4.A.20 Charitable Donations

Business Administration

 

 

Administrative Procedure: Charitable Donations

 

EFFECTIVE DATE:

October 27, 2004

 

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ADMINISTRATIVE PROCEDURE CODE:

4.A.20

AMENDED DATE:

 

Policy Reference

 

 

Legal Reference

 

 

 

 

 






















Border Land School Division is a registered charity as defined by the Income Tax Act and may issue tax-deductible receipts to individuals and organizations/businesses that donate money and/or goods in kind (equipment/services) to the Division or a school in the Division for special items or purposes not included in the Annual Budget.

 

The donation of money is the preferred method of accepting donations.  Non-monetary items will only be accepted if they meet a demonstrated need in the Division.

 

All tax-deductible receipts will be issued under the direct supervision of the Secretary-Treasurer.

 

Procedure

 

  • The administrator will determine the usefulness of a non-monetary item to ensure that the item will contribute directly to the enhancement of education.The Secretary-Treasurer must be contacted before a donation of a non-monetary item is accepted to ensure the item is eligible for a tax receipt.
  • Any donation of a non-monetary item must have a value of at least $100.
  • Once the administrator receives a donation, a letter shall be forwarded to the Division Office, clearly stating the name and address of the donor.In the case of a monetary donation, the money shall be forwarded with the letter. In the case of a non-monetary donation, the letter must be accompanied with an invoice or independent appraisal indicating the value of the item.
  • Receipts may be issued for monetary donations of $5 or more.

The Division Office will issue an official receipt bearing the charitable registration number

Border Land School Division

Border Land School Division acknowledges that the communities and schools located within Border Land School Division sit on Treaty 1 and Treaty 3 land, the original lands of the Anishinaabe peoples and on the homeland of the Métis Nation.

Border Land School Division respects the treaties that were made on these treaty areas and we dedicate ourselves to moving forward in partnership with our Indigenous communities in a spirit of truth, reconciliation and collaboration.