What Information Should a Canadian Donation Record Include?

Two different things get confused here, so keep them separate: your internal donation record (your log of every gift received) and the official donation receipt you issue to the donor (the document CRA's rules govern). Your log feeds the receipt — so get the log right first.

Last reviewed: October 2026. For the authoritative requirements, see CRA's guidance on issuing official donation receipts.

Your internal donation record: the fields you need

• Date received — the actual date the gift arrived, not the date you entered it.
• Donor's full name and address — exactly as it should appear on the receipt. Spellings matter; donors notice.
• Amount — and the form it arrived in (cash, cheque, card, e-transfer). Cheque and e-transfer references help when a donor calls in February asking for a reprint.
• Fund or campaign — general, gala, building fund. Restricted gifts need to be traceable.
• Any advantage given to the donor — a gala dinner, an auction item, a thank-you gift. This drives the eligible amount below.
• Receipt number issued — and whether the receipt has been sent. "Receipt sent ☐" is the cheapest audit insurance there is.

Eligible amount vs. advantage, in plain language

When a donor gets something back in return for a gift, CRA only lets you receipt the eligible amount: the fair market value of the gift minus the value of the advantage the donor received. Two everyday examples:

If the advantage is more than a nominal amount, the receipt must describe it. Non-cash gifts (securities, property) have additional rules, and you cannot issue receipts for donations of time or services.

Want the finished toolkit? Get the Donation Tracker + CRA Receipt Checklist →

CRA's official receipt: the mandatory fields

An official donation receipt from a registered charity must include, among other things: the charity's name, address, and CRA registration number; a unique receipt serial number; the date the donation was received; the donor's name and address; the eligible amount; a description of any advantage; the signature of an authorized person; and the statement that the receipt is for income tax purposes, with CRA's name and website address.

See the full plain-language checklist with a printable lite log you can use today.

Record-keeping tips that prevent receipting-season panic

• Log every donation the day it arrives. A forgotten donation is a donor who never gets a receipt — and donors remember.
• Use sequential, unbroken receipt numbers. Gaps in the sequence are the first thing an auditor asks about.
• Keep copies of every receipt you issue. When a donor loses one in tax season, a reprint takes seconds instead of hours.
• Reconcile the log with the bank monthly. Donations in the bank but not in the log are how year-end surprises happen.

Related guides

• Nonprofit Donation Tracking Spreadsheet — free CRA receipt checklist and printable lite donation log.
• Donation Receipt Checklist (Canada) — the mandatory CRA receipt fields and the errors that invalidate receipts.
• Nonprofit Administration Checklist — donation receipting in your yearly admin cycle.