Official donation receipts by a newly registered charity

Policy commentary

Release date
October 4, 1993

Reference number


Official donation receipt - Whether official donation receipts can be issued by a newly registered charity for gifts received prior to the effective date of registration


To clarify the Directorate's policy regarding official donation receipts issued by a newly registered charity.


1. Where a registered charity's objects and activities are charitable throughout the year, the charity may issue official donation receipts for all cash gifts it received in the calendar year during which it was registered.

2. A registered charity cannot issue an official donation receipt for a non-cash gift received prior to the charity's effective date of registration. Regulation 3501(1) requires a registered charity to enter on the official donation receipt the day on which the non-cash gift was received. For example, an organization's effective date of registration is March 1, 1993. The organization received a non-cash gift on January 12, 1993. Since the gift was received prior to the organization's effective date of registration, a receipt cannot be issued for the non-cash gift.


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