Hamilton Health Sciences Foundation has been issued a Charitable Registration Number by the CRA, which permits it to issue charitable donation or gift receipts for income tax purposes. The privilege is governed by federal statute and internal policy. The word “gift,” by its common law definition, is “a voluntary transfer of property without valuable consideration.”
Unless specifically requested, The Foundation’s Policy is to issue Business Receipts rather than an official charitable receipt to corporations making charitable donations.
The Foundation will issue applicable income tax receipts for any donation of $10 or more unless otherwise requested.
*Gifts received by mail must be postmarked no later than December 31 to be eligible for an Official Charitable Income Tax Receipt for a given year.