Tax Receipt Policy – Games
1st Party Donors will receive their tax receipt AFTER the 20th Maccabiah 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
- sibling’s spouse
- another athlete
- spouse of another athlete
- child of another athlete
- parent of another athlete
- sibling of an 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
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 for a portion of the donation as follows:
- Masters: $12,500 payable; Any amount above and beyond $6,891 (*to be finalized) paid by 1st Party Donors would be tax receiptable
- Open & Junior: $8,500 payable; Any amount above and beyond $6,391 (*to be finalized) paid by 1st Party Donors would be tax receiptable
- Executive: $8,500 payable; fully tax receiptable.
- Subsidised staff: a donation of $1,500 is fully tax receiptable.