What Can Be Receipted? 

• Direct Donations:  These donations are sent directly to the Foundation in the form of cash accompanied by a Donor Card, a cheque made out directly to the Stephen Lewis Foundation, or an online donation. No service or product has been received in exchange for this donation.
• Agent Donations: These donations are usually cash or cheque donations intended for the Stephen Lewis Foundation, but sent in by a grandmothers' group or other third party. Cheques must be made out directly to the Stephen Lewis Foundation.
• Suggested Donations:  These donations usually result from an event for example, where attendees have already been granted admission, and then asked for a separate suggested donation of XXX dollars.  This means that attendees may pay more or less than the suggested amount, or nothing at all.
• Seller Donates Proceeds:  Funds sent in as proceeds from the sale of craft or food items for example, are tax receiptable to an individual seller (not the buyer), as a cash gift.

TIP: Cash donations can be tracked by using the Donor Cards or Donor Tracking Sheet available at: www.stephenlewisfoundation.org/plan_forms.htm.

What Cannot Be Receipted?

• Donations to Third Parties:  The Foundation cannot issue a tax receipt to a donor when the donation was not intended for the Stephen Lewis Foundation.  For example, a donor is not entitled to an official tax receipt from the Foundation if their cheque was intended for a grandmother group or an individual.
• Set Price Ticket Sales:  The Foundation cannot issue a tax receipt to a donor where they have paid a set admission price to an event, such as a concert or dinner for example, even if 100% of the ticket price is donated to the Foundation.  Direct or agent donations at a ticketed event, received in addition to the set ticket price, are tax receiptable.
• Purchase of Products or Services:  The Foundation cannot issue a tax receipt to a donor when they have received a product or service in return for their donation.  For example, someone who has purchased fudge where the proceeds are being donated to the Foundation, is not eligible for an official tax receipt.  Or, someone who has bought a raffle ticket or bid on an item at a silent or live auction, is not eligible for an official tax receipt.

Please do not hesitate to contact us if you have further questions about tax receipting.
You can also find more detailed information at: www.stephenlewisfoundation.org/plan_receipts.htm.

Questions?  Call: 416-533-9292 ext 230 or 1-888-203-9990 ext 230 or Email: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it This e-mail address is being protected from spam bots, you need JavaScript enabled to view it