This CRA letter looks at “Whether a donation receipt can be issued by a charity to an individual who has agreed to donate wines and incur expenses in hosting a fundraising dinner on behalf of the charity, and to the individuals who purchase the right to attend the fundraising dinner.”  It concludes that these type of situations are very dependent on the facts of the situation and highlights the rules around receipting, split receipting, fair market value and deemed fair market value etc. 

Here is a copy of the CRA letter: