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.