Tax Receipt Policy – MIYG Games

Tax Receipting

1st Party Donors will receive their tax receipt AFTER the Games.
3rd Party Donors will receive an immediate tax receipt for 100% of the amount donated.
3rd Party Donations are NON REFUNDABLE

1st and 3rd Party Donor Definition

A 1st party donor in relation to the athlete (athlete = person registered to participate in the Games) is defined as one of the following:

  • athlete themselves
  • spouse
  • child
  • parent
  • sibling of an athlete
  • sibling’s spouse
  • grandparent
  • grandchild
  • another athlete
  • spouse of another athlete
  • child of another athlete
  • parent of another athlete
  • grandparent of another athlete
  • grandchild of another athlete
  • spouse of any of the above
  • business or corporation owned/controlled by any of the above

3rd party donors are those not listed above

Donation Swapping

Paying for a team member while they reciprocate payment (or donation “swapping”) is not considered a 3rd party donation.  A tax receipt should not be produced when a payment is exchanged between athletes or when a donation is reciprocated by return donation.  A donation receipt will be issued for a true “gift” from one athlete to another.  Donations will be denied when exchanged with:

a.      another athlete
b.      parent of another athlete
c.      grandparent of another athlete
d.      sibling or sibling-in-law of another athlete
e.      spouse of another athlete
f.      child of another athlete
g.      business owned/controlled by any of the above

1st Party Donor Receiptable Portion

Donations made by 1st Party Donors will receive a tax receipt, after the games, for a portion of the donation as follows:

  • Athletes: $4,850 subsidized fee payable; or $6,400 nonsubsidized fee payable; any amount above and beyond the $3,439 deemed as personal benefit portion, paid by 1st Party Donors, would be tax receiptable
  • Executive: $5,400 payable; fully tax receiptable.
  • Subsidised staff: a donation of $950 is fully tax receiptable.

1st Party Donors will receive their tax receipt AFTER the games.
Donations made by 3rd Party Donors will receive an immediate tax receipt for 100% of the amount donated.

Transferring excess funds from athlete’s account to other participants

If an athlete’s account has funds in excess of their participation fee, all 3rd party donations will be allocated to Maccabi Canada’s Adopt An Athlete fund and will be used to help other athletes in need.  First party donors may choose to allocate the extra funds towards  Maccabi Canada’s Adopt An Athlete fund (and receive a tax receipt), otherwise, the money will be refunded to the payee minus a 10% processing fee. Refunds will be issued after the games by request only.  Refunds will not be made post December 31, 2018.