Guidelines for Charities and Qualified Donees on Issuing Donation Receipts

Under the Income Tax Act, there is no legal obligation for registered charities or other qualified donees to provide official donation receipts or issue them within a specific timeframe.

However, if your organization chooses to issue receipts, it should ensure compliance with standard receipting regulations.

While there is no requirement to issue receipts specifically for donations made during an extension period, some organizations may do so as a courtesy to donors who typically receive a single annual receipt for multiple contributions.

Determining the Donation Date

Qualified donees should record the date of donation based on the following guidelines:

• In-person or electronic donations: The donation date is when the qualified donee receives the contribution.

• Mailed donations: The donation date is considered the postmark date on the envelope. Organizations should retain the stamped envelope as part of their records.

Examples:

• A mailed donation received on January 10, 2025, but postmarked December 28, 2024, can be receipted with a donation date of December 28, 2024.

• A donation made via cash, cheque, credit card, money order, or electronic payment on January 10, 2025, should have a receipt dated January 10, 2025.

Reporting Tax-Receipted Revenue on the T3010 Return

The extension period does not alter how tax-receipted revenue is reported on the T3010 Registered Charity Information Return.

Charities must report all official donation receipts issued during their 2025 fiscal period on their 2025 T3010 return. This applies to other registered entities, such as journalism organizations and amateur athletic associations.

Example:

A charity with a fiscal year from January 1 to December 31 issues:

• $5,000 in receipts between January 1, 2025, and February 28, 2025
• $60,000 in receipts between March 1, 2025, and December 31, 2025

The total tax-receipted revenue reported on Line 4500 of the 2025 T3010 return would be $65,000.

Maintaining Accurate Books and Records

Qualified donees are required to keep detailed records of their activities. While not mandatory, best practices include:

• Retaining postmarked envelopes for mailed donations
• Documenting which receipts were issued during any extension period

These practices help ensure transparency and allow organizations to respond effectively to donor inquiries or requests from the CRA.

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