If the donor is 1st Party to an athlete, the amount an athlete receives (in accordance with the allocation policy below), will be deducted from the donor’s charitable tax receipt, unless that athlete opts out of the team’s fundraising OR does not qualify as an active fundraising member of the team.
To be considered an active fundraising member of the team, an athlete must have raised a minimum of $1,000 for their team by December 1, 2024
1st Party donors are defined by CRA as:
- the athlete themself
- a parent, sibling, child, grandparent or grandchild of the athlete
- another athlete in the Games
- a parent, sibling, child, grandparent or grandchild of another athlete
- a business or corporation owned/controlled by any of the above
- a spouse of any of the above
Charitable receipts to 1st Party donors cannot be issued until after the Games when team fundraising pool allocations have been made and the eligible charitable amount of the donor’s receipt can be determined.
1st Party donations to a team that are paid in 2024 cannot be receipted until after the Games in 2025.
