Donor Tax Receipts

UCLASS Primary: FM285 – Donor Tax Receipts

Retention Rule Number: Specific Retention Rule 2000.05

Function/Activity: To document the issuing of tax receipts for donations to the University; and to track the donation and tax receipt process.

Description/Type of Records: Credit card slips, deposit forms, Gift-in-Kind reports (GIK), monetary appraisal records, non-tax receiptable receipts, tax receipts (cash and gift-in-kind tax receipts), tax receipt log books, and related correspondence.

Retention Rules

Office of Primary Responsibility (OPR) Retention Disposition
Office Services (Financial Services) 7 years after end of fiscal year Confidential shred or delete
Development office Until donor file is closed Confidential shred or delete
Other (Non-OPR’s) Retention Disposition
All other units
     Copies of donor tax receipts including gift-in-kind reports and monetary appraisal: Discretion of unit Confidential shred or delete

In accordance with the principles of the Freedom of Information and Protection of Privacy Act, access to these records is restricted to staff assigned the functional responsibilities related to the records as well as those with the authority to compile, classify, annotate, read, retrieve, transfer or destroy this record series.  All other applications for access can be made through a Freedom of Information and Protection of Privacy access request.

For Offices of Primary Responsibility (OPR):
Income Tax Act, R.S.C. 1985 (5th Supp.), c.1, s.230(4); s.230(4)(b)(part).

Approval Information:

  • Art Kirk, Director of Financial Services
  • Jo-Ann Munn Gafuik, University Archivist
  • Bonnie Woelk, University Records Committee (Chair)

12 December 2002