R6. Does our charity always have to issue official donation receipts for donations?

R6. Does our charity always have to issue official donation receipts for donations?


Short answer

No. Under the Income Tax Act, a registered charity is not required to issue receipts for gifts received.

Long answer

Remember that donors cannot claim a charitable tax credit or deduction unless they have an official donation receipt. Therefore, if your charity does not issue receipts, you should let potential donors know.

Similarly, if your charity only sometimes issues receipts, you should let potential donors know of the circumstances in which you will and will not issue a receipt.