I'm sorry, it's just the opposite. Say you pay $150 for a round of golf and the green fee is $50, you'll get a charitable receipt for $100.
Now I'm not sure that we're talking about the same thing. Yes, there are rules in there to deal with that. That is, there are rules that will allow the charity to issue a receipt for $100 in that example, but that didn't sound like the same thing that you were asking about. There are also rules, which Monsieur Côté was asking about, that suggest that if you have purchased a property within the last three years and then you make a donation, then your fair market value will not exceed, for tax purposes, whatever you paid for it.