S37. 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?

S37. 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?


Short answer

The charity should always issue a receipt in the name of whomever buys or paid for the tickets. The receipt cannot be issued in the name of the business since the employees paid for the tickets.

Long answer

If the business provides the charity with the list of golfers who paid for the tickets, the charity can issue a receipt in the name of each golfer.