Quick Answer
An official donation receipt issued by a Canadian registered charity must contain: a statement that it is an official receipt for income tax purposes; the charity's name, address, and CRA registration number; the receipt's serial number; the place where the receipt was issued; the date the donation was received; the total amount received or fair market value; the amount and description of any advantage; the eligible amount of the gift; the date the receipt was issued; the donor's name and address; an authorized signature, including facsimile where permitted; and the CRA website address. For non-cash gifts, the description and fair market value must also appear, and appraiser details are required if the gift was appraised.
The CRA’s receipt requirements are codified in section 3501 of the Income Tax Regulations. They are not optional. A receipt missing required elements can be invalidated, and the donor’s tax credit can be reversed years later.
Required elements — every receipt
| # | Element |
|---|---|
| 1 | ”Official receipt for income tax purposes” |
| 2 | Charity’s name and address as on file with the CRA |
| 3 | Charity’s registration number (BN ending in RR####) |
| 4 | A unique serial number |
| 5 | The place (city/town) where the receipt was issued |
| 6 | The date the donation was received (or the year, if a cumulative receipt) |
| 7 | The date the receipt was issued |
| 8 | The donor’s full name and address |
| 9 | The total amount received or fair market value of the gift |
| 10 | The amount and description of any advantage received by the donor |
| 11 | The eligible amount of the gift |
| 12 | The signature of an individual authorized by the charity, including facsimile where permitted |
| 13 | The CRA website address: canada.ca/charities-giving |
Additional elements — non-cash gifts
For gifts of property other than cash:
- A brief description of the property
- The fair market value of the property at the time of the gift
- If the gift was appraised, the name and address of the appraiser
Additional elements — split receipting
Where a donor receives an “advantage” (a benefit) in exchange for a gift — most commonly with fundraising events, gala tickets, charity auctions — the receipt must reflect split receipting:
- Total amount of the gift
- Value of the advantage
- Eligible amount of the gift (gift minus advantage)
For example: a $200 gala ticket where the meal/entertainment is worth $80 produces a $120 eligible-amount receipt.
Common errors
- Issuing a receipt for the full ticket price of a fundraising event without subtracting the FMV of the advantage.
- Omitting the unique serial number.
- Missing the CRA website address (a relatively recent requirement that older charity templates often miss).
- Receipting in-kind donations without an FMV determination.
- Issuing a receipt to a corporate donor in the name of an individual.
- Issuing a receipt for sponsorship dollars where the sponsor receives material advertising value (sponsorship is generally not a receiptable gift).
What goes wrong in an audit
In a CRA audit, the charity is asked to produce its receipt log and supporting documentation for all receipts issued. Receipts missing required elements can be invalidated. Invalid receipts mean the related donations are not eligible for the donor’s tax credit — and the CRA can issue reassessments to donors years after the fact.
The fix is upstream: get receipts right at point of issue. A monthly reconciliation between the donor CRM, accounting records, and issued receipts catches errors while they’re still fixable.
Sources
Last Updated: June 2026
Sources reviewed: June 27, 2026
General information only. This page is not legal, tax, assurance, or professional advice for any specific organization. Confirm decisions with the CRA, your CPA, and legal counsel for your facts.