Who is the Donor?

Issuing Receipts in Specific Situations - Who is the Donor?

S17. Our charity has a donor that gives on a regular basis. Can we issue just one donation receipt per tax year?

S18. Our charity received an anonymous gift. Since we do not have a name and address, do we have to issue a tax receipt? If we have to issue a tax receipt for the donation, how should we do it?

S19. Our charity received a donation by way of cheque written on an account held jointly by spouses. To whom do we make out the receipt?

S20. Our charity received a donation via cheque written on an account held by a corporation. The individual who owns the corporation wants the official donation receipt made out in his name. Can we do this?

S21. Our charity received a donation from an individual who says that she is the trustee for another individual and she wants the official donation receipt to be made out in the name of that other individual. Can we do this?

S22. When making a charitable donation, who does the Canada Revenue Agency recognize as a donor?

S23. Is it possible for me to make a donation to a registered charity in my adult child's name and have the tax receipt issued to her?

S24. What about a situation where a company collects money from its employees to make a group gift to a charity?

S25. We are a small registered charity. Recently, we received a donation, and the person providing the money asked that the receipt be issued to a person other than the provider. Can we do that?

S26. I am the owner of a small business that supports a registered company. Can I make a charitable donation by writing a cheque on my company's bank account but have our accountant issue a charitable receipt to me personally?

S27. What if a person wants to make a charitable donation to honour another person, in memory of a deceased person, or to make a gift to another person; for example the gift of digging a well in a poor village in Africa?


S18. Our charity received an anonymous gift. Since we do not have a name and address, do we have to issue a tax receipt? If we have to issue a tax receipt for the donation, how should we do it?

S18. Our charity received an anonymous gift. Since we do not have a name and address, do we have to issue a tax receipt? If we have to issue a tax receipt for the donation, how should we do it?


Short answer

No. Your charity is not required to issue official donation receipts for all donations.

Long answer

Paragraph 3501(1)(g) of the Income Tax Regulations requires that an official donation receipt show the name and address of the donor (and for an individual, his or her first name and initial).

But the Canada Revenue Agency has made an administrative decision to allow registered charities to issue official donation receipts for anonymous gifts if these procedures are followed:

  • the donor establishes an agency or trust agreement to make the anonymous gift
  • the donor appoints an agent for the purpose of making a gift on his or her behalf
  • the agent agrees to hold the funds in trust for the donor
  • the donor directs the agent to make a gift to a registered charity on the donor’s behalf
  • the agent agrees to direct the registered charity to issue a receipt in the amount of the gift in the name of the agent in trust
    and
  • the agent agrees to deliver the receipt to the donor for the purpose of establishing the details of the donation

 

S19. Our charity received a donation by way of cheque written on an account held jointly by spouses. To whom do we make out the receipt?

S19. Our charity received a donation by way of cheque written on an account held jointly by spouses. To whom do we make out the receipt?


Short answer

The charity can issue a tax receipt in either or both names of the spouses, regardless of how the cheque is endorsed, when a charitable donation is provided by cheque written on a joint account.

Long answer

If the donor specifies the name of the spouse to appear on the receipt, then the receipt should be issued as instructed.

S20. Our charity received a donation via cheque written on an account held by a corporation. The individual who owns the corporation wants the official donation receipt made out in his name. Can we do this?

S20. Our charity received a donation via cheque written on an account held by a corporation. The individual who owns the corporation wants the official donation receipt made out in his name. Can we do this?


Short answer

No. Where a registered charity receives a cheque from a corporation, the charity must not issue the receipt to the individual who owns the corporation.

Long answer

The charity may only issue a receipt to an individual if there is evidence to show that the individual is the true donor. The donation would be, therefore,

  • from that individual's personal chequing account
    or
  • from a corporation in the name or on behalf of the individual.

In the second condition, the corporation should be able to show that the donation came from the shareholder's account.

S21. Our charity received a donation from an individual who says that she is the trustee for another individual and she wants the official donation receipt to be made out in the name of that other individual. Can we do this?

S21. Our charity received a donation from an individual who says that she is the trustee for another individual and she wants the official donation receipt to be made out in the name of that other individual. Can we do this?


Short answer

Yes, you can issue the receipt as long as you are sure that the donation is the property of the donor.

Long answer

An individual can act as trustee or agent for another in making a gift to a registered charity. The registered charity must be reasonably sure that the name it records on the receipt is that of the true donor. When in doubt, the charity should request from the trustee a written declaration of the identity of the true donor.

 

S17. Our charity has a donor that gives on a regular basis. Can we issue just ONE donation receipt per tax year?

P17. Un donateur fait régulièrement des dons à notre organisme de bienfaisance. Peut-on délivrer UN seul reçu de dons par année d’imposition?


Réponse courte

Peut-être, en fonction du type de don. Un organisme de bienfaisance peut délivrer un reçu officiel cumulatif pour l’année aux fins de l’impôt pour un don fait en espèces. On doit délivrer des reçus individuels pour les dons en nature.