What is an official donation receipt and what must it include for a registered charity?

An official donation receipt is the specific document a registered charity issues so a donor can claim a charitable tax credit or deduction under the Income Tax Act — it is different from a simple thank-you letter or invoice, and only a registered charity (or other qualified donee) can issue one. The Canada Revenue Agency prescribes what information it must contain, and getting the format wrong can make the receipt invalid even if the donation itself was genuine.

At a minimum, an official receipt has to clearly identify itself as an official donation receipt for income tax purposes, show the charity's name, address, and CRA registration number, the date and location of issue, the date the donation was received, the donor's name and address, the amount of the gift (or, for a non-cash gift, its value and a description), and an authorized signature.

Charities should keep a copy of every receipt issued and reconcile receipts against donation records regularly, since issuing receipts with incorrect or incomplete information — or for the wrong amount — is one of the more common problems CRA finds on audit, and can put a charity's registration itself at risk if the pattern is serious enough.