Canada Revenue Agency
www.cra.gc.ca
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What information must appear on an official donation receipt?
All official donation receipts for income tax purposes must contain the following:
- a statement that it is an official receipt for income tax purposes;
- name and address of the charity as on file with the Canada Revenue Agency;
- charity's registration number;
- serial number of the receipt;
- place or locality where the receipt was issued;
- day or year donation was received;
- day on which the receipt was issued if it differs from the day of donation;
- full name, including middle initial, and address of the donor;
- amount of the gift;
- (under proposed legislation) value and description of any advantage received by the donor;
- (under proposed legislation) eligible amount of the gift;
- signature of an individual authorized by the charity to acknowledge donations; and
- name and Web site address of the Canada Revenue Agency - www.cra.gc.ca/charities.
For non-cash gifts (gifts in kind), these additional elements:
- day on which the donation was received (if not already indicated);
- brief description of the property transferred to the charity;
- name and address of the appraiser (if property was appraised); and
- (under proposed legislation) deemed fair market value of the property in place of amount of gift above.
For examples of receipts, see Sample receipts.
