Samples – Official Donation Receipts

There have been changes to the requirements for official donation receipts. To make issuing receipts as simple as possible for charities and still meet the necessary requirements, we have provided sample official donation receipts. Different receipts correspond to different circumstances. Please note that these receipts contain the information that must be provided according to the Income Tax Act. However, they are only a guide and your receipts do not have to appear exactly as presented but must contain all the relevant information.

Sample 1 Cash gift (no advantage)

This is the most common scenario. The items in this sample receipt should be included on your official donation receipt if the donor or any other person receives nothing in return for the gift. For example, the donor makes a cash (or cheque) gift of $20. There is no advantage received or receivable by the donor or any other person for the gift. Therefore, the eligible amount of the gift is $20.

Sample # 1 Cash Gift (no advantage)

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Sample 2 Cash gift with advantage

The items in this sample receipt should be included on your official donation receipt if the donor or any other person receives something in return for the gift i.e., meal, golf tournament, book etc. For example, the donor pays $50 to attend a fundraising luncheon where the only consideration received is a meal valued at $20. The total amount received by the charity is $50 and the value of the advantage (the meal) is $20. Therefore, the eligible amount of the gift is $30.

If the amount of the advantage exceeds 80% of the fair market value of the gift, the charity is advised to contact the CRA before issuing a receipt.

Sample #2 Cash Gift with advantage

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Sample 3 Non-cash gift (no advantage)

The items in this sample receipt should be included on your official donation receipt for a non-cash gift from a donor if the donor or any other person receives nothing in return for the gift. For example, the charity receives a non-cash gift of a piece of artwork with an appraised value of $1,500 and there is no advantage received or receivable by the donor or any other person for the gift. Therefore, the eligible amount of the gift is $1,500.

Sample #3 Non-cash Gift (no advantage)

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Sample 4 Non-cash gift with advantage

The items in this sample receipt should be included on your official donation receipt for a non-cash gift if the donor or any other person receives something in return for the gift. For example, the charity receives a house valued at $100,000 and the donor receives an advantage of $20,000 in cash. Therefore, the eligible amount of the gift is $80,000.

If the amount of the advantage exceeds 80% of the fair market value of the gift, the charity is advised to contact the CRA before issuing a receipt.

Sample #4 Non-cash Gift with advantage

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Terms and Definitions

Official Donation Receipt For Income Tax Purposes
Statement that the receipt is official for tax purposes.

001
Sample serial number of receipt.

Charity name
Name of charity as recorded with the Minister.

Canadian charity address
Canadian address of charity as recorded with the Minister.

Charity BN/ Registration#
The registration number as assigned by the Minister.

Date donation received
If the donation is a cash donation, use either the day on which or the year during which the donation was received.

If the donation is a non-cash gift, use the day on which the donation was received.

Total amount received by charity
The fair market value of property received from the donor. Fair market value generally means the highest price, expressed in dollars, that a property would bring in an open and unrestricted market, between a willing buyer and a willing seller who are knowledgeable, informed, and prudent, and who are acting independently of each other.

If the amount of the gift is in excess of $5,000, the charity is required to obtain specific information from the donor. Please contact the CRA for more information. (Exceptions include ecological gifts, inventory, real property situated in Canada, publicly traded securities or cultural property, the value of which is certified by the Cultural Property Export Review Board.)

Value of advantage
Total amount of all benefits provided to donor or any other person for the gift.
(i.e.,value of books, meals, golf tournaments etc.)

Eligible amount of gift for tax purposes
This is a new term used in the Income Tax Act to refer to the amount that the donor can claim for tax purposes for the donation.

Description of property
A brief description of property received by charity.

Appraised by
Name of appraiser if property is appraised.

It is recommended that property be appraised if the value is over $1,000. However, there is no legal requirement to have property appraised. If the property has been appraised, the name and address of the appraiser must be provided. If the property has not been appraised, the charity must be able to substantiate the value of the property.

Address of appraiser
Address of appraiser if property appraised.

It is recommended that property be appraised if the value is over $1,000. However there is no legal requirement to have property appraised. If the property has been appraised, the name and address of the appraiser must be provided. If the property has not been appraised, the charity must be able to substantiate the value of the property.

Donated by
Name of the donor including, in the case of an individual, the donor's first name and initial.

Address
Address of the donor.

Date receipt issued
The day on which the receipt was issued.

Location receipt issued
Place or location receipt was issued.

Authorized signature
The signature of an individual who has been authorized by the charity to acknowledge donations.

Canada Revenue Agency www.cra.gc.ca/charities
A listing of all registered charities under the Income Tax Act.