Fundraiser’sReceiptBook:
ReceiptingDecisionTree
Thepurposeofthisguideistoprovidesmalland/orrural
charitieswithageneralunderstandingofthestepsneededto
determine:
1. Whetheragiftqualifiesforareceipt
2. Whetheragiftcan:
a) Beappraisedbyathirdparty,or
b) Beappraisedbysomeonewithin thecharitywith
sufficientknowledgeofthegift
3. Whattypeofreceiptshouldbeissuedtothedonor
a) CashGift–NoAdvantage(Example1)
b) Non‐CashGift–NoAdvantage(Example2)
c) CashGift–WithanAdvantage(Example3)
d) Non‐CashGift‐ WithanAdvantage(Example4)
Aquickref erenceisalsoincluded toprovideabriefdescription
ofthereceiptingtermsusedinthedecisiontree.
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