Issuing Receipts in Specific Situations - Who is the Donor?
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?
charity received a donation from an individual who says that she is
the trustee for another individual and she wants the official donation
receipt to be made out in the name of that other individual. Can we do
S26. I am the owner of a small business that supports a registered company. Can I make a charitable donation by writing a cheque on my company's bank account but have our accountant issue a charitable receipt to me personally?
S27. What if a person wants to make a charitable donation to honour another person, in memory of a deceased person, or to make a gift to another person; for example the gift of digging a well in a poor village in Africa?
Additional Resources: CRA - Charities and Giving - Video Series - Gifting and Receipting
Learn more about gifting and receipting! This video series is intended to help qualified donees, including charities, to master the rules related to gifting and receipting using scenarios and questions and answers.
Who is the true donor of this gift?