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A gift (donation) is the voluntary transfer of property, either in the form of cash or a gift-in-kind, without the donor expecting to receive anything in return. The concept of Fair Market Value is discussed and the appraisal process required for receipting is clarified. A Receipting Decision Tree...
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Please note that from time to time the CRA revises form T3010 to reflect changing CRA information requirements on the annual return. You should be sure to use the correct version of the form, based on the year for which you are preparing the return.
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Cette vidéo décrit le processus d'émission des reçus lorsqu'un donateur recoit un avantage en echange de son don (billets de spectacle, t shirt, tasse, etc)
Disponible aussi en anglais
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Covers: Roles and Responsibilities, Financial Management Checklist, Preparing the Budget and Bookkeeping.
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This video describes the receipting process when a donor receives a benefit or an advantage (i.e. tickets, t-shirt, mug, etc.)
Also available in French
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Also available in French under the title : Exemples - Reçus officiels de dons
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A charity must have adequate books and records to demonstrate responsible governance and that most resources are used for charitable purposes. This video presents a framework for organizing these books and records in categories such as organizational history, governing documents, legal contracts,...
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Disponible aussi en anglais sous le titre: Sample official donation receipts
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Chapter 1 - General information
Chapter 2 - How to complete the NPO information return
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