Official donation receipts must include the name and website address of the Canada Revenue Agency (CRA). The website address is canada.ca/charities-giving.
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, see Definitions.
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.
*Only the following organizations have registration numbers for the purpose of issuing donation receipts:
**For cash gifts, use only the year the gift was received.
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.
If the amount of the advantage is more than 80% of the cash gift, you cannot issue an official donation receipt. For more information, go to Split receipting.
*Only the following organizations have registration numbers for the purpose of issuing donation receipts:
**For cash gifts, use only the year the gift was received.
A donor gives 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.
*Only the following organizations have registration numbers for the purpose of issuing donation receipts:
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.
If the amount of the advantage is more than 80% of the fair market value of the gift, you cannot issue an official donation receipt. For more information, go to Split receipting.
*Only the following organizations have registration numbers for the purpose of issuing donation receipts:
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 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).
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, RCAAA , or other type of qualified donee. For information on facsimile signatures, go to Computer-generated receipts.
Registration No.
The registration number assigned by the CRA . Only registered charities, RCAAA s , RJO s, and RNASO s are issued a 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, RCAAA , RJO or RNASO as on file with the CRA . For other qualified donees, it is your current address.
Charity or qualified donee name
The name of your registered charity, RCAAA , RJO or RNASO as on file with the CRA . For other qualified donees, it is your current name.
Date gift received
The day, month, and year you received the gift. For cash gifts, registered charities, RCAAA s, RJO s, and RNASO s 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 other 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
Use canada.ca/charities-giving.
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 unique serial number.
