S17. 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.