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NOTE: All Scouts Canada Staff will be on summer break from Monday, July 26 to Tuesday August 3. All offices are closed.

Gifts-in-Kind Procedure

Introduction

Gifts in kind, also known as non-cash gifts, are gifts of property. Donors sometimes want to give Groups equipment. Less frequently, they want to donate artwork, securities, or cultural and ecological property.

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

 

Our Procedure

1.      The Gift Acceptance Procedure applies to all gifts to Groups.

2.     Scouts Canada will issue official donation receipts for gifts in kind[1] valued at $500 or more.

3.     When a Scout Group agrees to accept a gift in kind, the donor and the Group first establish the fair market value[2] of the gift.

4.     The Scouts Canada Revenue Development Department will establish the fair market value for gifts in kind:

a.      With a fair market value of more than $5,000

b.     For artwork, securities, real property, and similar items

5.     A contribution of service, time, skills, or efforts, is not property and, therefore, is not a gift in kind.

6.     The donor submits an invoice for the fair market value of the item.

7.      The Scout Group authorizes and pays the invoice.

8.     The donor donates all or a portion of the amount.

9.     The Group Treasurer submits a Gifts-in-Kind Form, proof of fair market value, and the donor cheque to the Scouts Canada Service Centre.

10.   The Scouts Canada Service Centre follows the Official Donations Receipt Procedure.

Related Policies & Standards

 

Related Procedures

 

Resources 

Effective Date

March 2, 2019


[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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