Tax Receipting Guidelines
The Children’s Hospital Foundation of Manitoba adheres to Canada Revenue Agency (CRA) rules and regulations pertaining to charitable tax receipts in order to protect our charitable status.
1. The Foundation will issue donation receipts for any cash donation over $20.00.
- If an individual has made a donation, the receipt will be issued in the name of that individual at their home address.
- If a corporation has made the donation, and IF a tax receipt is requested, the receipt will be issued in the company name at their corporate address.
2. A charitable donation receipt can only be issued to the issuer of the CHEQUE, unless the cheque issuer acts as an agent for collecting and remitting donations from various persons/parties. Donation receipts can be issued to the persons/parties provided that the Foundation is provided with a complete and legible list of donor information. MORE
3. A charitable donation receipt can be issued for GIFT IN KIND. Gifts in kind include but are not limited to; capital property, depreciable property, personal-use property, shares and inventory of a business. A gift in kind does not include services. MORE
4. A charitable donation receipt cannot be issued for SERVICES.
- Services include professional, business and personal services. Examples include recreation, entertainment, transportation, dining. MORE
5. A charitable donation receipt cannot be issued for SPONSORSHIPS; where a business gives cash or merchandise to the Foundation, and receives a material business advantage such as promotional or advertising services, the business has not made a gift according to CRA rules. MORE
6. In compliance with the Canada Revenue Agency, in order for gifts to be eligible for tax receipting in any given calendar year, the Foundation must have received the gift by the last business day of December, or a donation must be postmarked prior to December 31st.