We had a fund raiser where attendees could make a contribution if they wanted and we provided a dinner where all food and drink was donated. Do we have to report valued of dinner and does contributor have to deduct from their contribution.

First are you are 501 C 3 legal charity to even take and accept donations ?

If it was completely free, ( someone could come and eat and not pay at all if they wanted) then the donation was completely a donation.

If a donation was required, then in fact, only the value of the donation over the value of meal is a true donation.

If you are not a tax exempt charity, they are not donations but merely money given. Since they would not be tax deductable to the people giving, and would have to be declared as income to you

Fr. Chuck Thank you.