Does a registered charity have to issue official donation receipts for gifts it receives?
No. Receipting carries with it a certain administrative burden. Therefore, registered charities may choose to issue receipts according to certain criteria, or they may choose not to issue receipts at all.
Some registered charities set minimum donation thresholds for receipting. Others do not provide receipts during certain fundraising events.
Remember that donors cannot claim a charitable tax credit or deduction unless they are issued an official donation receipt. Therefore, registered charities are strongly advised to make potential donors aware of any circumstances in which a receipt will not be issued.