What information must be on an official donation receipt from a registered charity?
To find out what information must be on official donation receipts from other qualified donees, go to Other organizations that can issue donation receipts (qualified donees).
The information on an official donation receipt must be readable and not easily altered.
Receipts for cash gifts must have the following:
- 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)
- a unique serial number
- the registration number issued by the CRA
- the location where the receipt was issued (city, town, municipality)
- the date or year the gift was received
- the date the receipt was issued
- the full name, including middle initial, and address of the donor
- the amount of the gift
- the amount 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 gifts
- the name and website address of the CRA
Receipts for non-cash gifts (gifts in kind) must also include:
- the date the gift was received (if not already included)
- a brief description of the gift received by the charity
- the name and address of the appraiser (if the gift was appraised)
The amount of a non-cash gift must be its fair market value at the time the gift was made.
For examples of receipts, see Sample official donation receipts.
- Registration number
- Deemed fair market value rule
- Determining fair market value of gifts in kind (non-cash gifts)
- Policy Commentary CPC-010, Issuing a Receipt in a Name Other than the Donor's
- Policy Commentary CPC-015, Charity's Address
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