Readers of Nolo's books on nonprofit fundraising and management are aware that nonprofits need to send a written disclosure statement to anyone who donates $75 or more, ordinarily stating the value of any thank-you gifts sent to the donor in return. The donor will need to subtract this amount from the amount of the gift for purposes of claiming a charitable tax deduction.
You likely also know that there is no legal need to tell the donor to subtract out the value of return gifts to them that were merely "token" items like a tote bag, coffee cup, or stickers, as long as these items bear your organization's name or logo. Nor does the donor have to subtract from the gift's value the cost of any item that your nonprofit sent in return if it was low-cost in comparison to the overall donation.
The exact dollar amounts of what constitutes "token" or "low-cost," however, change year by year. According to the IRS's 2015 inflation adjustments regarding quid pro quo contributions, to qualify as token goods or services, they must have cost your organization no more than $10.50, and the contribution received must have been at least $52.50. (And again, the items must have your organization's name or logo on them.)
Regarding the exception for low-cost items, low cost items must now either have a fair market value of $105 or less, or be worth 2% or less of the donor's payment, whichever is less.
The above token and low-cost limits apply to calendar year 2015; these are regularly adjusted.