Fundraiser’s Receipt Book: Specific Questions about Receipting

The following material can be referenced on the Charitable Directorate website and address specific issues related to acceptable and unacceptable receipting practices for Charities.

When can a charity issue a donation receipt?
  • What does a charity need to know before issuing an official donation receipt?
What can and cannot be receipted?
  • What types of transactions generally do not qualify as gifts?
  • Can a charity issue a receipt in lieu of a speaking fee at a conference?
  • Can a charity provide a donation receipt for a pledge?
  • Can a charity provide a donation receipt to sponsors
  • Can a registered charity issue official donation receipts for gift certificates?
  • How can a registered charity thank a business for its donation and still issue that business an official donation receipt?
  • Can a registered charity receipt an anonymous gift?
Receipting practices
  • Is a charity required to issue an official donation receipt for every gift it receives?
  • When should a charity issue a receipt?
  • How can a charity correct errors on printed receipts?
  • How can a charity replace a lost or spoiled receipt?
Electronic Receipting Practices
  • Can a charity issue computer-generated receipts?
  • Can official donation receipts be sent by email?
  • Can receipts be issued with facsimile signatures?
Returning gifts to donors
  • Can a registered charity return a gift to a donor?
  • When must a registered charity return gifts to donors?
  • How can a charity avoid having to return gifts to donors?
Third party Issues
  • Can a charity have a third party carry on a fundraiser for it and issue receipts?
  • An organization held a fundraiser on behalf of a charity and asked the charity to issue receipts to attendees. Can the charity do this?
Consequences for improper receipting practices
  • Can a charity lend its registration number to another charity for receipting purposes?
  • What are the consequences for charities that issue receipts with incorrect or false information?

This and the related pages are available for download here.

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