Gift In Kind

Gift In-Kind Acceptance Guidelines per Canada Revenue Policies

A gift in-kind is a donation of property other than cash. A gift in-kind tax receipt is issued for goods only and is not applicable to services. However, if an individual or company wishes to donate their services, the individual or company may choose to be paid by Royal Botanical Gardens and then donate the money back to the organization. Each gift in kind donation must follow the process outlined below and meet one of the following criteria:

• RBG would normally purchase such an item out of an existing budget
• The management committee approves the gift as it feels it would benefit RBG

Process for accepting Gifts In-Kind

1) Obtain Gift In-Kind donation form from the Development department, or online.

2) Gift In-Kind donation form reviewed by the Director of Development

3) Consultation with the appropriate Department Head for budget approval

4) Approval of Gift In-Kind at the end of current quarter

5) *All gifts in-kind valued greater than $999 must have an independent appraisal attached

Please complete the inquiry form below; forms will be reviewed twice a year in June and December with a response following in July and January.