For a donation to be eligible for a Tax Receipt the donation must be given freely. If a donation is made because of a contractual or other obligation, it is not eligible for a Tax Receipt.
Pacific Assistance Dogs Society (PADS) may issue Tax Receipts for the following donated auction items:
TANGIBLE, MATERIAL GOODS
PADS may issue a Tax Receipt for the donation of tangible, material goods (items that are routinely sold for a specific easily-determined price). For example: XYZ Electronics donates a TV to PADS' For the Love of Dog Gala.
Please note that in order for PADS to issue Tax Receipts, the Donor is required to
provide documentation supporting the Fair Market Value of the donated item.
GIFT CERTIFICATES THAT ARE NOT DONATED BY THE ISSUER
PADS may issue a Tax Receipt for the donation of a Gift Certificate when the donor has purchased the Gift Certificate and then donated it. For example: An individual purchases an XYZ Electronics Gift Certificate and then donates it to PADS' For the Love of Dog Gala. The donor cannot also be the issuer.
PADS cannot issue Tax Receipts for donated Gift Certificates where the donor is also the issuer, or for any gifts of service, including but not limited to: hotel accommodation, event set-up, entertainment, air miles, loaned vacation property, time/skills/efforts from professional trades, musicians, caterers, professional auctioneers, lawyers, professional photographers, etc.
Pacific Assistance Dogs Society advises all Donors to consult with their own Financial Advisor regarding donating.