Only gifts to organizations the CRA recognizes earn a tax receipt, so the first question for any donation is whether the recipient is a registered charity or another qualified donee, and the second is whether what you gave counts as a gift. This page covers both checks, the information a valid receipt must contain, and the gifts that are handled differently (US charities and political parties). What the credit is worth once a gift qualifies is worked out on the charitable donation tax credit calculator page, and the other claims available on a return are listed in the guide to Canadian tax deductions and credits.
How to verify a charity is registered with the CRA
CRA Charities Listings (the definitive check)
Go to: canada.ca → search “CRA Charities Listings”
Enter the organization’s name, location, or registration number. Valid registered charities show:
- Status: Registered (deregistered or revoked organizations will show that status instead)
- Business Number (BN): A 9-digit number followed by “RR” and a 4-digit reference number (e.g., 123456789 RR 0001)
- Category: Public foundation, private foundation, or charitable organization
- Fiscal year end and filing compliance
If you can’t find the organization, it doesn’t have registered charity status, and donations to it are not eligible for the Canadian charitable donation tax credit.
Other qualified donees
Registered charities are not the only organizations that can issue an official receipt. The CRA also recognizes:
- Registered Canadian amateur athletic associations (RCAAAs)
- The United Nations and its agencies
- The Government of Canada, a province or a territory
- Certain universities outside Canada that are registered as qualified donees
Not eligible: GoFundMe or other personal fundraising campaigns, crowdfunding for individuals, social clubs and business associations, unregistered community groups, and foreign charities (with the narrow exceptions below).
What the credit is worth, in brief
Once the recipient checks out, the receipt feeds a two-tier federal credit (a lower rate on a year’s first $200 of gifts, a higher one beyond it) and a matching provincial credit. The donation tax credit calculator page has the rates, worked examples by province, and the rules for gifts of securities.
What qualifies as a charitable gift
Not everything you give to a charity creates a full donation receipt. The CRA distinguishes between:
| Type | Eligible for receipt? | Notes |
|---|---|---|
| Cash / cheque / credit card gift | Yes, full amount | No benefit received in return |
| Securities (stocks, mutual funds) donated in-kind | Yes, fair market value | Also exempt from capital gains tax on the appreciated portion |
| Gala ticket where you receive a dinner | Yes, only the excess over the dinner’s value | e.g., $200 ticket, $75 dinner value = $125 eligible receipt |
| Volunteer hours | No | The CRA does not allow claims for the value of time |
| Personal property (art, equipment) | Yes, appraised fair market value | Formal appraisal may be required |
| Foreign charity (not CRA-registered) | No (with limited exceptions) | See exceptions below |
| School fundraiser / raffle ticket | No | Lottery tickets are not eligible; you received consideration |
| Crowdfunding for an individual | No | Not a registered charity |
| CanadaHelps | Yes | Acts as intermediary; issues consolidated receipt |
Minimum information your donation receipt must contain
The CRA requires official donation receipts to include all of the following:
- A statement that it is an official receipt for income tax purposes
- Name and address of the registered charity
- Charity’s BN (Business Number with RR suffix)
- Your name and address
- Amount of the gift and date received
- Date the receipt was issued
- Serial number of the receipt
- Signature of an authorized official of the charity
If your receipt is missing any of these, particularly the registration number, the CRA may deny the claim.
Special situations
Donations to US charities
If you earn US-source income, you may be able to claim donations to US-registered charities under the Canada-US Tax Treaty, but only to the extent of your US-source income and subject to treaty limits. The gifts go on Schedule 9 with your other donations.
Political contributions
Contributions to registered federal political parties and candidates are not charitable donations. They earn a separate political contribution tax credit, which pays a higher rate on small amounts and is capped each year:
| Contribution | Federal credit rate | Max credit |
|---|---|---|
| First $400 | 75% | $300 |
| Next $350 ($401 to $750) | 50% | $175 |
| Over $750 | 33.33% | $175 |
| Annual maximum credit | $650 |
The credit is claimed on line 41000 of the return, not on Schedule 9.
Timing a claim
A receipt doesn’t have to go on the return for the year of the gift; the carry-forward rules on the calculator page set how long it can wait. A receipt left off a return already filed is a different case, covered in claiming forgotten charitable donations.