General guidelines for fundraising events or activities

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If you hold a fundraising event for a charity, you cannot issue receipts for donations received on behalf of that charity. Only the charity itself can issue receipts for donations. If a charity lends its registration number for receipting purposes, its registration could be revoked.

To issue a receipt for a fundraising event or activity, you must first determine the value of the benefits provided to all participants. These benefits are considered an advantage and must be deducted from the amount of the gift before you can issue a receipt for the eligible amount. The method of calculating the eligible amount of a gift is called split receipting.

"Intention to make a gift" threshold

When the value of the advantage received is more than 80% of the value of the gift, it is generally considered that there is no true intention to make a gift; therefore, you cannot issue a receipt.

Advantages that are the purpose of the event

The value of these advantages must always be deducted from the amount of the gift to determine the eligible amount. Examples: 

  • the meal at a fundraising dinner
  • the green fees, cart rental, and meal at a golf tournament
  • a comparable ticket price for a fundraising concert 

Other advantages

The value of these advantages must be deducted from the amount of the gift to determine the eligible amount unless the de minimis rule applies. Examples: 

  • door prizes
  • complimentary gifts (pens and key chains)
  • achievement prizes (the prize for the longest drive at a golf tournament)


The attendance of celebrities at fundraising events is not viewed as an advantage. When an additional amount is paid to participate in an activity (for example, dinner, golf, etc.) with a particular individual, it is not considered a gift. You cannot issue a receipt for the additional amount paid.

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