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Issuing receipts

Source URL

https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts.html

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Scraped Page Content

Issuing receipts

Topics

  • Which organizations can issue official donation receipts?
  • Does a registered charity have to issue official donation receipts for gifts it receives?
  • What you need to know to issue an official donation receipt
  • Determining fair market value of non-cash gifts
  • Split receipting
  • Correcting or replacing official donation receipts
  • Consequences of improper receipting
  • Sample official donation receipts
  • When should a charity issue a receipt?
  • What information must be on an official donation receipt from a registered charity?
  • Deemed fair market value rule
  • Fundraising events
  • Cause-related marketing
  • Lottery prizes
  • Computer-generated receipts
  • Loanbacks
  • Non-qualified investments

Related topics

  • Receiving gifts
  • CG-012, Non-qualifying security

References

  • Issuing complete and accurate donation receipts (Checklist)
  • Books and records
  • S7-F1-C1, Split-receipting and Deemed Fair Market Value

Related links

  • CRA forms and publications
  • Alphabetical index of topics
  • Glossary
  • Contact information


Page details

Date modified:
2019-02-22

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