the silver guide to non-monetary transactions

5.1. Cash donations

For the issuance of cash donation receipts, the procedure is simple. A receipt will be issued for the amount of cash received by the organization. The following information must appear on the receipt:

  • A statement that the receipt is an official receipt for income tax purposes;
  • The name and address of the charity as registered with the Canada Revenue Agency for income tax purposes;
  • The charity’s registration number;
  • The receipt’s serial number;
  • The location where the receipt was issued;
  • The date the donation was received;
  • The date the receipt was issued (if different from the date the donation was received);
  • The full name and address of the donor;
  • The value and description of any advantage received by the donor, if applicable;
  • The eligible amount of the donation for income tax purposes;
  • The signature of the recipient organization’s authorized signor;
  • The name and website address of the Canada Revenue Agency.

See the template Donation Receipt in the Toolkit