Who is the Donor?

Issuing Receipts in Specific Situations - Who is the Donor?

S17. Our
charity has a donor that gives on a regular basis. Can we issue just one
donation receipt per tax year?

S18. Our
charity received an anonymous gift. Since we do not have a
name and address, do we have to issue a tax receipt? If we have to
issue a tax receipt for the donation, how should we do it?

S19. 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?

S20. 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?

S21. Our
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
this?

S22. When making a charitable donation, who does the Canada Revenue Agency recognize as a donor?

S23. Is it possible for me to make a donation to a registered charity in my adult child's name and have the tax receipt issued to her?

S24. What about a situation where a company collects money from its employees to make a group gift to a charity?

S25. We are a small registered charity. Recently, we received a donation, and the person providing the money asked that the receipt be issued to a person other than the provider. Can we do that?

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?