Summary Policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference Number
CSP - P14

Key Words
Pledges

Policy Statement

A pledge or promise to make a gift is not in itself a gift. Therefore, a registered charity cannot issue an official donation receipt for a pledge. However, when a donor honours a pledge, a receipt can be issued.

References

• Donor, CSP-D17.
• Gift (donation), CSP-G01
• Receipt, CSP-R02.
• Pledges, CIL-1993-006.