Donations that are primarily intended to benefit the individual making the donation are not eligible for a tax receipt. Benefits to the donor can include:
- admission fees to concerts or other performances;
- tickets to attend events where a meal is served or entertainment is provided;
- events that include auctions, lotteries, or draws;
- provision of services, such as the use of a charity’s premises or meeting facilities; and
- recognition for sponsors.
In some conditions, however, a receipt can be issued for a part of the payment (see Split Receipting for more information and examples).
Charity Tax Tools