# NPO-07 — Split receipting. Eligible amount = FMV of the gift less FMV of the advantage. 80% rule

**Flag: Current** — Verified against the live source. Safe to cite.

**Split receipting.** Eligible amount = FMV of the gift less FMV of the advantage. **80% rule:** where the advantage exceeds 80% of the gift's FMV, no receipt may be issued unless the donor can establish donative intent to CRA. **De minimis:** advantages with a combined FMV not more than the lesser of **$75 and 10%** of the gift are ignored — but never for cash or near-cash items (redeemable gift certificates, vouchers, coupons), and never for the object of a fundraising event such as the dinner or the green fees. ITA ss.248(30)–(41)

## Sources

- Split receipting (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts/split-receipting.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative