Pledges
Can a charity issue official donation receipts for pledges?
No. A pledge or promise to make a gift is not in itself a gift. Therefore, a registered charity cannot issue an official donation receipt for a pledge. However, when a donor honours a pledge, by making a voluntary transfer of property, a donation receipt can be issued.
Is a pledge enforceable?
No. Generally, a pledge does not constitute a contract, and is not enforceable.