The purchase of goods or services from a charity is a commercial transaction, not a gift, and is therefore not eligible for a tax receipt. In certain circumstances, however (for example, when the purchaser pays more than the fair market value of the goods or services with the intention that the overpayment be donated to the charity), a receipt can be issued for that part of the payment that represents a donation (see Split Receipting)
Example 1: A person buys a book worth $30 from a charity and pays the charity $30 for it. This is a commercial transaction, not a gift. Therefore no receipt can be issued.
Example 2: A person buys a book worth $30 from a charity but gives the charity a cheque for $50. Part of the payment ($30) represents an advantage to the donor (that is, the book), and the rest ($20) represents a donation. Therefore a receipt can be issued for $20 – the difference between the cash received by the charity and the advantage obtained by the person (see Split Receipting for limitations on issuing receipts in such cases).
