This section covers the ins and outs of issuing donation receipts for registered charities.

Topics covered include: advantage, split receipting, cash gifts, gifts in kind, receipting and fundraising events, sample receipts and special gifts.

Information in this section was developed and is presented in four formats:

  • Information Map: shows the interrelationships of the concepts and procedures on the topics. This gives the framework of how each piece of information fits in the overall picture;

  • Modules: information is presented in a sequence that may assist users in incorporating this new information into their knowledge base;

  • FAQs: answers common questions raised on receipting. This is very helpful if your question is the same as what was presented. If your question is different, this requires you to transfer and apply the information presented. It is good as an introduction to the topic but it is not designed to cover all the related information;

  • General Resources: comes in the form of Fast Facts, Tipsheets, Guides and Articles. They each present a summary of the topic and are broader in scope than a FAQ.

  • Links: additional information on the basic legal requirements relating to receipting for all Canadian charities that are registered with the Canada Revenue Agency.