Administrative Procedure: 526
CHARITABLE DONATIONS
Background
The District appreciates charitable donations from the public in support of the public education system.
Procedures
1. General Donation
1.1 The donor’s cheque must be made payable to the school or the District.
1.2 The Secretary-Treasurer’s office will issue tax receipts for any contribution in excess of twenty-five dollars ($25).
1.2.1 The name and mailing address of the person making the donation is required.
1.3 The tax receipts will be mailed directly to the donor from the Secretary-Treasurer’s office.
1.4 The donation cannot directly benefit the donor or the donor’s family members.
1.5 The donor cannot receive anything (service or goods) in return for the donation.
1.6 If the donation is to a school, the Principal, in consultation with the Parent Advisory Council, will make the final decision on how the donations are spent.
1.7 Parent Advisory Councils (PAC) are legally separate from the District and its Charitable organization. For donations to the PAC, no tax receipt can be issued.
1.8 If a tax receipt is to be issued the donation must be deposited into a school or District account.
2. Donation to a Scholarship or Bursary
2.1 Potential donors are to contact the Principal or one (1) of the Zone Superintendents.
3. Donation to a Designated Project
3.1 The project must be sanctioned by the school or District.
3.2 The process to issue a tax receipt is the same as for General Donations.
4. Gifts in Kind
4.1 Donations of goods may be made to the school or District.
4.2 If a tax receipt is required, the District is obligated to obtain a market valuation from an independent third party and cannot issue a tax receipt for greater then the assessed value.
4.2.1 The donor is under no obligation to continue with the donation if the independent market valuation obtained by the District is considered to be too low.
4.3 For tax receipts less than one thousand dollars ($1,000), a knowledgeable staff member may provide the valuation.
4.4 For tax receipts greater than one thousand dollars ($1,000), the District must obtain a market valuation from an independent third party through Procurement Services.
5. Silent Auctions / Craft Fairs
5.1 Items donated – a tax receipt can be issued for items donated.
5.2 Tax receipts will be issued for any item valued in excess of twenty-five dollars ($25).
5.3 Items valued less than one thousand dollars ($1,000) must be assessed by a knowledgeable employee.
5.4 Items valued greater than one thousand dollars ($1,000) must be assessed by an independent third party through Procurement Services.
5.5 No tax receipt can be issued for items purchased.
Reference: Sections 8, 20, 22, 23, 65, 85 School Act
Income Tax Act
Revised May 2013
Procedure 526