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?
Short answerLong answer
Yes, you can issue the receipt as long as you are sure that the donation is the property of the donor.
An individual can act as trustee or agent for another in making a gift to a registered charity. The registered charity must be reasonably sure that the name it records on the receipt is that of the true donor. When in doubt, the charity should request from the trustee a written declaration of the identity of the true donor.