Summary Refund & Returns Notice

This is a brief overview of how Sri Shirdi Saibaba Mandir of North Carolina (SSMNC) handles donations, services, and goods. Please refer to the full Refund & Returns Policy for complete details.

For questions, contact info@ssmnc.org.

Refund & Returns Policy

Sri Shirdi Saibaba Mandir of North Carolina (SSMNC)
Last Updated: June 9, 2026

This Refund & Returns Policy explains how Sri Shirdi Saibaba Mandir of North Carolina (“SSMNC,” “we,” “our,” or “us”) handles donations, religious services, goods, non‑cash contributions, and transactions. As a 501(c)(3) nonprofit religious organization, all contributions support our spiritual, cultural, and charitable mission.

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1. Donations

• All monetary donations are non‑refundable.
• Donations are voluntary and support temple operations and charitable activities.
• SSMNC does not guarantee any specific outcome or benefit in exchange for a donation.
• For any single donation of $250 or more, SSMNC shall provide a contemporaneous written acknowledgment. Your receipt should serve as this acknowledgment; if you need additional information or believe one is missing, please contact treasurer@ssmnc.org.
• For donations over $75 that include a benefit, SSMNC shall provide a written disclosure statement with a good‑faith estimate of the fair market value (FMV) of the benefit, as required by IRS rules. If you believe you should have received one but did not, please contact treasurer@ssmnc.org.
• Only the portion of a donation above the FMV of any benefit is tax‑deductible.
• Donations made in error (duplicate transactions, incorrect amounts) may be reviewed for correction at SSMNC’s discretion.

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2. Religious Services

Includes Archana, Abhishekam, Homam, special pujas, ceremonies, and other spiritual offerings.

• Payments for religious services are treated as donations.
• These services provide intangible religious benefits, which the IRS does not assign a monetary value.
• Donations for religious services are fully tax‑deductible.
• Religious services are non‑refundable, even if the devotee cannot attend or if the service is performed on their behalf.
• SSMNC does not guarantee any spiritual or material outcome.

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3. Free Goods (Prasadam)

Includes fruits, dry fruits, sweets, meals, and other items distributed as part of temple activities.

• Prasadam is offered as part of religious hospitality and is not a commercial product.
• No refunds, returns, or exchanges are available.
• SSMNC is not liable for allergies, dietary reactions, spoilage, or dissatisfaction.
• Free goods and services are treated as having insubstantial value.

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4. Goods Given in Exchange for Donations

Includes shawls, clothing, gold/silver idols, T‑shirts, festival gifts, event gifts, and items offered during fundraising activities.

These items are considered quid‑pro‑quo benefits when provided in exchange for a donation.

IRS Treatment (2026 thresholds*)

• Generally, the deductible amount is limited to the contribution minus the fair market value (FMV) of the goods and services the donor receives in exchange for the contribution.
• Token Exception   The contribution is fully deductible if the goods and services received in exchange have insubstantial value. Goods and services are considered to be of token value if either:
  • The FMV does not exceed the lesser of: 2% of the donor’s contribution, or $139 (2026)*.
  • All of the below conditions are met (low-cost branded goods and services):
    • The donor’s contribution is at least $69.50 (2026)*, and
    • All goods and services contain SSMNC's name or logo, and
    • The aggregate cost does not exceed $13.90 (2026)*
• For donations over $75 with a benefit, SSMNC shall provide a written disclosure statement with the FMV. If you believe you should have received one but did not, please contact treasurer@ssmnc.org.

* IRS thresholds are adjusted annually.

Temple Policy

• Items given in exchange for donations are not guaranteed.
• No refunds, returns, or exchanges are available.
• SSMNC does not provide warranties for these items.
• SSMNC is not liable for defects, damage, or dissatisfaction.
• Donors may decline the item and still make a donation.

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5. Goods for Sale (Fundraisers)

Includes clothing, prasadam boxes, food items, festival merchandise, and other goods sold at marked prices.

• These items are considered sales, not donations.
• Payments for goods sold at marked prices are not tax‑deductible.
• All sales are final.
• No refunds, returns, or exchanges are available.
• SSMNC does not provide warranties for purchased goods.
• SSMNC is not liable for food allergies, spoilage, defects, or dissatisfaction.
• Prices may include fundraising markups; IRS classification is based on the structure of the transaction, not the markup.

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6. Non‑Cash Donations (Dry Goods, Supplies, Prepared Foods)

Includes rice, lentils, oil, spices, groceries, flowers, and prepared foods donated for temple use.

• Non‑cash contributions are non‑refundable.
• SSMNC cannot assign a value to donated goods (IRS requirement).
• Donors are responsible for determining the fair market value of their contribution.
• SSMNC may issue a non‑cash donation acknowledgment upon request.
• SSMNC may decline items that cannot be safely stored, used, or distributed.

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7. Mistaken Transactions

SSMNC may review and correct:

• Duplicate donations
• Incorrect donation amounts
• Accidental repeat charges
• Technical processing errors

Refunds for mistaken transactions are issued only at SSMNC’s discretion and only when supported by transaction records.

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8. Tax Disclaimer

SSMNC does not provide tax, legal, or financial advice. For guidance on charitable deductions, FMV calculations, or IRS compliance, donors should consult a qualified tax professional, CPA, or tax attorney.

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9. Contact Information

If you have questions about our Refund & Returns Policy, please contact:

Sri Shirdi Saibaba Mandir of North Carolina
1150 SW Maynard Rd
Cary, NC 27513
Email: info@ssmnc.org
Phone: +1 919-386-1085