Look at it another way, if you were the person donating, would you consider it a $100 donation you made on your taxes or $105? What does their receipt say through the portal? $100 or $105? Besides, is it a true donation or an event kind of thing? There are a few layers to the onion for us. Generally, anything they are “charged” that is not the net we receive, I put to fees as well. So you gave me $105 unrestricted funds, but the deposit transaction is $100 as I post the $5 fee to a donation fees account charged to unrestricted. I think I may be shooting an email to my auditor, though. I never thought of considering it an in-kind before. Still feels like it is more appropriately an “overhead’ cost.