R11. What information should we include on an official donation receipt?

R11. What information should we include on an official donation receipt?


Short answer

An official donation receipt must include, in a manner that cannot be readily altered, at least the following information:

  • a statement saying that it is an official receipt for income tax purposes;
  • the charity’s BN (Business Registration Number), name, and address in Canada as recorded with the Canada Revenue Agency;
  • the serial number of the receipt;
  • the place or locality where the receipt was issued;
  • if it is a cash donation, the day and year on which the charity received the donation;
  • if the donation is a gift other than cash, that is, a gift in kind,;
    • the day on which the charity received the donation;
    • a brief description of the gift;
      and
    • the name and address of the appraiser of the property, if an appraisal was &nbsp completed;
  • the day on which the charity issued the receipt, if that day differs from the date on which the charity received the donation;
  • the full name (including middle initial) and address of the donor;
  • the amount of a cash donation, or if the donation is a gift other than cash, the amount that is the fair market value of the gift at the time it was made or deemed fair market value, if that rule applies;
  • value and description of any advantage received by the donor;
  • eligible amount of gift;
  • signature of an individual authorized by the charity to acknowledge donations;
  • name and website address of the Canada Revenue Agency www.cra.gc.ca/charities.
Long answer

In preparing official donation receipts, a registered charity must indicate the year in which it actually received the gift. If a gift is dated, mailed, and postmarked in one year and received in the next year, the charity can issue a receipt indicating the year appearing on the postmark as the date it received the gift. A charity may not, however, issue a receipt until it has actually received the gift.

A charity must keep on file a copy of all official receipts that it issues. In general, a charity must keep copies of receipts for two calendar years after the end of the calendar year to which the receipt applies.

Exceptions

If the charity operates in Quebec or has accepted a gift from a donor resident in Quebec, it can issue two official donation receipts for a single gift provided they contain identical information. That is, both receipts must have the same serial number; the additional receipt is required for Quebec income tax returns. When it is not possible for a registered charity outside of Quebec to issue a second receipt that bears the same serial number, the charity can advise donors that it is acceptable to submit a photocopy of the original receipt when filing their Quebec income tax return.

More…

See FAQ R12 – Sample Receipts.