A matching gift is when one or more constituents make a gift to your organization, and another constituent, often the original constituent's employer, matches all or part of their gift by making their own contribution. For example, Brad Jones' employer, Moore Bank, matches gifts made to organizations who provide educational services. They match those gifts at 100% or 1:1. So if Brad donates $100 to your organization's educational programs, Moore Bank will match that gift by also making a $100 donation to your organization.  To learn about how to record the potential matching gift, see this article "How do I designate a matching gift?"