CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities understanding what is a “gift” that can be receipted.  The document is located at http://www.cra-arc.gc.ca/E/pub/tg/p113/p113-e.html Here is an excerpt dealing with what gifts you can claim.

What gifts can you claim?
Gifts to registered charities and other qualified donees
You can claim a tax credit based on the eligible amount of the gift you give to a qualified donee. A qualified donee generally includes:
• a registered Canadian charity;
• a registered Canadian amateur athletic association;
• a Canadian tax-exempt housing corporation that only provides low-cost housing for seniors;
• a municipality in Canada, or under proposed changes, for gifts made after May 8, 2000, a municipal or public body performing a function of government in Canada;
• the United Nations and its related agencies;
• a prescribed university outside Canada;
• a charitable organization outside Canada to which the Government of Canada has made a donation in the tax year, or the previous tax year; and
• the Government of Canada, a province, or a territory.
Generally, you can claim part or all of the eligible amount of your gifts, up to the limit of 75% of your net income for the year. You may be able to increase this limit if you give capital property (including depreciable property). For details, see “Calculating your increased donation limit”.
Non-qualifying gifts
Special rules apply if you make a gift of a non-qualifying security, such as shares of a corporation you control, or obligations, or any other security issued by yourself (other than shares, obligations, and other securities listed on a designated stock exchange and deposits with financial institutions). For details, see Guide T4037, Capital Gains.
Gifts to U.S. charities
Generally, if you have U.S. income, you can claim any gifts to U.S. charities that would be allowed on a U.S. return. You can claim the eligible amount of your U.S.. gifts up to 75% of the net U.S. income you report on your Canadian return. However, you may be able to claim the eligible amount of your gifts to certain U.S. organizations up to 75% of your net world income. You can do this if you live near the border in Canada throughout the year and commute to your principal workplace or business in the United States, and if that employment or business was your main source of income for the year.

Gifts to Canada, a province, or a territory
You can claim a tax credit based on the eligible amount of gifts to the Government of Canada, a province, or a territory. Government gifts do not include contributions to political parties.
If the gifts were agreed to in writing before February 19, 1997, the amount that qualifies for the tax credit is not limited to 75% of your net income for the year. Enter the eligible amount of these gifts on line 342 of Schedule 9, Donations and Gifts. In all other cases, the amount that qualifies for the tax credit is limited to 75% of your net income. Enter the eligible amount on line 1 of Schedule 9.
Gifts to Canada include monetary gifts made directly to the federal Debt Servicing and Reduction Account. If you made such a gift, which will be used only to service the public debt, you should have been provided with a tax receipt for the gift. To make a gift to this account, which should be made payable to the Receiver General, send it, along with a note asking that we apply it to this account, to:
Place du Portage, Phase III, 11 Laurier Street, Gatineau QC,  K1A 0S5.
Gifts of ecologically sensitive land
You can claim a tax credit based on the eligible amount of a gift of ecologically sensitive land (including a covenant, an easement, or, in the case of land in Quebec, a real servitude) you made to Canada, or one of its provinces, territories, or municipalities, or a registered charity approved by the Minister of the Environment.
Under proposed changes, gifts of ecologically sensitive land made after May 8, 2000, to a municipal or public body performing a function of government in Canada, will also qualify for a tax credit.
The Minister of the Environment, or a person designated by that minister, has to certify that the land is important to the preservation of Canada’s environmental heritage. The Minister will also determine the fair market value (FMV) of the gift.
For a gift of a covenant or an easement, or a real servitude (in Quebec), the FMV of the gift will be the greater of:
• the FMV of the gift otherwise determined; and
• the amount of the reduction of the land’s FMV that resulted from the gift.
The FMV of the donated property, as determined or redetermined by the Minister of the Environment, will apply for a 24-month period after the last determination or redetermination. If you make a gift of the property within that 24-month period, it is the last determined or redetermined value that you use to calculate the eligible amount of the gift, whether you claim the gift as a gift of ecologically sensitive land or as an ordinary charitable gift.
Your claim for a gift of ecologically sensitive land is not limited to a percentage of your net income.
The Minister of the Environment (or if the land is located in Quebec, the ministère du Développement durable, de l’Environnement et des Parcs) will issue you a certificate indicating the FMV of the gifted property and that the property is important to the preservation of Canada’s environmental heritage. Attach this certificate to your income tax return. Enter the eligible amount of the gift of ecologically sensitive land on line 342 of Schedule 9, Donations and Gifts.
You may have a capital gain or loss for the land that you donated. For information, see “Capital gains and losses”.

Gifts of certified cultural property
Special incentives have been put in place to encourage Canadians to keep in Canada cultural property that is of outstanding significance and national importance. Under the Cultural Property Export and Import Act, people can donate this type of property to Canadian institutions and public authorities that have been designated by the Minister of Canadian Heritage.
You can claim a tax credit based on the eligible amount of gifts of certified cultural property. The eligible amount of your gift is calculated based on the fair market value (FMV) of the property, as determined by the Canadian Cultural Property Export Review Board (CCPERB).
The FMV of the donated property, as determined or redetermined by the CCPERB, will apply for a 24-month period after the last determination or redetermination. If you make a gift of the property within that 24-month period, it is the last determined or re-determined FMV that you use to calculate the eligible amount of the gift, whether you claim the gift as a gift of cultural property or as an ordinary charitable gift.
Your claim for a gift of certified cultural property is not limited to a percentage of your net income.
If you donate cultural property, certified by the CCPERB, to a designated institution or a public authority, the CCPERB will issue you Form T871, Cultural Property Income Tax Certificate, indicating the FMV of the gifted property. Attach this certificate to your income tax return. Enter the eligible amount of the gift of certified cultural property on line 342 of Schedule 9, Donations and Gifts.
You do not have to report, or pay tax on, any capital gain that you realize when you donate certified cultural property to a designated institution or a public authority. You can, however, deduct capital losses within specified limits. For more information, see Guide T4037, Capital Gains.
For more information on the certification of cultural property donations, see the section “The Cultural Property Export and Import Act”.