Sample official donation receipts

Use these samples to help your charity or other qualified donee prepare official donation receipts that meet the requirements of the Income Tax Act and its Regulations. Your receipts do not have to be exactly as shown, but they must contain the same information based on the following four types of gifts:    

Note

You can use Sample 4 for all your receipts, since it includes information for all types of gifts.

For more information on the requirements for these receipts, go to Definitions.

Sample 1 - Cash gift no advantage

A donor makes a cash gift of $20. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $20.

Official donation receipt for income tax purposes

Receipt  No.  XXX  

Charity or qualified donee name
Charity or qualified donee address
Charitable registration No. (for registered charities or registered Canadian amateur athletic associations only)


Date or year* gift was received ___________________________________________________________ 

Donor name (first and last name, and initial _________________________________________________    

Donor address ________________________________________________________________________  

Amount of gift _________________________________________________________________________

Eligible amount of gift ___________________________________________________________________

Date receipt issued_____________________________________________________________________  

Location receipt issued __________________________________________________________________  

Authorized signature ____________________________________________________________________  

 Canada Revenue Agency www.cra-arc.gc.ca/charitiesandgiving

*Registered charities and registered Canadian amateur athletic associations can choose to use only the year the cash gift was received.

Sample 2 - Cash gift with advantage

A donor pays $50 to attend a fundraising dinner and receives a meal valued at $20. The amount of the advantage (the $20 meal), must be subtracted from the amount of the gift (the $50 to attend the dinner). So, the eligible amount of the gift is $30. 

Note

If the amount of the advantage is more than 80% of the cash gift, an official donation receipt cannot be issued. For more information, go to Split receipting.

Official donation receipt for income tax purposes

Receipt No. XXX  

Charity or qualified donee name
Charity or qualified donee address
Charitable registration No. (for registered charities or registered Canadian amateur athletic associations only)


Date or year* gift was received ___________________________________________________________

Donor name (first and last name, and initial) ________________________________________________

Donor address _______________________________________________________________________  

Line A  Amount of gift __________________________________________________________________

Line B  Amount of advantage to donor (cash/fair market value of property _________________________

Eligible amount of gift (line A minus line B)________________________________________________

Description of advantage to donor ________________________________________________________  

Date receipt issued ____________________________________________________________________

Location receipt issued _________________________________________________________________  

Authorized signature ___________________________________________________________________  

Canada Revenue Agency www.cra-arc.gc.ca/charitiesandgiving

*Registered charities and registered Canadian amateur athletic associations can choose to use only the year the cash gift was received.

Sample 3 - Non-cash gift no advantage

A donor makes a gift of a piece of artwork with an appraised value of $1,500. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $1,500.

Official donation receipt for income tax purposes

Receipt No. XXX  

Charity or qualified donee name
Charity or qualified donee address
Charitable registration No. (for registered charities or registered Canadian amateur athletic associations only)


Date gift received ____________________________________________________________________ 

Donor name (first and last name, and initial) _______________________________________________

Donor address ______________________________________________________________________  

Amount of gift (fair market value of property)_______________________________________________

Eligible amount of gift (fair market value of property) _________________________________________

Description of property received by charity or qualified donee __________________________________

Appraiser name (if appraised) ___________________________________________________________

Appraiser address ____________________________________________________________________

Date receipt issued ___________________________________________________________________  

Location receipt issued ________________________________________________________________  

Authorized signature __________________________________________________________________  

Canada Revenue Agency www.cra-arc.gc.ca/charitiesandgiving

Sample 4 - Non-cash gift with advantage

A donor gives a charity a house valued at $100,000. The charity gives the donor $20,000 in return. The amount of the advantage ($20,000) must be subtracted from the amount of the gift (the $100,000 value of the house). So, the eligible amount of the gift is $80,000.

Note

If the amount of the advantage is more than 80% of the fair market value of the gift, an official donation receipt cannot be issued. For more information, go to Split receipting.

Official donation receipt for income tax purposes

Receipt No. XXX  

Charity or qualified donee name
Charity or qualified donee address
Charitable registration No. (for registered charities or registered Canadian amateur athletic associations only)


Date gift received ______________________________________________________________________

Donor name (first and last name, and initial) _________________________________________________

Donor address ________________________________________________________________________  

Line A  Amount of gift (fair market value of property) ___________________________________________

Line B  Amount of advantage to donor (cash/fair market value of property) __________________________

Eligible amount of gift (line A minus line B) __________________________________________________

Description of property received by charity or qualified donee ____________________________________

Appraiser name (if appraised) _____________________________________________________________

Appraiser address ______________________________________________________________________

Description of advantage to donor _________________________________________________________

Date receipt issued _____________________________________________________________________  

Location receipt issued __________________________________________________________________  

Authorized signature ____________________________________________________________________  

 Canada Revenue Agency www.cra-arc.gc.ca/charitiesandgiving


Definitions

Amount of advantage to donor
The total amount of all benefits, property, or services the donor, or any other person associated with the donor, received or will receive for the gift (such as the value of books, meals, or theatre tickets). For more information on the limits of an advantage, go to Split receipting.

Amount of gift
The amount of cash or the fair market value of the property at the time the gift was made. For more information, go to Determining fair market value of gifts in kind (non-cash gifts).

Appraiser address
The address of the appraiser (if the property was appraised).

Appraiser name
The name of the appraiser (if the property was appraised).

Note

We recommend that you appraise the property if its value is over $1,000, but there is no legal requirement to do so. If the property has not been appraised, you must be able to justify the value of the property.

Authorized signature
The signature of an individual who has been authorized to sign official donation receipts for your charity, registered Canadian amateur athletic association (RCAAA), or qualified donee. For information on facsimile signatures, go to Computer-generated receipts.

Charitable registration No.
The registration number assigned by the Canada Revenue Agency (CRA). Only registered charities and RCAAAs are issued a charitable registration number. Other qualified donees do not need one to issue official donation receipts.

Charity or qualified donee address
The Canadian address of your registered charity or RCAAA as on file with the CRA, or if you are a qualified donee, your current address.

Charity or qualified donee name
The name of your registered charity or RCAAA as on file with the CRA, or if you are a qualified donee, your current name.

Date gift received
The day, month, and year you received the gift. For cash gifts, registered charities and RCAAAs can choose to use only the year they received the gift.

Date receipt issued
The day, month, and year you issued the receipt.

Description of advantage to donor                                                                                                            

A brief description of all benefits, property, or services the donor, or any other person associated with the donor, received or will receive for the gift (such as books, meals, or theatre tickets).

Description of property received by charity or qualified donee
A brief description of the property (non-cash gift) received.

Donor address
The address of the donor.

Donor name
The name of the donor (corporation/business/individual). For an individual, the donor's first and last name, and initial.

Eligible amount of gift                                                                                                                            

The amount of the gift that the donor can claim for income tax purposes.

Location receipt issued
The location where you issued the receipt (for example, city, town, or municipality).

Name and website of the Canada Revenue Agency                                                                       

We recommend using www.cra-arc.gc.ca/charitiesandgiving.

Official donation receipt for income tax purposes
A statement that identifies the form as an official donation receipt for income tax purposes. It acknowledges that a gift was made to you, and that the receipt contains the information required under the Income Tax Regulations.

Receipt No. XXX
The serial number of the receipt. Each receipt must have its own serial number.

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