Issuing complete and accurate donation receipts

A registered charity may only issue official receipts for donations that legally qualify as gifts. An official receipt must contain all the information specified in Regulation 3501 of the Income Tax Act.

Checklist

Do the official donation receipts of the charity contain these mandatory elements:

For gifts of cash:

     a statement that it is an official receipt for income tax purposes
     the name and address of the charity as on file with the Canada Revenue Agency (CRA)
     the charity's or RCAAA's registration number (not required for other qualified donees)
     the serial number of the receipt
     the place or locality where the receipt was issued
     the day or year the donation was received
     the day on which the receipt was issued if it differs from the day of donation
     ☐ the full name and address of the donor
     the amount of the gift
     the value and description of any advantage received by the donor
      the eligible amount of the gift
     the signature of an individual authorized by the charity to acknowledge donations
     the name and website address of the Canada Revenue Agency

For non-cash gifts (gifts in kind), these additional elements:

     the day on which the donation was received (if not already indicated)
     a brief description of the property transferred to the charity
     the name and address of the appraiser (if property was appraised)
     ☐ the deemed fair market value of the property in place of amount of gift above

Note
For gifts in kind, the eligible amount of the gift cannot exceed the deemed fair market value of the item. An appraisal is recommended for items valued at $1,000 or more.

A registered charity cannot issue receipts for the following:

  • for contributions of services provided to the charity (services do not qualify as gifts)
  • on behalf of another organization or charity
  • in a name other than the name of the true donor

References

This checklist is for the charity's use only. Do not mail to the CRA or file with the return.

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