What if the donor gave a donation through CC and receives miles for the payment. Is that considered they got something in exchange or is it only if the non-profit gave them something in exchange?
If you get some miles on a credit card for airlines (for example), you do not need to address this on your tax return.
IRS looked at taxing these miles when employees got them some years ago, however it became an accounting nightmare, as some were personal, some were business, and then it is difficult to determine the value and many miles expire, never used.
So just disregard the fact that you may have earned some miles, when making a payment via a credit card.
It's only if the nonprofit gave them something in exchange.
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