Fundraising · Events
Gala break-even ticket price.
The ticket price that covers costs after sponsorships.
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Gala Break-Even Ticket Price Calculator: how it works
Total cost = fixed costs + cost per guest x guests. Break-even ticket price = (total cost - sponsorship - other revenue) / guests, never below zero. Price for a target net adds the target to the cost. Guests to break even = (fixed costs - offsets) / (ticket price - cost per guest), rounded up.
Worked example. 150 guests at $85.00 each plus $6,000 of fixed costs is $18,750 in total. With $3,000 of sponsorship and $1,000 of other revenue ($4,000), the break-even ticket price is $98.33. A $5,000 target net needs $131.67 a ticket. At a planned $150.00 price the net is $7,750, and 31 guests are enough to break even.
Ticket price and receipts. Under IRS Publication 526, only the part of a ticket above the fair market value of the meal and entertainment can be deductible in the US. Other countries have their own rules, so check your tax authority before issuing receipts.
Frequently asked questions
How do I price a gala ticket?
Total costs minus sponsorship and other revenue, divided by guests. Here ($18,750 - $4,000) / 150 = $98.33 to break even.
How do sponsorships change the ticket price?
They offset costs before tickets are sold. Here they cover 21% of the event cost.
How many guests do we need to break even?
At a $150.00 ticket and $85.00 per guest, 31 guests cover the fixed costs after offsets.
Is the whole ticket price a charitable gift?
Not usually. In the US, IRS Publication 526 says the deductible part of a benefit-event ticket is only the amount above the fair market value of what the guest receives. Check your own tax authority.
Sources
Checked
- Publication 526 (2025), Charitable Contributions (Internal Revenue Service), opened 8 October 2026.
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Not professional advice
Planning arithmetic only. Charitable receipting rules vary by jurisdiction; check your tax authority. Not tax or financial advice.