Glossary

G

Gift

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.

Gift-in-kind

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.