Depending on your organization, in-kind donations may be a primary portion of your revenue and mission, or they may play a minor role in the totality of your revenue. Food banks or thrift stores rely heavily on donated food or goods, whereas performing arts organizations or museums may only receive in-kind donations of auction items or wine for fundraising events. Regardless of where your organization lies on this spectrum it is important that you know when and how to value and record in-kind donations.