What information must the official donation receipt include?

As a donor, you should make sure your official donation receipt includes the following:

• a statement that the receipt is an "official receipt for income tax purposes";
• your name and address;
• the charity's Business Number (BN)/Registration Number;
• the amount of the cash donation or the fair market value of the non-cash donation;
• the date of the donation (the year is sufficient for donations of cash);
• the Canada Revenue Agency's (CRA's) name and Web site address (www.cra.gc.ca/charities); and
• a unique serial number.

Depending on the kind of donation you make or whether you receive an advantage for making the donation, your official donation receipt may require additional information.

Note: The amount(s) recorded on an official donation receipt, particularly with respect to non-cash gifts, may be subject to review and verification by the CRA. If you donate cash and you are offered a receipt for more than you donated, contact the CRA to report it. The amount on an official donation receipt cannot exceed the amount of cash or the value of the items.