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Standard C5: Receipts

Description:

A gift-in-kind is a gift of any property excluding cash. Gifts-in-kind could include gifts of real property (land or buildings), personal use property (an item used in a personal rather than a business context, for example clothing), intangible property (investments), or intellectual property (patents, licenses).

Standard C5 Explained

  • Official tax receipts

    Comprehensive guide to receipting for charitable organizations. Provides key definitions of the range of "gifts," how to document giving to and from qualified donees, and calculating receipts for gifts in kind.  Part of the Charity Central Essentials series. 

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  • Sample official donation receipts

    Also available in French under the title : Exemples - Reçus officiels de dons

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  • Exemples - Reçus officiels de dons

    Disponible aussi en anglais sous le titre: Sample official donation receipts

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  • Gifting and receipting

    Learn about the types of donations and gifts for which registered charities can issue a receipt, and instructions on receipting.

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  • Dons et reçus

    Renseignez-vous sur les genres de dons pour lesquels les organismes de bienfaisance enregistrés peuvent délivrer un reçu, et obtenez des instructions relatives à la délivrance des reçus.

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  • Issuing complete and accurate donation receipts (Canada Revenue Agency)

    A registered charity may only issue official receipts for donations that legally qualify as gifts. An official receipt must contain all the information specified in Regulation 3501 of the Income Tax Act.

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  • Remettre des reçus de dons complets et exacts (ARC)

    Un organisme de bienfaisance enregistré peut remettre des reçus officiels seulement pour les dons légalement admissibles. Un reçu officiel doit contenir tous les renseignements précisés au règlement 3501 de la Loi de l'impôt sur le revenu.

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  • Issuing receipts

    Canada Revenue Agency provides this comprehensive list of the varying scenarios under which charitable organizations issue receipts:  Which organizations can issue official donation receipts? Does a registered charity have to issue official donation receipts for gifts it receives? What...

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  • Remise de reçus

    Les renseignements du l'ARC au sujet des reçus pour les organismes de bienfaisance:  Quels organismes peuvent remettre des reçus officiels de dons? Un organisme de bienfaisance est-il tenu de remettre des reçus officiels de dons pour les dons qu'il reçoit? Ce que vous devez...

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