Issuing receipts
Caution: Gifts of services
A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer of property. Gifts of services (donated time, skills, or efforts) provided to a charity are not property, and therefore do not qualify as gifts for the purposes of issuing official donation receipts. For more information, see Gifts of services and What is a gift?
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 gifts in kind (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
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