Summary Policy
Date
September 3, 2003 (Revised November 23, 2005)
Reference Number
CSP - G03
Key Words
Gift (anonymous)
Policy Statement
As a general rule, a registered charity cannot issue an official donation receipt for anonymous gifts. However, the Canada Revenue Agency has accepted that a taxpayer can claim a tax credit or deduction for an anonymous donation, provided certain procedures are followed:
- the donor establishes an agency or trust agreement for the making of the anonymous gift;
- the donor appoints an agent for the purpose of making a gift on behalf of the donor;
- the agent agrees to hold the funds in trust for the donor;
- the donor directs the agent to make a gift to a registered charity on the donor's behalf;
- the agent agrees to direct the registered charity to issue a receipt in the amount of the gift in the name of the agent in trust;
- the agent agrees to deliver the receipt to the donor for the purpose of establishing the details of the donation.
References
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