Gifts and receipting

An overview of the various types of gifts a charity can give, or receive.

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.

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.

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.

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