S38. Can a receipt be issued to participants in a fundraising golf tournament?

S38. Can a receipt be issued to participants in a fundraising golf tournament?


Short answer

Yes, if the price of the ticket to participate in the golf tournament is more than the cost of playing. The amount on the tax receipt is based on the value of the advantage and the de minimis threshold.

Long answer

Calculation of the amount of receipts for an event such as a golf tournament can be complex, and charities undertaking this type of fundraising should familiarize themselves with the factors that can have an impact on the amount of the receipt.

For more information on this topic, see FAQ S28 and