Donations for the benefit of the donor

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



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