Can I issue one charitable non profit tax receipt dated 01/15/2023 for 2022 donations or backdate all to 12/31/2022?

Question

Dear Sir or Mahm, 
 
I run a non profit I send out one tax receipt for the year. The date on the receipt is in January 2023 for all 2022 donations. My tax id, corporation, logo, total amount donated for the year, signed by me, and donor check numbers are all listed. My concern is if I should be backdating the receipts to 12/31/2022 vs 1/15/2023. Would the date of the receipt issued invalidate the receipt?

James L. Arrasmith · Answer

As a general rule, non-profit organizations should issue tax receipts with the correct date that accurately reflects the date that the donation was received. This is important for tax and accounting purposes, as well as for the donor's own records. 
 
In your case, it would be appropriate to issue one tax receipt dated 01/15/2023 that covers all donations made in the year 2022. This is a common practice among non-profit organizations and is generally acceptable, as long as the receipt accurately reflects the total amount of donations received during the year. 
 
It is generally not appropriate to backdate receipts to a prior year, as this could be seen as an attempt to misrepresent the timing of the donation. In addition, backdating receipts could potentially create problems with tax authorities and raise concerns about the organization's accounting practices. 
 
In summary, it is best to issue tax receipts with the correct date that accurately reflects the date that the donation was received. A receipt dated 01/15/2023 that covers all 2022 donations is a common practice and generally acceptable, but backdating receipts to a prior year is not recommended.

Q: Can I issue one charitable non profit tax receipt dated 01/15/2023 for 2022 donations or backdate all to 12/31/2022?