Advantage – An advantage is generally the total value of all property, services, compensation, or other benefits that a person is entitled to receive in relation to a donation. The advantage may be conditional or receivable in the future, either by the donor or a person or partnership not dealing at arm’s length with the donor.  For donations made after February 18, 2003, an advantage also includes any limited-recourse debt relating to the donation at the time it was made.