Issuing official donation receipts for registered journalism organizations
Registered journalism organizations (RJO) can issue official donation receipts for gifts they receive. Any receipts issued must meet the requirements of the Income Tax Act.
The RJO must determine whether they have received a gift for the purposes of the Act and the eligible amount of the gift. For more information, go to What is a gift and see P113, Gifts and Income Tax.
Official donation receipts must be legible and cannot be readily altered.
Receipts for cash gifts must include the following:
- a statement that it is an official receipt for income tax purposes
- the name and address of the RJO as on file with the Canada Revenue Agency (CRA)
- a unique serial number
- the registration number issued by the CRA
- the location where the receipt was issued (city, town, municipality)
- the date or year the gift was received
- the date the receipt was issued
- the full name, including middle initial, and address of the donor
- the amount of the gift
- the amount and description of any advantage received by the donor
- the eligible amount of the gift
- the signature of an individual authorized by the RJO to acknowledge gifts
- the name and website address of the CRA
Receipts for non-cash gifts must also include:
- the date the gift was received (if not already included)
- a brief description of the gift received by the RJO
- the name and address of the appraiser (if the gift was appraised)
The amount of a non-cash gift must be its fair market value at the time the gift was made.
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