Yes. The amount contributed by a guest is always split in two: half goes to the charity, and half goes to the birthday boy or girl for the purchase of a birthday gift or gifts. Each one of your guests who contributes a minimum of $30.00 to your child will receive a tax receipt from your chosen charity for half ($15.00). Another example, If the guest contributes $40.00 to your child, he/she will receive a $20.00 tax receipt from the charity, for the half that was given to the charity. Any amount given by your guest over $30.00 will be tax receipted for half by the charity.