The donation under our rules as we administer the income tax has to come from the true donor.
There's actually an interesting example that the team has raised with me. You might gather donations at a store near the cash register, and then the store submits them to us, but the true donors are the people who put in the money at the cash register.
From our viewpoint in looking at it and whether it complies with the Income Tax Act, we would look to the true donor of the property or the giver of the gift.