What information must be on an official donation receipt from a registered charity?

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.

Related topics

• Registration number
• Deemed fair market value rule
• Determining fair market value of gifts in kind (non-cash gifts)

References

• Policy Commentary CPC-010, Issuing a Receipt in a Name Other than the Donor's
• Policy Commentary CPC-015, Charity's Address

Date modified:

2015-11-10