[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-279586-105":53,"doc-detail-279586-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","official-tax-receipts-section-92-information-on-official-donation-receipts","Official Tax Receipts - Section 9.2 Information on Official Donation Receipts","","Official donation receipts are formal receipts issued by registered charities and other qualified donees for gifts received, enabling donors to claim income tax-related deductions. The section defines key terms such as qualified donee and gift, clarifying that gifts are voluntary property transfers, including cash or gift-in-kind but excluding services. It also explains how split receipting applies when an advantage is received, and emphasizes that these receipts must use separate books and numbering.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/official-tax-receipts-section-92-information-on-official-donation-receipts/279586/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/official-tax-receipts-section-92-information-on-official-donation-receipts/279586.png","ImageObject",442,249,{"name":88,"@type":89},"Mason","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-29","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What qualifies a receipt as an “official donation receipt”?","Question",{"text":109,"@type":110},"An official donation receipt is issued by registered charities and other qualified donees that are registered with the Canada Revenue Agency’s Charities Directorate for gifts received.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What does “qualified donee” mean?",{"text":114,"@type":110},"Qualified donees are organizations that, under the Income Tax Act, can issue official tax receipts for gifts individuals or corporations make to them.",{"name":116,"@type":107,"acceptedAnswer":117},"Is a transfer with an advantage still considered a gift?",{"text":118,"@type":110},"Yes, a transfer can still be a gift for Income Tax Act purposes if it is made with the intention to make a gift. The receipt can be issued using the concept of split receipting, and official donation receipts are separate from regular day-to-day receipts.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},279586,1789523606,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":30,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":140},5909887256941,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Official Tax Receipts  \nContents  \n9.1 Why are Official Tax Receipts Important to Charities?  \n9.2 Information on Official Donation Receipts  \nWhat is an “official donation receipt”?  \nWhat is meant by the term “qualified donee”?  \nWhat is meant by the word “gift”?  \nCertain details need to be included on an official donation receipt Exceptions  \n9.3 More Information on Receipting: Common Questions  \nQuestions to ask before issuing an official donation receipt What do these terms mean?  \n9.4 Templates of Official Donation Receipts  \nSample \\#1-Cash gift (no advantage)  \nSample \\#2-Cash gift (with advantage)  \nSample \\#3-Non-cash gift (no advantage)  \nSample \\#4-Non-cash gift (with advantage)  \n9.5 Helpful Resource: Fundraiser’s Receipt Book Info Sheet  \n9.6 Where to Find More Information on Official Tax Receipts  \n9.7 Folder: A Place to File Your Organization’s Official Tax Receipts  \n| 1 | Overview |\n| --- | --- |\n| 2 | Administrative Info |\n| 3 | Constitution |\n| 4 | Charitable Status |\n| 5 | Minutes |\n| 6 | Policies & Procedures |\n| 7 | Financial Documents |\n| 8 | Annual Returns |\n| 9 | Official Tax Receipts |\n| 10 | Operational Info |\n| Resources |  |\n\n© 2010  \nLegal Resource Centre, Edmonton, AB  \n © 2010 Legal Resource Centre, Edmonton, AB  \nTax Receipts 9.1– 1  \nOfficial Tax Receipts  \n9.1 Why are Official Tax Receipts Important to Charities?   \n  i Key info  \nA charity must keep adequate books and records,  \n• in either English or French  \n• at a Canadian address it has on file with CRA,  \nso that CRA can verify official donation receipts issued, as well as income and expenditures.  \nWhat this means for you  \nYou must keep a copy of your official tax receipts in a safe and easily accessible place. Information follows on how to keep your receipting in good order and file a copy in your Office in a Box.  \nSection 230 of the Income Tax Act says that a charity must keep three kinds of books and records. These include:  \nn duplicates of donation receipts;  \nn information to enable determination of whether there are grounds for revocation of its status under the Act (i.e., its compliance with the Act); and  \nn such other information to allow verification of donations for which a deduction or tax credit is available.  \nWithin these three categories, it is up to you to decide which books and records to keep. As a general rule, it is better to keep more records than fewer.  \n\n| Importance\u003Cbr>of Receipts | Information\u003Cbr>on Receipts | Common\u003Cbr>Questions | Templates | Helpful\u003Cbr>Resource | More\u003Cbr>Information | Your\u003Cbr>Receipts |\n| --- | --- | --- | --- | --- | --- | --- |\n\nVersion 01 2010  \nFrom www. [charitycentral.ca/](charitycentral.ca/)  \nsite/?q=node/455  \nFrom www. [charitycentral.ca/](charitycentral.ca/)  \nsite/?q=node/457  \n© 2010 Legal Resource Centre, Edmonton, AB  \nTax Receipts  \n9.2 Information on Official Donation Receipts  \nWhat is an “official donation receipt”?  \nAn official donation receipt is a receipt issued by charities, and other qualified donees, that are registered with the Canada Revenue Agency’s Charities Directorate, for gifts received.  \nWhat is meant by the term “qualified donee”?  \nQualified donees are organizations that can, under the Income Tax Act, issue official tax receipts for gifts that individuals or corporations make to them.  \nWhat is meant by the word “gift”?  \nA gift is a voluntary transfer of property, meaning:  \nn It is given of one’s free will; the donor must not be obliged to part with the property, for instance as the result of a contract or a court order.  \nn It is given by a donor to a registered charity or other qualified donee.  \nn It is either in the form of cash or a gift-in-kind; services are not property and therefore are not considered gifts.  \nGenerally, a donor transfers the property to the charity without expecting anything in return.  \nA transfer of property for which a donor receives an advantage is still considered a gift for the purposes of the Income Tax Act as long","cbCainTuhQrPcnjr","https://ap.wps.com/l/cbCainTuhQrPcnjr","pdf",2088598,"English","# Official Tax Receipts\n## 9.1 Why are Official Tax Receipts Important to Charities?\n## 9.2 Information on Official Donation Receipts\n## What is an “official donation receipt”?\n## What is meant by the term “qualified donee”?\n## What is meant by the word “gift”?\n## Certain details need to be included on an official donation receipt","[{\"question\":\"What qualifies a receipt as an “official donation receipt”?\",\"answer\":\"An official donation receipt is issued by registered charities and other qualified donees that are registered with the Canada Revenue Agency’s Charities Directorate for gifts received.\"},{\"question\":\"What does “qualified donee” mean?\",\"answer\":\"Qualified donees are organizations that, under the Income Tax Act, can issue official tax receipts for gifts individuals or corporations make to them.\"},{\"question\":\"Is a transfer with an advantage still considered a gift?\",\"answer\":\"Yes, a transfer can still be a gift for Income Tax Act purposes if it is made with the intention to make a gift. The receipt can be issued using the concept of split receipting, and official donation receipts are separate from regular day-to-day receipts.\"}]","Official Tax Receipts - Section 9.2 Information on Official Donation Receipts | PDF",6]