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** When a gift or donation is deductible To claim a tax deduction for a gift or donation you make, it must meet the following four conditions. The gift or donation:
•must be made to a DGR;
•must truly be a gift or donation – that is, you are voluntarily transferring money orproperty without receiving, or expecting to receive, any material benefit or advantage inreturn. A material benefit is an item that has a monetary value
•must be of money or property – this can include financial assets such as shares
•must comply with any relevant gift conditions – for some DGRs, the income tax law addsextra conditions affecting types of deductible gifts they can receive.
If you receive a material benefit in return for your gift or donation to a DGR, it's considered a contribution.
Advertising or sponsorship
If you are a business and you support a DGR through advertising or sponsorship this is generally not a gift. You may be able to claim a tax deduction as a business expense.
Supporting our veterans’ families