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One Time Receipts

Recording donations is a major function of Paritek. Each week you process the Sunday collection so that you can print receipts at the end of the year. However, there are donations that should not or cannot be recorded through the weekly donations module. This is where the one time receipt module is used.

When to Use a One Time Receipt

There are three situations where the one time receipt module is used:

Reason What this means How this is entered
One time only A person has made a single contribution and will not be making any further contributions. The date, name, address and amount of the contributions are recorded. Do not enter anything in the fields on the Property tab.
Gift in kind A person has contributed physical property (not cash or a service) that has a value to the charity. Enter all the information on the Contributor tab and record appropriate information in the Property Description and Appraised by fields.
Market value different than eligible amount A person paid the charity some money but only part of their payment is a donation (holding a golf tournament, for example). Enter the eligible donation amount in the Amount field on the Contributor tab and the total amount received in the Market Amount field on the Property tab.

While you can record other cash donations through the one time receipt module, you may find it better to record them through the weekly donations module. Even though the contributors may be businesses, visitors, or other non-registered people, you can still enter their information in the family list. Use the family status code to indicate that they are contributors only and they will not appear on parish lists.

Browse One Time Receipts

To access the one time receipts, use the Edit > Donations > One Time Receipts menu option. This will display a list of any one time receipts that have been entered in the current year. You may also change the Limit to year field to see receipts from other years.

There are three tabs that allow you to browse the receipts by sort name, date or receipt number. If you have many one time receipts entered, you may use the locator to quickly move to the part of the list you want to browse. For example, type M and press Tab to view the names that start with M.

From this window, you can add, change or print receipts. You can change a receipt so long as it has not been sent to the printer. If you just previewed the receipt, you will be able to change it. Once you click on the printer icon -- even if the receipt fails to print -- most information can no longer be changed. Receipts can be printed as many times as you need. However, once a receipt has been recorded as "printed", the receipt will be issued as a duplicate receipt.

You cannot delete a one time receipt once it has been saved. Instead, you would need to use the Edit > Donations > Adjust Receipt menu option and "void" the receipt (by adjusting the amount to zero). If a receipt has been adjusted to zero, it can no longer be printed.

Entering One Time Receipts

Like other windows, there are various fields that can be entered and each will change how the receipt is recorded and formatted.

Field Usage Notes
Received This is the date the money or property was received. When a person claims this donation on their taxes, the received date will determine what year they may use the receipt. When you are adding a receipt, you may enter a date in the current or previous year. However, when you are changing a receipt, the date must remain in the same calendar year as the saved date.
Sort Name Just as you do with families and individuals, enter the name where you want this receipt to appear alphabetically. Use the file lookup button to select any family or individual from the list. This receipt will then be linked to that family (it will appear on their Envelope window).
Full Name, Address, etc. If you selected a family from your list, the name and address will be filled in for you. If not, you will have to enter the information. You must enter at least part of the address before the receipt can be saved.
Amount This is the dollar value of the income tax receipt. This amount may have been received as cash, a cheque or some physical property. If this amount is different than the amount received, enter a higher value in the Market Amount field. For a gift-in- kind receipt, the amount must be the "fair market value" of the item received.
Special Collection If the donation is for a specific purpose, enter the special collection code. For example, enter the code for "building fund" if that is what the contributor requested the money be used for. A blank special collection code indicates that the contribution is for general use. This type of contribution does not show up in total donation reports so it may seem like it has disappeared.
Market Amount If the contributor gave you more than the receipt will be issued for, this is where that higher value is entered. Enter the total amount that the person gave. The receipt will indicate that the charity received a higher value than the eligible amount of the receipt. For example, a person pays $200 to enter a golf tournament and it costs the church $120 per person in green fees, lunch and prizes. The other $80 is a donation to the church. Enter $200 in the Market Amount field and $80 in the Amount field.
Property Description When physical property is received, the "gift-in-kind" must be described. For example, "Flowers for the Church", "Baptismal Font" or "Autographed Hockey Jersey". If you type anything in this field, the receipt will be printed as a "property" receipt.For example, if you enter "Cheque 00116", the program will print a receipt for property not cash.
Appraised by You must justify the receipt amount when property is received. If the item is professionally appraised, enter the name and address of the appraiser. Even if you don't have the property professionally appraised, you can enter "as per store receipts" or "based on similar items sold on internet".
Comments This is your chance to add anything else that you feel is appropriate. Comments will be printed on the receipt, but will not change the type of receipt (a cash receipt will still be a cash receipt). Some examples: "Cancels and replaces receipt 2009-0038 issued in error", "Thank you for supporting our charity golf tournament", or "Paid by cheque 00116".

Printing One Time Receipts

Once you have entered and saved a one time receipt, there are two ways to print it. The first is the Print button on the browse window. The second is through Reports > Donations > Income Tax Receipts. The second method is useful if you have entered several one time receipts and want to print them all at once. However, once you begin the process of printing a batch of receipts, you will have to finish them before you can enter more one time receipts.

For example, you enter twenty receipts from a golf tournament. You go into the Income Tax Receipt printing module and preview the receipts. You notice a typo on one of the names. You will not be able to return to the one time receipts module and edit this receipt.

If you do not print duplicate copies of receipts, printing the receipts using the Print button will print a single receipt on each page. Printing the receipts with the Income Tax Receipts module will print up to three receipts to a page. However, if the program is set to print detailed tax receipts, you will still only receive one receipt per page (the rest of the page is left for the details that a one time receipt doesn't have).

Gifts-in-Kind

Since this topic includes information about gifts-in-kind, there are some important considerations you should know about this special type of receipt. First, you cannot issue a tax receipt for any type of service. This includes things like lawn care, building repair, consulting, or a gift certificate for a spa treatment. If you want, you can ask for an invoice for the service, pay the invoice and have the person or business donate the cash back to the church. The contributor will still get their receipt, but they must also include the income they received from their invoice.

If you do receive some physical property, you must enter the donation amount based on a "fair market value". This basically means "how much would it cost if we shopped around for the same item?". For example, you cannot issue a $2,000 receipt for a ten year old computer, even if the person has their invoice that shows they paid $2,000 for it. How much would the computer be worth if you went out and bought a similar (used) model today? If you cannot find a similar product and/or the receipt is worth more than $1,000, you should get a professional appraisal. For example, if someone donates a work of art valued at $3,000, you will want to contact an independent appraiser.

Once you agree to give a receipt for a gift-in-kind, make sure you document everything. The program allows you to enter a Property Description and an Appraised by field. You will also want to keep any paperwork associated with the receipt. For example, if someone donates $150 in grocery gift cards, attach the store receipts to a copy of the tax receipt and keep this all in a file.

Remember that this is general information. For specific questions about gifts-in-kind or receipts in general, contact a qualified accountant or the Canada Revenue Agency.

Content copyright 2001-2009 David Marchak
This page last updated June 15, 2009