This publication is a guide to recent tax law changes affecting requirements about acknowledging gifts to education institutions and about quid pro quo disclosure. The Omnibus Budget Reconciliation Act of 1993 states that donors may not deduct cash or noncash contributions of $250 or more to a private school or other charitable organization unless they obtain written acknowledgement from the donee organization. In addition, with any quid pro quo contribution of more than $75, the school must provide specific information to the donor whether or not the donor requests it. These changes affect private schools and colleges and their annual funds, capital campaigns, auctions, special events, and donor recognition programs. The guide answers questions concerning annual giving/capital campaigns, special events, and auctions. Specific topics covered include: under what circumstances to acknowledge a gift, how to acknowledge a gift, when to acknowledge a gift, quid pro quo disclosure requirements, and valuing auction gifts and purchases. The appendixes contain relevant sections from the tax statute, Internal Revenue Service publication 1771 concerning charitable contributions, regulations concerning substantiation requirements, and sample formats for gift acknowledgement. (JB)