{"id":1594,"date":"2026-03-02T06:00:32","date_gmt":"2026-03-02T06:00:32","guid":{"rendered":"https:\/\/dornsife.usc.edu\/hyperbaric\/?page_id=1594"},"modified":"2026-03-03T23:59:34","modified_gmt":"2026-03-03T23:59:34","slug":"chamber-day-tax-information","status":"publish","type":"page","link":"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-tax-information\/","title":{"rendered":"Chamber Day 2026 &#8211; Tax Information"},"content":{"rendered":"\n\n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--rich-text \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--rich-text\"\n    \n      >\n\n    \n      \n<div class=\"f--field f--wysiwyg\">\n\n    \n  <p>For the various Chamber Day events, you can claim a donation on your taxes in the amount over the Fair Market Value of the items\/services you receive.<\/p>\n<p>Those of you who made your donations on-line will find that these adjustments have been made to the donation receipt you received from the Development office:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 168px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Event<\/td>\n<td style=\"height: 24px; width: 200px;\">Event\/Item Amount<\/td>\n<td style=\"height: 24px; width: 200px;\">Fair Market Value<\/td>\n<td style=\"height: 24px; width: 200px;\">Donation Amount<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Challenge<\/td>\n<td style=\"height: 24px; width: 200px;\">Any Amount<\/td>\n<td style=\"height: 24px; width: 200px;\">n\/a<\/td>\n<td style=\"height: 24px; width: 200px;\">Full Amount<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Day Boat Spot<\/td>\n<td style=\"height: 24px; width: 200px;\">$175<\/td>\n<td style=\"height: 24px; width: 200px;\">&gt;$175 (Trip + T-shirt)<\/td>\n<td style=\"height: 24px; width: 200px;\">$0<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Eve Dinner<\/td>\n<td style=\"height: 24px; width: 200px;\">$175<\/td>\n<td style=\"height: 24px; width: 200px;\">$100 (Dinner + Venue)<\/td>\n<td style=\"height: 24px; width: 200px;\">$75<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Eve V.G.D.<\/td>\n<td style=\"height: 24px; width: 200px;\">$50<\/td>\n<td style=\"height: 24px; width: 200px;\">$15<\/td>\n<td style=\"height: 24px; width: 200px;\">$35<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Day\/Eve Short Sleeve Shirt<\/td>\n<td style=\"height: 24px; width: 200px;\">$30<\/td>\n<td style=\"height: 24px; width: 200px;\">$20<\/td>\n<td style=\"height: 24px; width: 200px;\">$10<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 36.0672%; height: 24px;\">Chamber Eve Long Sleeve Shirt<\/td>\n<td style=\"height: 24px; width: 200px;\">$40<\/td>\n<td style=\"height: 24px; width: 200px;\">$30<\/td>\n<td style=\"height: 24px; width: 200px;\">$10<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td>Flying Dutchman &amp;<br \/>\nVirtual Chamber Eve<\/td>\n<td style=\"height: 24px; width: 200px;\">$95<\/td>\n<td style=\"height: 24px; width: 200px;\">*See Exemption Below<\/td>\n<td style=\"height: 24px; width: 200px;\">$95<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>* These meet the requirements for a Token Exceptions, where you do not have to subtract the value if the item is considered a &#8220;token&#8221; or of &#8220;insubstantial value&#8221;. For 2026, an item is typically considered a token if the payment is at least $69.50 and the item bears the charity&#8217;s logo and costs the charity less than $13.90 [IRS <span data-olk-copy-source=\"MessageBody\">Rev. Proc. 2025-32<\/span> pg.24.]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1924 size-large aligncenter\" src=\"https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-791x1024.jpg\" alt=\"\" width=\"791\" height=\"1024\" srcset=\"https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-791x1024.jpg 791w, https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-232x300.jpg 232w, https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-768x994.jpg 768w, https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-1187x1536.jpg 1187w, https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-1582x2048.jpg 1582w, https:\/\/dornsife.usc.edu\/hyperbaric\/wp-content\/uploads\/sites\/49\/2026\/02\/CD2026-Poster-03-scaled.jpg 1978w\" sizes=\"(max-width: 791px) 100vw, 791px\" \/><\/p>\n\n\n\n<\/div>\n\n\n  <\/div><\/div>\n\n\n\n        \n          \n          \n          \n          \n          \n          \n          \n          \n  \n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--editorial-cards \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--editorial-cards\"\n    \n      >\n\n    \n      <div class=\"header-container\">\n\n                  \n<div class=\"f--field f--section-title\">\n\n    \n  <h2>\n          Links to Other Chamber Day 2026 Pages\n      <\/h2>\n\n\n<\/div>\n                <\/div>\n  \n      <div class=\"cards-container\">\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><strong><span style=\"font-size: x-large;\"><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day\/\">CHAMBER DAY<\/a><\/span><\/strong><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-eve\/\"><strong><span style=\"font-size: x-large;\">CHAMBER EVENING<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-challenge\/\"><strong><span style=\"font-size: x-large;\">CHAMBER CHALLENGE<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/flying-dutchman\/\"><strong><span style=\"font-size: x-large;\">FLYING DUTCHMAN<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-2024-raffle-donors-prizes\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: x-large;\">RAFFLE PRIZES<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/donate-raffle-prizes\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: x-large;\">DONATING RAFFLE PRIZES<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-sponsors\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: x-large;\">SPONSORS<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-contact\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: x-large;\">CONTACT US<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n      \n        <div class=\"card\">\n\n          \n          <div class=\"text-container\">\n            \n            \n                              \n<div class=\"f--field f--description\">\n\n    \n  <p><center><a href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-2024-tax-information\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: x-large;\">CHAMBER DAY TAX INFORMATION<\/span><\/strong><\/a><\/center><\/p>\n\n\n\n<\/div>\n                      <\/div>\n\n\n        <\/div>\n          <\/div>\n  \n\n  <\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":73,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1594","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chamber Day 2026 - Tax Information - USC Catalina Hyperbaric Chamber<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dornsife.usc.edu\/hyperbaric\/chamber-day-tax-information\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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