S9. Our charity received a donation of a $100 gift certificate from an aesthetician for a facial. How much should the receipt be for?

S9. Our charity received a donation of a $100 gift certificate from an aesthetician for a facial. How much should the receipt be for?


Short answer

Zero. Your charity cannot issue an official donation receipt because there is no transfer of property. The gift certificate is for services and services are not property.

See: CRA Policy on Donation of Gift Certificates or Gift Cards