Donation Receipting: Due Date for Issue

It's so interesting how we can go along for years, doing something a certain way, all the time thinking this is the way it needs to be done.  That is until someone questions it and does a little research for themselves.  Well, that's the case of the question I received today about the official due date for issuing donation receipts:

A quick question on the donation receipts.   Do they have to be in the mail tomorrow, or can I bring them to church next Sunday to hand out?  CRA's website seems to indicate that there is not a deadline to get them out.

Answer:  The CRA only suggests that receipts be issued by February 28.  However, they also recommend that it is a good date to have them ready and available so individuals can complete their personal tax returns on time which is on or before April 30.


There is no consequence to the church or its charitable status if they do not have receipts out by this day.  However, it does show due diligence on the part of the church and also consideration for givers to have them done in a timely manner.

For those churches that have a large number of receipts they do have the option of issuing receipts at periodic intervals.  This can help greatly to reduce the February crunch.

That was a great question! 

Check it out for yourself at:  http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rcpts/whn-eng.html