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Examples of Official Donation Receipts
Important Reminder
Donation receipts must include the name and website of the Canada Revenue Agency (CRA): canada.ca/charities-giving.
Registered charities and other qualified donees can use the examples below as a guide to create official donation receipts that comply with the Income Tax Act and its regulations. While the format doesn’t need to be identical, the required information must be included.
Here are the four types of gifts covered:
- Sample 1: Cash gift no advantage.
- Sample 2: Cash gift with an advantage.
- Sample 3: Non-cash gift without an advantage.
- Sample 4: Non-cash gift with an advantage.
Tip: You can use Sample 4 for all your receipts, as it covers the details for all gift types.
1. Cash gift no advantage: A donor makes a cash gift of $50. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $50.
2. Cash gift with advantage: A donor pays $70 to attend a fundraising dinner and receives a meal valued at $20. The amount of the advantage (the $20 meal), must be subtracted from the amount of the gift (the $70 to attend the dinner). So, the eligible amount of the gift is $50.
Note: If the amount of the advantage is more than 80% of the cash gift, you cannot issue an official donation receipt. For more information, go to Split receipting.
3. Non-cash gift no advantage: A donor gives a piece of artwork with an appraised value of $2,500. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $2,500.
4. Non-cash gift with advantage: A donor gives a charity a house valued at $50,000. The charity gives the donor $5,000 in return. The amount of the advantage ($5,000) must be subtracted from the amount of the gift (the $50,000 value of the house). So, the eligible amount of the gift is $45,000.
Note: Only the following organizations have registration numbers for the purpose of issuing donation receipts:
- Registered charities
- Registered Canadian Athletic Associations (RCAAA)
- Registered Journalism Organizations (RJO)
- Registered National Arts Service Organizations (RNASO)
For more details about what needs to be included in the receipts, refer to the Definitions section.
At B.I.G Charity Accounting, we help charities and not-for-profits navigate the complexities of donation receipt issuance, ensuring compliance with CRA guidelines and offering expert assistance in managing all types of gifts, from cash donations to non-cash contributions.