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Official Donations Receipt for Groups Procedure

Introduction

Scouts Canada is a registered charity and Groups and Properties are branches of Scouts Canada. Donors may designate gifts to Groups and Properties.

Scouts Canada issues official donation receipts for our Groups and Properties so they don’t have the additional administrative burden of registering for and maintaining registered charitable status.

Following this procedure ensures that our donors are recognized for their support and we meet Canada Revenue Agency requirements.

Official donation receipts are normally issued within 30 days of the Scouts Canada Revenue Development Department receiving the donation. Groups or Properties are encouraged to submit donations directly to the Scouts Canada Revenue Development Department at 1345 Baseline Road in Ottawa within one week of receipt.

Receipts will only be issued for donations of $20 or greater.

Our Procedure

  1. The following apply to the process of making and recording a donation to a Group or Property:
    1. Donors may make a donation to Scouts Canada by cheque, credit card, or cash. Donations designated for a Group or Property will be disbursed to that Group or Property.
    2. Donors may make a donation by cheque or cash to the Group or Property, who will submit the donation to Scouts Canada for processing.
  2. After processing the donation:
    1. The official donation receipt is prepared.
    2. The designated donations requisition is prepared to have the donated funds directed to the Group or Property.

Inadmissible Donations

  1. According to the Canadian Revenue Agency (interpretation bulletin CPC-019), charities may not issue official donation receipts if:
    1. The donor has directed the charity to use the funds to defray or pay the costs of a particular participant.
    2. A family member benefits directly from the donation (e.g. registration fees, event fees).
    3. A participant has to collect amounts corresponding to his/her expenses to participate in activities, failing which the member will not be able to participate in the activities. Contributions from family members and friends do not qualify for official donation receipts.

Donating Expense Reimbursement

  1. According to the Canada Revenue Agency3, “a charity can reimburse a volunteer for the expenses incurred on behalf of the charity and later accept the return of the payment as a gift, provided that the amount is returned voluntarily.”
    1. The parties are encouraged to proceed by way of an exchange of cheques.
    2. The volunteer submits an expense claim.
    3. Scouts Canada issues a cheque to the volunteer covering the costs incurred.
    4. The volunteer then writes a cheque to Scouts Canada for an equivalent or lesser amount.
    5. By using the cheque-exchange method, a charity will have proper financial records justifying the receipt it issues to the volunteer and the volunteer can document that he or she has transferred property to the charity.

Related Policies & Standards

 

Related Procedures

 

Resources 

 

Approved 

February 2022

Effective Date

February 2022 

Updates 

V2: Updated to reflect financial consolidation and centralization of Revenue Development services


[1] https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/policies-guidance/policy-commentary-012-pocket-expenses.html

Uncontrolled When Printed: When printed, document cannot be guaranteed to have the current information and should be used with caution. This document is marked “uncontrolled” and the user is responsible for determining if the current version is active. To find the most updated version, please refer to Scouts Canada BP&P on Scouts.ca.