Registered journalism organizations

As per other qualified donees, two of the main obligations of registered journalism organizations (RJO) are issuing official donation receipts that meet the requirements of the Income Tax Act and keeping reliable and complete books and records. See below for more information about what these requirements are.

For more information, see Guidance on the income tax measures to support journalism

Issuing official donation receipts

RJOs can issue official donation receipts for gifts they receive.

To do so, they 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.

Books and records

To maintain its qualified donee status, an RJO must keep books and records that include:

Books and records must be kept at the Canadian address that the RJO has on file with the CRA and must be provided to the CRA on request.

Books and records include, but are not limited to:

Books and records also include source documents, such as:

For more information about keeping books and records, including the types of records that should be kept, retention periods, and electronic records, go to Keeping Records.

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