The Liberals in the Senate have a caucus fund. Basically, it's petty cash. Senators contribute a hundred bucks or so to the fund, and the money is used to pay for food and other incidentals related to partisan caucus activities.
The Conservatives have a similar fund.
Notice that this money does not go to the Liberal Party. It has nothing to do with electioneering or leadership debts or nomination fights or whatever.
So why does it seem like the Liberal Party is issuing donation receipts for Liberal Senators kicking money into the fund, presumably so that Liberal Senators can take advantage of the tax credit normally given to people who've donated to a political party?
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