Receipts and Fundraising Events

RECEIPTING AND FUNDRAISING EVENTS

First learn the basics, then study a myriad of different examples of fundraising events. If your Charity is putting together a silent auction or having a golf tournament to raise funds, if you are holding a dinner and plan to have door prizes, this module will answer all your questions about receipting the event - with many real life examples to help guide you.

It's all up to you!

There are eight modules in this section.

    1. The Basics

    2. Dinners/Lunches

    3. Door Prizes

    4. Auctions

    5. Gift Certificates

    6. Golf Tournaments

    7. Raffles

    8. Specific Fundraising Events

If you have not seen the Information Map for Receipting, you may want to go and take a look at www.charitycentral.ca/node/5

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The Basics

This module introduces the key concepts in receipting as they relate to general fundraising events. Topics covered include official donation receipts, split receipting, advantages, and fair market value.

Auctions

This module covers basic information on how to issue proper tax donation receipts for a charity auction. The module answers questions such as: How do we determine FMV of an auction item? What do we need to know to issue a receipt to the donor of an item? What do we need to know to issue a receipt to the successful bidder? Does De Minimis apply?

Dinners/Lunches

This module covers basic information on how to issue proper tax donation receipts for a fundraising dinner. The module answers questions such as: Split receipting and fundraising dinners - what is involved? What do we need to know to issue a proper tax receipt for a dinner event? What steps should be taken to determine FMV, the Intention to Make a Gift Threshold, and De Minimus? What would a sample receipt look like for a dinner event?

Door Prizes

This module covers basic information on door prizes as part of a fundraising event. The module answers questions such as: Split receipting and door prizes - what is involved? Where can I get more information on how to deal with door prizes?

Gift Certificates

This module covers basic information on how to issue proper tax donation receipts for a gift certificate. The module answers questions such as: Can official tax receipts be issued for gift certificates? If yes, under what circumstances? Why is a gift certificate considered to be a pledge or a promise? What's the difference?

Golf Tournaments

This module covers basic information on how to issue proper tax donation receipts for a golf tournament. The module answers questions such as: What advantages should be taken into consideration for a golf tournament? What are the key questions the tournament Fundraising Committee should be asking themselves? Do we need to determine FMV, the Intention to Make a Gift Threshold, and De Minimus?

Raffles

Many fundraising events include raffles, and tickets are usually sold separately. CRA considers raffles as lotteries, since the chance to win is the main motive for the raffle ticket buyers. Therefore, official donation receipts cannot be issued for raffle tickets.

Specific Events

We recommend that you first go through Receipting and Fundraising – The Basics before going through these specific examples. There are six modules that discuss the receipting issues your Charity may encounter with different fundraising events and activities. The general principles of split receipting, advantages and FMV still apply with all events.