The CRA requires all receipts to be issued in the name of the true donor. Gifting of receipts is not allowed. In these circumstances, we would be pleased to issue an acknowledgement card to the recipient to notify them that a donation was made on their behalf. The tax receipt would be issued in your name.

Some examples of gifts that are not usually eligible are:

• Contributions of services (time, skills, effort)
• Fees for events or programs
• Purchase of lottery tickets or merchandise
• Gift cards and certificates donated by the issuer
• Money collected from others
• Cause-related marketing

Some examples of gifts that may be eligible are:

• Money (including gift cards not donated by the issuer)
• Securities
• Certified cultural property, capital property, or personal property
• Inventory
• Ecologically sensitive land

For any eligible gift, the following information about the true donor and donation is required by the CRA to be on an official income tax receipt issued by the charity:

To be eligible for an official income tax receipt, the donation must be given freely to the charity. This means that contractual or court-ordered donations, for example, are not considered gifts, and an official income tax receipt will not be issued. There must also be a transfer of property to the charity. Additional conditions may affect whether the donation can be considered a gift eligible for an official tax receipt — so each transaction is evaluated on a case-by-case basis.

We are a registered charity with the Canada Revenue Agency (CRA). This allows us to issue income tax receipts for eligible donations. It’s important to know that not all donations are eligible for income tax receipts and that the CRA sets the guidelines for charity tax receipts.