About Gifts
An overview of the various types of gifts a charity can give, or receive.
Giving gifts to others
Charities can generally give gifts only to other organizations that can issue a Canadian tax receipt (known as qualified donees). This section discusses qualified donees and the giving of money, goods, or services to others, in more detail.
Determining the value of gifts
Before you can issue a receipt to a donor, you must detemine how much the gift was worth. This section also reviews valuing advantages, items given to donors in return for their gifts.
Receipting
What information is required on a receipt? How do you handle split receipting? Can you issue an electronic receipt? This section answers these questions and more.