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

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


The Canada Revenue Agency recognizes as a donor the person whose name is on the cheque, credit card slip or other banking instrument used to make a charitable donation. If the cheque or credit card is from a joint account, the official donation receipt can be issued in either name or both names, as the donors request. If a cheque is written on a company account, the official donation receipt has to be in the name of the company.