Your tax receipt will be available immediately.

If you reserve your right to a donation refund, or if you make your donation by EFT or check, your tax receipt date is the same as the donation delivery date.

• How we deliver donations

Deductions for buyers

Generally, a buyer can't claim a donation for the money spent on an eBay Giving Works item.  However there is one case where this may be possible, if all of the following conditions are met:

• A nonprofit is selling an item on its own behalf
• The item description clearly states the "fair market value" of the item
• The winning bidder pays more than the fair market value for the item (not including shipping).

Then the buyer can claim any money paid above the stated "fair market value" as a donation to the nonprofit. The buyer does not necessarily have to have any special documentation from the nonprofit to claim this, a print out of the listing clearly stating the fair market value as stated by the nonprofit and the actual final bid amount should suffice. Please speak with your accountant to verify the requirements for making the claim.

Donation Refunds

We hope that all of your eBay Giving Works transactions are successful.  However, we know from experience that sometimes deals on eBay aren't completed as intended. To protect you in such cases, we allow you to request a donation refund (if you have already made your donation) or we may forgive your donation (if you have not yet paid).

How to request a donation refund

To receive a donation refund, you must complete all of the following steps within the established deadlines.  All refunds are governed by our Donation Refund Policy.

1. Start by filing an Unpaid Item Dispute with eBay. You can do this as soon as your listing closes, up until 45 days after the end of your listing. File an Unpaid Item dispute now.
2. Request a donation refund from MissionFish. You must also do this within 45 days after the end of your listing. File a donation refund request now.
3. Complete the steps in eBay's Unpaid Item (UPI) process in order to receive a final value fee credit.  If a final value fee credit is not issued, your donation refund request will be denied. Learn more about eBay's UPI process.
4. Once we verify with eBay that your final value fee credit was granted, we'll approve your donation refund.

Waive your right to a donation refund

Every seller has the chance to declare that you will not need a donation refund when you pay your donation to MissionFish.  To waive your right to a refund, tick the “I will not need a refund from MissionFish” box at the bottom of the Make A Donation page.

By waiving your right to a refund you authorize us to deliver the donation the following month. Otherwise we will hold it in trust - just in case you request a refund.

Remember, once you waive your right to a refund, you cannot get your donation back from MissionFish regardless of circumstance or donation amount.  Waiving a donation refund is a good idea when you're confident that a transaction is final and complete. Keep the option for a refund open if you are unsure about the item or the buyer.

Other Ways To Help

We hope that you'll find organizations on MissionFish that you feel strongly about supporting. If you'd like to do more than buy and sell items on eBay to support their work, we suggest one of the following:

The Points of Light Foundation and Volunteer Center National Network

The Points of Light Foundation & Volunteer Center National Network is a nonprofit, nonpartisan organization dedicated to engaging people more effectively in volunteer service to help solve serious social problems. The organization collaborates and partners with community leaders to better recruit, manage and encourage volunteers to effect real change. To find a volunteer opportunity in your community, visit them at 1-800-VOLUNTEER.org.

Network For Good

Network for Good is a nonprofit portal that offers information and opportunities to donate and volunteer for hundreds of thousands of nonprofits. You can search for your favorite organization and find another way to support their mission.