The "Net Amount" column in your payment report reflects the donor's intended donation amount. To help your organization raise more money online, FirstGiving prompts donors to increase the amount of their donations to cover the costs of processing their donations.  We try to keep costs as low as possible, and in many cases these costs are even less than the standard ones--you'll see this reflected as an "irregular" percentage in your report. This means that the net donation amount your organization receives is higher.

For accounting purposes, you can treat these rows in your reports in exactly the same way as other donations.  The gross amount is the actual amount donated on FirstGiving, and the net amount reflects the amount your organization receives after FirstGiving's costs of processing.

Bear in mind that your donors will receive a receipt email for the gross amount - the amount their card was charged.  On the fundraising page where they made their donation, the "intended" amount will be shown - so a donor who gives $50 will be listed as having given $50, regardless of whether they chose to cover the fee or not.