This 48-slide presentation from the Foundation Western website provides information about Charities and the Income Tax Act, about Gifts and Fundraising Events, and detailed instructions about providing a Donation Receipt.

The Income Tax Act encourages taxpayers to support the activities of registered charities and certain other organizations by allowing gifts to such organizations to qualify for a tax credit if the gift is made by an individual (other than one who has taken a vow of perpetual poverty and claimed a deduction under subsection 110(2)) or for a deduction in computing taxable income if the gift is made by a corporation. The tax credit is a non-refundable and non-transferable federal tax credit deductible against Part I tax payable.