As a SuperWalk Organizer, you'll often receive support from businesses and individuals — whether through cash gifts, goods for prize draws, or event services. To help protect Parkinson Society BC’s charitable status and ensure compliance with the Canada Revenue Agency (CRA), it’s essential to understand the difference between donations, sponsorships, and in-kind gifts, and may qualify for a charitable tax receipt.
A donation is a gift voluntarily given to Parkinson Society BC (PSBC) without expecting anything in return. Donations can be cash or in-kind (goods or services).
| Type | Example | Receipt Issued? | Notes |
|---|---|---|---|
| Cash | $500 gift from a local business with no strings attached | ✅ Yes | Referred to as a donor or supporter, not sponsor |
| In-Kind | A bookstore donates a $50 gift card for the prize table and provides a receipt | ✅ Yes | Value must be documented (receipt/invoice) |
| In-Kind | Local grocer donates bottled water for all walkers, no promo expected | ✅ Yes | Public thank-you is allowed, not advertising |
| Type | Example | Receipt Issued? | Notes |
|---|---|---|---|
| Sponsorship | $500 gift from a business in exchange for a branded booth | ❌ No | This is considered advertising (sponsorship) |
| In-Kind | $200 product donation but no documentation of value | ❌ No | Cannot determine fair market value (FMV) |
| Sponsorship | Donor receives exclusive signage, social media promo, or product plugs | ❌ No | Considered an advantage under CRA rules1 |
A sponsorship is a business arrangement, not a charitable gift. It occurs when a business provides support and receives a benefit in return — usually promotion or visibility.
As soon as a business is treated differently than other donors, receives promotional content, or gets exclusive access, their support is no longer a donation — it is a sponsorship, and we cannot issue a tax receipt.