Issuing Receipts for Specific Kinds of Gifts - Fundraising
Context
S20. If
our
registered charity has a fundraising event where door prizes are
included with tickets, can we issue official donation receipts? If so,
for how much?
S21. If
our
registered charity has a fundraising event where tickets are sold at a
price higher than the fair market value of a similar event, can we
issue receipts? If so, for how much?
S22. Will
the attendance of a celebrity at our fundraising event affect the
donation amount on the tax receipts?
S23. Our
registered charity sold lottery tickets. Can we issue donation receipts
for the ticket and if so, for how much?
S24. Is
the amount paid for a raffle ticket a “gift” and, if so, what is the
amount on the receipt?
S25. Can
property donated for sale at an auction be considered a gift?
S26.
Can a
successful bidder at an auction receive a tax receipt for donation for
the amount in excess of the fair market value that he or she pays?
S27. Can
our
charity issue an official donation receipt to the donor for the
appraised value of donated goods if they are sold at auction for less
than this amount?
S28. Can
an
individual who purchases a service at an auction be entitled to a
donation receipt for the amount paid that is more than the value of the
service received?
S29. A
business bought a block of tickets for our golf tournament with money
collected from its employees. Should we issue the tax receipt in the
name of the golfers who use the tickets or in the name of the business?
S30. Can
a receipt be issued to participants in a fundraising golf
tournament?
S31. An
organization that is not a registered charity asked to use our
registered charity registration number for their fundraising event. Can
we do this?