The difference comes down to recognition.
A donor may receive up to $75 in recognition, basically enough to get a listing put on a donor wall. Anything more than that and they are considered a sponsor, a d then you have to start deducting from their tax receipt.
The real reason I ask this question is what happens for a site like investyyc? (It’s like kickstarter for Calgary charity projects) They offer tax receipts for donations, but individual projects are offering ‘prizes’ to supporters.
Sounds like personal benefit to me.