What is a Matching Gift? A Legal Overview of Employer Contributions

Definition & meaning

A matching gift is a type of charitable contribution where an employer agrees to match the donations made by their employees to eligible nonprofit organizations. This means that if an employee donates a certain amount, the employer will contribute an equal amount, or sometimes even more, effectively doubling or tripling the total donation. Matching gifts are a popular way for companies to encourage charitable giving among their employees and to support community initiatives.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: An employee donates $100 to a local charity. Their employer has a matching gift program that matches contributions dollar-for-dollar. The employer then donates an additional $100 to the charity, resulting in a total contribution of $200.

Example 2: An employee gives $50 to a nonprofit organization. The employer's policy allows for a 2:1 match. The employer contributes $100, bringing the total donation to $150. (hypothetical example)

State-by-state differences

State Matching Gift Variations
California Many tech companies offer generous matching gift programs.
Texas Employers may have stricter eligibility criteria for matching gifts.
New York Higher limits on matching contributions are common.

This is not a complete list. State laws vary, and users should consult local rules for specific guidance.

Comparison with related terms

Term Definition
Charitable Donation A voluntary transfer of money or goods to a nonprofit organization without expectation of a return.
Corporate Philanthropy Corporate initiatives to support charitable causes, which may include matching gifts.
Tax Deduction A reduction in taxable income for donations made to qualified charitable organizations.

What to do if this term applies to you

If you are an employee considering making a donation, check if your employer has a matching gift program. Follow these steps:

  • Review your employer's matching gift policy for eligibility criteria and limits.
  • Make your donation to an eligible nonprofit organization.
  • Submit the required documentation or forms to your employer to request the matching gift.
  • If you need assistance, consider using US Legal Forms to access templates for the necessary forms.

If your situation is complex, it may be beneficial to consult a legal professional.

Quick facts

  • Typical matching ratio: 1:1 or 2:1
  • Common donation limits: $100 to $10,000 annually
  • Eligible organizations must be IRS-approved nonprofits
  • Documentation is usually required for matching requests

Key takeaways

FAQs

A matching gift is a donation made by an employer that matches an employee's charitable contribution.