Who is the Donor?

Issuing Receipts in Specific Situations - Who is the Donor?

S17. Our charity has a donor that gives on a regular basis. Can we issue just one donation receipt per tax year?

S18. Our charity received an anonymous gift. Since we do not have a name and address, do we have to issue a tax receipt? If we have to issue a tax receipt for the donation, how should we do it?

S19. Our charity received a donation by way of cheque written on an account held jointly by spouses. To whom do we make out the receipt?

S20. Our charity received a donation via cheque written on an account held by a corporation. The individual who owns the corporation wants the official donation receipt made out in his name. Can we do this?

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?

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

S23. Is it possible for me to make a donation to a registered charity in my adult child's name and have the tax receipt issued to her?

S24. What about a situation where a company collects money from its employees to make a group gift to a charity?

S25. We are a small registered charity. Recently, we received a donation, and the person providing the money asked that the receipt be issued to a person other than the provider. Can we do that?

S26. I am the owner of a small business that supports a registered company. Can I make a charitable donation by writing a cheque on my company's bank account but have our accountant issue a charitable receipt to me personally?

S27. What if a person wants to make a charitable donation to honour another person, in memory of a deceased person, or to make a gift to another person; for example the gift of digging a well in a poor village in Africa?