Notes
Slide Show
Outline
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"Tax Receipting and Return of..."
  •  Tax Receipting and Return of a Gift
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OVERVIEW OF PRESENTATION
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A.  IMPORTANCE OF ISSUING ACCURATE DONATION  RECEIPTS
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"If a receipt includes false..."
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BASIC DUTIES OF A CHARITY IN ISSUING RECEIPTS
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C.  SPLIT RECEIPTING RULES
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"Split receipting rules proposed in..."
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"Donative intent required"
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"Deduct Advantage"
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"Advantage must be clearly identified..."
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"Not necessary that the advantage..."
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"“Deemed fair market value"
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"Deeming rules applies"
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D.  WHEN TO RECEIPT?
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E.  CONTENTS OF RECEIPTS
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"Full name"
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"For gifts in kind"
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F.  PREPARATION AND OTHER ADMINISTRATIVE MATTERS
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"To replace a lost receipt"
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"May use a facsimile signature..."
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"Donor records are stored on..."
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"In that case"
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"May email donation receipts to..."
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"Must reflect true donor on..."
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"If a charity is asked..."
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G.  WHAT MAY NOT BE RECEIPTED?
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"Purchase of an item or..."
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H.  RETURN OF A GIFT
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"A gift could also possibly..."
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"As a result"
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"The original gift is returned..."
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"The date the gift was..."
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I.    HOW TO ENSURE COMPLIANCE
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