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Gifts-in-Kind Procedure

Introduction

Gifts-in-kind, also known as non-cash gifts, are gifts of a tangible item. Donors sometimes want to gift Scouts Canada, Groups or Properties equipment. Less frequently, they want to donate artwork or cultural and ecological property.

This procedure applies to all gifts-in-kind received on behalf of Scouts Canada, a Group or a Property, where the donor wishes to receive an official donation receipt.

Scouts Canada reserves the right to refuse any offer of a gift-in-kind.

Our Procedure

  1. The Gifts-in-Kind Procedure applies to all gifts to Groups and Properties.
  2. Scouts Canada will issue official donation receipts for gifts-in-kind1 valued at $500 CAD or more.
  3. When a Scout Group or Property receives a request for an offer of a gift-in-kind, the donor and the Group or Property must first establish the fair market value2 of the gift with corresponding documentation and/or invoice.
  4. A contribution of service, time, skills, or efforts, is not physical property and, therefore, is not a gift-in-kind.
  5. The Group or Property must submit the request for approval to Scouts Canada Revenue Development Department, including the established fair market value.
  6. The Scouts Canada Revenue Development Department will confirm the fair market value for gifts-in-kind:
    1. Equipment with a fair market value of more than $5,000 CAD.
    2. For artwork, cultural, and ecological property, and similar items.
  7. Scouts Canada’s Revenue Development Department will inform the Group or Property whether the offer of a gift-in-kind has been accepted. If accepted, Scouts Canada will authorize and pay the invoice.
  8. The donor will receive an official income tax receipt for the total amount of the gift-in-kind invoice.

Related Policies & Standards

 

Related Procedures

 

Resources 

 

Approved 

February 2022

Effective Date

February 2022

Updates 

V2: Updated to reflect financial consolidation and centralization of services with Revenue Development Department

 


[1]Gifts in kind, also known as non-cash gifts, are gifts of property. They cover items such as gift certificates and gift cards (in certain circumstances), artwork, equipment, securities, and cultural and ecological property. (Canadian Revenue Agency Glossary)

[2]Fair market value is normally the highest price, expressed in dollars that property would bring in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other.

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