Gifts from other registered charities
A registered charity should not issue official donation receipts for gifts (cash or non-cash gifts) 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.