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:

Receipts for non-cash gifts must also include:

The amount of a non-cash gift must be its fair market value at the time the gift was made.

For examples, go to Sample official donation receipts.

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