What information should we include on an official donation receipt?
Short answer
An official donation receipt must include, in a manner that cannot be readily altered, at least the following information:
- a statement saying that it is an official receipt for income tax purposes;
- the charity’s BN (Business Registration Number), name, and address in Canada as recorded with the Canada Revenue Agency;
- the serial number of the receipt;
- the place or locality where the receipt was issued;
- if it is a cash donation, the day and year on which the charity received the donation;
- if the donation is a gift other than cash, that is, a gift in kind,;
- the day on which the charity received the donation;
- a brief description of the gift;
and - the name and address of the appraiser of the property, if an appraisal was   completed;
- the day on which the charity issued the receipt, if that day differs from the date on which the charity received the donation;
- the full name (including middle initial) and address of the donor;
- the amount of a cash donation, or if the donation is a gift other than cash, the amount that is the fair market value of the gift at the time it was made or deemed fair market value, if that rule applies;
- value and description of any advantage received by the donor;
- eligible amount of gift;
- signature of an individual authorized by the charity to acknowledge donations;
- name and website address of the Canada Revenue Agency www.cra.gc.ca/charities.
Long answer
In preparing official donation receipts, a registered charity must indicate the year in which it actually received the gift. If a gift is dated, mailed, and postmarked in one year and received in the next year, the charity can issue a receipt indicating the year appearing on the postmark as the date it received the gift. A charity may not, however, issue a receipt until it has actually received the gift.
A charity must keep on file a copy of all official receipts that it issues. In general, a charity must keep copies of receipts for two calendar years after the end of the calendar year to which the receipt applies.
Exceptions
If the charity operates in Quebec or has accepted a gift from a donor resident in Quebec, it can issue two official donation receipts for a single gift provided they contain identical information. That is, both receipts must have the same serial number; the additional receipt is required for Quebec income tax returns. When it is not possible for a registered charity outside of Quebec to issue a second receipt that bears the same serial number, the charity can advise donors that it is acceptable to submit a photocopy of the original receipt when filing their Quebec income tax return.
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What does an official receipt look like?
Official donation receipts must include the name and website address of the Canada Revenue Agency. The website address has changed to canada.ca/charities-giving.
Charities and qualified donees have until March 31, 2019 to update their receipts.
Sample #1 – Cash gift (no advantage)
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Official Donation Receipt For Income Tax Purposes Receipt # 0001
Date donation received: _______________ Donated by: _____________________________ Eligible amount of gift for tax purposes: ______________________________ Date receipt issued:_____________________________ Location issued: _______________________________ Authorized signature: ____________________________ For information on all registered charities in Canada under the Income Tax Act |
Sample #2 – Cash Gift (with advantage)
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Official Donation Receipt For Income Tax Purposes Receipt # 0001
Date donation received: _______________ Donated by: _____________________________
Date receipt issued:_____________________________ Location issued: _______________________________ Authorized signature: ____________________________ For information on all registered charities in Canada under the Income Tax Act |
Sample #3 – Non-Cash Gift (no advantage)
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Official Donation Receipt For Income Tax Purposes Receipt # 0001
Date donation received: _______________ Donated by: _____________________________ Eligible amount of gift for tax purposes: ______________________________
Date receipt issued:_____________________________ Location issued: _______________________________ Authorized signature: ____________________________ For information on all registered charities in Canada under the Income Tax Act |
Sample #4 – Non-Cash Gift (with advantage)
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Official Donation Receipt For Income Tax Purposes Receipt # 0001
Date donation received: _______________ Donated by: _____________________________
Date receipt issued:_____________________________ Location issued: _______________________________ Authorized signature: ____________________________ For information on all registered charities in Canada under the Income Tax Act |
Can receipts have a facsimile signature?
Short answer
Yes, under certain circumstances.
Receipts can have a facsimile signature if they are:
- imprinted distinctly—usually by a commercial printer—with the name, address, and BN/registration number of the charity;
and - serially numbered by a printing press or numbering machine;
All unused receipt forms must be kept at the charity’s Canadian address, as recorded with the Canada Revenue Agency.
Can our charity issue computer-generated receipts?
Short answer
Yes, your charity can issue electronic official donation receipts as long as they contain all of the required elements (see FAQ R12), are readable, and the data is sufficiently protected from unauthorized access. If your charity fails to adequately safeguard and maintain records in a readable and reliable manner, you could be considered to have failed to meet the legal requirement to keep adequate books and records.
Long answer
To protect computer-generated receipts from unauthorized access, registered charities should ensure that:
- the computer system used to store the receipts is password-protected and restricts entry to and modification of donor contribution records;
- donor records are stored on non-erasable media, such as CD-ROMs or printouts,
and - hard copies of issued receipts can be printed on request;
A computer-stored copy of an official donation receipt, known as a “soft copy,” will be considered a duplicate for purposes of the Income Tax Act if the following conditions are met:
- it contains all the necessary information required on the contents of receipts as described above;
and - a charity can, at any time, print a copy of the receipt without inputting any new data required on receipts;
To be considered a duplicate, the computer-stored copy does not have to carry an electronic signature.
Can our charity send official donation receipts by e-mail?
Short answer
Yes. Your charity, however, should take the following precautions to protect your electronic receipts:
- receipts should be in a read only or non-editable format;
- receipts should be protected from hackers through the use of appropriate software;
- the document should be encrypted and signed with an electronic signature;
- the use of a secure electronic signature should be kept under the control of a responsible individual authorized by the charity;
and - copies of e-mail issued receipts must be retained by the charity;