Proper receipting practices are essential for maintaining your charity’s good standing with the Canada Revenue Agency (CRA). Whether you’re issuing receipts manually or through CRM software, understanding CRA requirements helps you avoid audit risks and builds trust with your donors.
What Counts as a Charitable Gift?
All official donation receipts must include:
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Your charity’s legal name and CRA registration number
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Date of the gift and date the receipt was issued
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Serial number of the receipt
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Donor’s full name and address
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Amount donated and eligible amount
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Description and value of any advantage received
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A statement that it is an official receipt for income tax purposes
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Authorized signature
Common Errors to Avoid
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Issuing receipts for ineligible gifts (e.g., raffle tickets, sponsorships)
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Missing required fields (such as the advantage value)
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Post-dating receipts
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Using generic thank-you letters as tax receipts
Best Practices
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Train staff on CRA guidelines
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Use automated receipting via your CRM or donation platform
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Regularly audit your receipts to ensure compliance