A donation to a registered charity. Registered charities can only issue official tax receipts for gifts that meet certain criteria. The gift must be in cash or in-kind (buildings, shares in a company, etc). Giving services does not qualify as a gift. Also, the gift must be given voluntarily and actually transferred from the donor to the charity.
A gift of something other than money. Also called non-cash gifts. Examples include shares in a company, artwork, equipment, land and buildings.
- Governing documents
A document that identifies an organization’s name and describes its purpose, structure and internal procedures.
A governing document could be:
- a constitution
- letters patent
- articles of incorporation
- a trust deed
A governing document must be included with an application to become a registered charity.