Tax Receipting Policy

The Kidney Foundation of Canada adheres to Canada Revenue Agency rules and regulations for charitable tax receipting. For the most current information, please CLICK HERE

Purchasers of Kidney Gala tickets:
A tax receipt for a portion of the ticket price will be mailed after the event date.

Purchasers of auction items:
A CRA foundation principle is that an individual can receive a donation tax receipt if there is a donation made – with no expectation of a benefit. In other words; there is philanthropic intent. When someone purchases a silent (or live) auction item, they receive an article in return. In other words, they receive a “benefit.”
  • For all eligible items, if the final auction price exceeds the item’s Fair Market Value (not the posted bid price) by 25% (or more), the purchaser is entitled to a tax receipt for the portion of the auction purchase price exceeding the item’s Fair Market Value. (The FMV will be posted at the auction.) 
  • For all eligible items, if the final auction price exceeds the item’s Fair Market Value by twenty-five per cent (or more), the purchaser is entitled to a tax receipt for the portion of the auction purchase price exceeding the item’s Fair Market Value. 
  • Items with a Fair Market Value that cannot be determined are not eligible for tax receipts. 

Donors of auction items:
Thank you for donating auction items to The Kidney Foundation to raise funds at our Kidney Gala through our silent and live auctions. We are pleased to provide tax receipts for donated items based on Canada Revenue Agency guidelines and policies:
  • A donated item valued at over $1000 requires a written independent appraisal (by a 3rd party) to establish Fair Market Value 
  • A donated item valued at less than $1000, also requires documentation to establish Fair Market Value, such as a printout from your website, or online sales documentation. 

In the case where a donor is not seeking a tax receipt, the Foundation still requires FMV documentation. This documentation establishes FMV for the buyer of the donated item at the Gala.

In all cases The Kidney Foundation reviews donated items on a case by case basis to ensure that we are in compliance with CRA and for audit purposes.