Your gift is tax-deductible to the extent that it exceeds the Fair Market Value of the benefits received. Tax benefits of the ArtsPass are considered insubstantial and the full amount of the gift is deductible for tax purposes. Participation in donor benefits at the $150+ level has a Fair Market Value of $30. Participation in the Reds ticket donor benefit at greater than $75 has a Fair Market Value of $34. Please allow up to 10 days for processing of ArtsPass benefits.