Tax receipts are relegated ONLY to organizations with legal tax-exempt status. In Canada, these are registered charities; in the USA, these are 501(c)3 non-profit organizations. Even if a contribution is considered a ‘gift,’ it is not tax-exempt unless your organization has the proper accreditation.
It is the user’s responsibility to ensure they are legally able to provide tax receipts in their country. ConnectionPoint does not vet or check these statuses.