No. Many foundations or charities do not understand that a Canadian registered charity does not issue an official donation receipt to another Canadian registered charity (or qualified donee ie. organization that can issue an official donation receipt) when it receives cash or gifts in kind from it. When a Canadian registered charity receives a donation from an individual, business, foreign charity, or martian it can issue an official donation receipt. Now the martian and the foreign charity probably will not be able to use such a receipt but you can issue it anyway!. Here is a note from the Canada Revenue Agency on the subject of “Gifts from other registered charities”
http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/gfts/rgstrd-chrts-eng.html
“Gifts from other registered charities
A registered charity should not issue official donation receipts for gifts (cash or gifts-in-kind) it receives from other registered charities nor should other registered charities insist on receiving official donation receipts. Official donation receipts that bear a charity’s registration number and other information are required for tax deduction or credit purposes only; registered charities do not pay income tax and, therefore, do not need a donation receipt.
A charity can acknowledge gifts received from other registered charities by way of a letter or ordinary receipt – one that does not state that it is an official receipt for income tax purposes.
The charity should still provide its registration number to donor charities for their reporting requirements.”
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