Heart of Maine United Way is a federally registered 501(c)3 not-for-profit corporation. As such, donations to the United Way are tax-deductible to the extent allowed by an individual’s or corporation’s circumstances. Donors who contribute $100 or more by check to United Way will receive an acknowledgment from United Way. A copy of the cancelled check and the acknowledgement together act as evidence of a donation for purpose of a tax return. Those contributing through payroll deduction in their workplace should keep a copy of their signed pledge card and maintain their last pay stub of the tax year or Form W-2 from their employer that summarizes the amount withheld for the United Way during their tax year. In the event that goods or services of more than a nominal value are received in exchange for a gift (such as buying an auction item), only the donation in excess of the value of the good or service is considered to be tax deductible. Donors are encouraged to consult their own tax professionals to determine the extent to which their donations are tax-deductible in their own circumstances.