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?

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?

The Canada Revenue Agency stipulates that where a provider of a gift asks that an official donation receipt be issued in the name of another individual, and there is no obvious indication as to the donor, the registered charity must be reasonably sure that the name it records on the receipt is that of the true donor.

In a case like this, the charity should request a written declaration as to the identity of the donor from the person providing the donation. It is a question of fact whether a donation from one individual to a registered charity is the property of the individual or another person.