Notes

Slide Show

Outline

1	"Tax Receipting and Return of..." Tax Receipting and Return of a Gift
2	OVERVIEW OF PRESENTATION
3	A. IMPORTANCE OF ISSUING ACCURATE DONATION RECEIPTS
4	"If a receipt includes false..."
5	BASIC DUTIES OF A CHARITY IN ISSUING RECEIPTS
6	C. SPLIT RECEIPTING RULES
7	"Split receipting rules proposed in..."
8	"Donative intent required"
9	"Deduct Advantage"
10	"Advantage must be clearly identified..."
11	"Not necessary that the advantage..."
12	"“Deemed fair market value"
13	"Deeming rules applies"
14	D. WHEN TO RECEIPT?
15	E. CONTENTS OF RECEIPTS
16	"Full name"
17	"For gifts in kind"
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20	F. PREPARATION AND OTHER ADMINISTRATIVE MATTERS
21	"To replace a lost receipt"
22	"May use a facsimile signature..."
23	"Donor records are stored on..."
24	"In that case"
25	"May email donation receipts to..."
26	"Must reflect true donor on..."
27	"If a charity is asked..."
28	G. WHAT MAY NOT BE RECEIPTED?
29	"Purchase of an item or..."
30	H. RETURN OF A GIFT
31	"A gift could also possibly..."
32	"As a result"
33	"The original gift is returned..."
34	"The date the gift was..."
35	I. HOW TO ENSURE COMPLIANCE
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