Can I receive a tax receipt for a home made craft or piece of art that I would like to donate to a campaign event?
Yes if it is not donated as part of a business venture. You will need to forward to your Team Captain your name, phone number and home address, copy of documentation attesting to the value of the item, the date of the event, and what the item was used for (Silent Auction, Gift Basket, etc) . This documentation can be in the form of a gallery appraisal, or a regular listing price for the item. It is the donors responsibility to prove the market value of the item. The value is not set by the price at which it was sold. As well, a receipt cannot be given for a contribution of services (such as time, skills or effort), as a gift can only involve property. If you are unsure or have further questions about receiving a tax receipt, contact the NDWCC core team for more information. The CRA rules are very complex and you should always verify when youre not sure. Be sure to keep the original documentation.
