Gifting and receipting

Caution: Lending registration numbers

Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name and number and must account for the corresponding donations on its annual information return. A charity that lends its registration number risks losing its charitable registration.


  • Receiving gifts
    What is a gift? Why pledges, gift certificates, services and sponsorship funds are not gifts, returning a gift to a donor, anonymous gifts
  • Issuing receipts
    What you need to know to issue a receipt, consequences of improper receipting, determining fair market value, split receipting, sample receipts
  • Video series: Gifting and receipting
    This video series will help charities and other qualified donees understand the rules relating to gifting and receipting
  • Questions and answers
    Answers to common gifting and receipting questions

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