Determining the Eligible Amount on Official Donation Receipts -
Special Gifts

D16. What is the general principle on receipting of donations of services?

D17. What are the general principles on receipting of capital property as gifts?

D18. What are the general principles on receipting gifts of certified cultural property?

D19.  Does cultural property have to be certified by the Canadian Cultural Property Export Review Board to be considered a gift in kind?

D20. What are the benefits of having property certified as cultural property?

D21. If a charity that is a designated institution disposes of cultural property other than to another designated institution, what are the tax implications?

D22. Our charity received a donation of ecologically sensitive land from a farmer. Can we issue an official donation receipt?

D23. What are the general principles on receipting of gifts of ecologically sensitive land?

D24. A donor wants to give our charity some ecologically sensitive land, but also wants to pass it on to her heirs. What does our charity do if the donor wants to maintain some connection with the land?

D25. Our charity received a gift of mortgaged property. In what amount should we make out the official donation receipt?

D26. What are the general principles on the receipting of charitable annuities?

D27. Our charity has been given a “charitable remainder trust”. What is it and how is it receipted?