S18. 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.