What is considered a gift for official income tax purposes?

To be eligible for an official income tax receipt, the donation must be given freely to the charity. This means that contractual or court-ordered donations, for example, are not considered gifts, and an official income tax receipt will not be issued. There must also be a transfer of property to the charity. Additional conditions may affect whether the donation can be considered a gift eligible for an official tax receipt — so each transaction is evaluated on a case-by-case basis.