Annual Giving Statements for 2025 will be distributed by January 31, 2026.

• Mailed statements will be postmarked by January 31.
• Email statements will be sent by January 20.

Statements are delivered according to each donor’s preferred receipt method on file. If you wish to change your Receipt Preferences for the future, please email giving@elifenetwork.com.

Auction item purchases are acknowledged individually at the time of purchase with an Auction Purchase Receipt, and only the portion of the amount paid above the item’s fair market value may be eligible for tax-deductibility. An auction purchase is reflected on the Auction Purchase Receipt and not on the Annual Giving Statement. If you need a copy of your auction purchase receipt, please contact Grace Cooper at gcooper@elifenetwork.com.

Donations of goods (also called in-kind donations) — including items donated for a fundraising auction or items given to our Thrift Store — are gratefully received and are acknowledged at the time the donation is received with a Receipt of Acknowledgement. Under IRS guidelines, charities cannot assign or report a dollar value for donated goods. Donors may determine the value of donated goods for their tax purposes using their own records and should consult a tax advisor if they have questions.

Because Life Network does not determine or report on the value of in-kind donations, these gifts are not monetized and therefore not included in the Annual Giving Statement, which reflects monetary charitable contributions only.

Qualified Charitable Distributions (QCDs) made directly from an IRA are acknowledged individually with a QCD Receipt of Acknowledgment at the time the gift is received and are not included in the Annual Giving Statement.

QCDs are documented by your IRA custodian or financial institution, and you should refer to the statements they provide as a summary for your own records.

If you need a copy of your individual QCD Receipt of Acknowledgment from Life Network, we will gladly reissue it upon request.

For more general information on QCDs from the IRS, you may find this IRS publication helpful: IRS Publication 526 — Charitable Contributions (see section titled Qualified Charitable Distributions).

Passthrough donations — such as gifts made through donor-advised funds or other charitable intermediaries — are receipted by the passthrough organization, not by Life Network. Because Life Network is not the entity issuing the tax receipt for those gifts, passthrough donations are not included in our Annual Giving Statements. Please refer to the statement provided by the passthrough organization for tax-reporting purposes.