Please contact when planning a Fundraiser. This will ensure TGCF is aware of the fundraiser and we can assist with any questions.

  • Items donated for an auction event cannot be receipted as fair market value cannot be assessed unless assessed by a third party (this is timely and costly). TGCF RESERVES THE RIGHT TO NOT RECEIPTAUCTION ITEMS
  • Gifts of services, for sale at an auction or otherwise, are not eligible for an official donation receipt.
To determine the value of a fundraising dinner, the value of a comparable meal provided by a comparable facility will have to be established.
  • If the event is held at a restaurant, then the price the restaurant would charge a regular customer is the comparable value. In this regard, it is acceptable to take into account group or banquet rates
  • If tickets need to be purchased for the dinner, the ticket price in and of itself is non-reciptable. When a donor receives an advantage or consideration for a donation ( ie: ticket to an event, etc), part or all of the donation may no longer qualify as a gift
  • Any free will donations given at the event itself, are receiptable (The donation must be given freely without expectation of any return)
  • It is the view of the Canada Revenue Agency (CRA) that no part of the cost of a lottery ticket is a gift. Therefore, a lottery ticket is not eligible for an official donation receipt.

TGCF does not receipt gifts in kind. The restrictions for determining the fair market value of item(s) involve a third party to do an appraisal of the value of the goods. This can be a timely and costly matter.

  • A court ordered transfer of property to a qualified done;
  • The payment of a basic fee for admission to an event or program;
  • The payment of membership fees that convey the right to attend events, receive literature, receive services, or be eligible for entitlements of any material value that exceed 80% of the value of the payment;
  • A payment for a lottery ticket or other chance to win a prize;
  • The purchase of goods or services from a charity;
  • A gift in kind for which the fair market value cannot be determined;
  • Donations provided in exchange for advertising/sponsorship;
  • Gifts of services (for example, donated time, labour);
  • Gift certificates donated by the issuer (may qualify under specific circumstances as indicated in guidance CG-007);
  • Pledges;
  • Loans of property;
  • Use of a timeshare or vacation property; and
  • The lease of premises