Only the giver of the voucher qualifies for a tax deduction.
The Recipient will not be entitled to claim a tax deduction by redeeming their Charity Gift Voucher.
However, if the Recipient wishes to donate to participating charities that exceeds the amount of the Charity Gift Voucher, then the Recipient must pay the balance with a credit card. In this case, the Recipient will be entitled to a tax deduction for that additional amount (provided the additional amount is $2 or more) and GoodCompany will provide a receipt to the Recipient.