A donor may wish to make a contribution of services such as catering, instruction, landscaping, floral arrangements, music, etc. The preferred way to handle these types of transactions would be for the donor to actually submit a bill/invoice for the services performed, accept payment, and then make a contribution (either by signing over the check or by issuing one from their personal account). If the donor does not wish to receive the income NOR claim a charitable deduction for Income Tax purposes, he/she may simply submit the bill/invoice to Gift Accounting as documentation to receive recognition credit. If this option is chosen, the donor will not but issued a gift receipt. The ‘value’ of the services will be recorded in GAIL as recognition credit only.