In addition to the provisions contained in Section
112.3148(7),
F.S., a donee shall use the following rules to determine the value of a gift
received from a donor:
(1) "Actual
cost to the donor" as stated in Section
112.3148(7)(a),
F.S., means the price paid by the donor which enabled the donor to provide the
gift to the donee, excluding taxes and gratuities. Where the donor engages in
the business of selling the item or service, other than personal services, that
is provided as a gift, the donor's "actual cost" includes the total costs
associated with providing the items or services divided by the number of units
of goods or services produced.
(2)
"Personal services" as stated in Section
112.3148(7)(a),
F.S., means individual labor or effort performed by one person for the benefit
of another.
(3) "Compensation
provided by the donee" as stated in Section
112.3148(7)(b),
F.S., means payment provided by the donee to the donor within 90 days after
receipt of the gift. Where the gift received by a donee is a trip and includes
payment or provision of the donee's transportation, lodging, recreational, or
entertainment expenses by the donor, the value of the gift is equal to the
total value of the various aspects of the trip paid or provided by the donor,
and any consideration paid by the donee for the trip should be subtracted from
the total value of the trip. Example: Lobbyist X provides reporting individual
Y with a trip to New York to see a play. X pays $300 for Y's round-trip
airfare, $50 for Y's ground transportation, $150 for Y's hotel room, and $100
for Y's ticket to the play. In order to accept the trip from X, Y must pay X at
least $500, so that the value of the gift from X does not exceed
$100.
(4) "Comparable commercial
conveyance" as stated in Section
112.3148(7)(d),
F.S., means a similar mode and class of transportation which is available
commercially in the community. Where the donor provides transportation for more
than one person in a single conveyance at the same time, each person's
transportation is valued as if such transportation had been provided in a
comparable commercial conveyance. Where the gift is transportation in a private
airplane, the transportation shall be given the same value as an unrestricted
coach fare.
(5) A ticket, entrance
fee, or admission fee, such as a golf greens fee, which admits the donee to an
event, function, or activity, is valued on the face value of the ticket or fee,
or on a daily or per event basis, whichever is greater.
(a) An "event" includes a series of related
functions happening on consecutive days. If a series of tickets are given at
the same time, such as a football season ticket, the value of the gift is the
face value of all the tickets combined.
(b) If a fee, fee waiver, or other expense
such as a booster contribution, is a condition precedent to buying a ticket or
multiple tickets, the value of the ticket includes the amount of that fee, fee
waiver, or other expense prorated among the maximum number of tickets that
could be purchased. The provisions of this subsection may be illustrated by the
following example:
EXAMPLE: Where the State University Athletic Association
requires a $500 contribution to its Booster Organization to purchase one set of
season tickets in a particular area in the stadium, and where each set of
tickets cost $100 for five home games, each ticket would be valued at
$120.
(c) Where a ticket to
an event involves seating in a skybox, the actual annual cost of leasing the
skybox is included in the value of the ticket to the event. The annual cost of
the lease shall be divided by the number of persons which can be seated in the
skybox, and further divided by either:
1. The
number of events held annually at the stadium, if known; or
2. The number of events held during the
preceding year. The provisions of this subsection may be illustrated by the
following example:
Example: Where the cost of leasing a skybox at a football
stadium is $10, 000 annually, where the skybox can seat 10 persons, where the
stadium hosts five football games each year, and where a ticket to an event in
the stadium costs $20, the value of a ticket for seating in the skybox for the
event is $10, 000 divided by 10 seats, divided by 5 games, plus $20 per ticket,
or $220 per person.
(d) The value of a ticket to a charitable
event where a portion of the proceeds go to charity is the value expressed on
the face of the ticket.
(e) A
ticket where no value is expressed on the face of the ticket should be valued
on a daily or per event basis, whichever is greater, i.e., the cost of
admission to persons with similar tickets, regardless of the cost to the
donor.
(6) "Per
occurrence" as stated in Section
112.3148(7)(i),
F.S., means each separate occasion in which a donor gives a gift to a donee.
The provisions of this subsection may be illustrated by the following example:
Example: If X Airport Authority gives Reporting Individual B
("B") a parking pass enabling B to park at the airport free of charge, each
occasion B uses the pass she has received a gift. If she parks there for one
day, she has received one gift; if she parks there for three consecutive days
each month for twelve months, she has received twelve separate
gifts.
(7) Where the donor
is required to pay additional expenses as a condition precedent to being
eligible to purchase or provide the gift, and where the expenses are for the
primary benefit of the donor, or where the expenses are of a charitable nature,
such expenses will not be included in determining the value of a gift provided
to a donee. The provisions of this subsection may be illustrated by the
following example:
Example: Lobbyist G ("G"), who lobbies the agency of
Reporting Individual Q ("Q"), is a member at a country club and is required to
pay an annual membership fee of $1, 000 to the country club. Where G takes Q to
play a round of golf at the country club, the cost of G's annual membership is
a condition precedent to G being a member of the country club and is primarily
for G's benefit. Thus, the $1, 000 annual membership fee is not included in the
cost of the round of golf G provided to Q.
(8) Food and beverages consumed at a single
sitting or meal are a single gift and are valued together.
(9) The value of a gift of an admission
ticket shall not include that portion of the cost which represents a charitable
contribution, if the gift is provided by the charitable organization benefiting
from the contribution.
(10) The
value of a gift provided to several individuals may be attributed on a pro rata
basis among all of the individuals. If the gift is food, beverage,
entertainment, or similar items, provided at a function for more than 10
people, the value of the gift to each individual shall be the total value of
the items provided divided by the number of persons invited to the function,
unless the items are purchased on a per person basis, in which case the value
of the gift to each person is the per person cost.
