Summary Policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference Number
CSP - G03

Key Words
Gift (anonymous)

Policy Statement

As a general rule, a registered charity cannot issue an official donation receipt for anonymous gifts. However, the Canada Revenue Agency has accepted that a taxpayer can claim a tax credit or deduction for an anonymous donation, provided certain procedures are followed:

• the donor establishes an agency or trust agreement for the making of the anonymous gift;
• the donor appoints an agent for the purpose of making a gift on behalf of the donor;
• the agent agrees to hold the funds in trust for the donor;
• the donor directs the agent to make a gift to a registered charity on the donor's behalf;
• the agent agrees to direct the registered charity to issue a receipt in the amount of the gift in the name of the agent in trust;
• the agent agrees to deliver the receipt to the donor for the purpose of establishing the details of the donation.

References

• Donor, CSP-D17.
• Gift (donation), CSP-G01.
• Receipt, CSP-R02.
• Gift (anonymous), CIL-1994-006, CIL-1997-013, CIL-2002-010.
• Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3501(1) and (1.1).