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This presentation will discuss charitable receipting and the Canada Revenue Agency’s (CRA) Fundraising Guidance. With the removal of the 80/20 expenditure requirements from the disbursement quota a few years back and increased public and regulatory scrutiny, the CRA’s Fundraising Guidance has become crucial. In addition, according to the CRA, 89 per cent of registered charities that are audited by the CRA do not correctly issue official donation receipts.

This seminar will teach you the tips and traps of fundraising and receipting, and will share best practices for aligning with the principles of the CRA’s Fundraising Guidance.


  • The definition of fundraising, and best practices for Canadian charities
  • When fundraising is not acceptable
  • How CRA evaluates a charity's fundraising and how this can impact you
  • Practices that will raise concerns with CRA
  • Allocating fundraising expenditures and the perils of not doing it correctly
  • Transparency, accountability and disclosure
  • When are charities allowed to issue official donation receipts (“tax receipts”) and when are they not?
  • The eligible amount of a gift and how to determine fair market value
  • How to prevent abuses and the consequences of improper receipts
  • Some challenging receipting issues


Accountants whose clients are charities and/or non-profit corporations, those who sit on the board of directors of a charity and/or non-profit corporation and/or those who conduct audits and review engagements for charities and/or non-profit corporations.