This policy establishes the conditions under which gifts-in-kind may be accepted by Kawkawa Camp & Retreat as a charitable donation for tax and non-tax receipting purposes. Gifts-in-kind are non-cash gifts, such as books, equipment, artwork, real estate… Kawkawa Camp & Retreat may accept a gift of tangible property as a charitable donation if such property supports the goals of Kawkawa Camp & Retreat and preserves its integrity.
An acceptable gift-in-kind contribution
- Must be consistent with the scope of Kawkawa Camp & Retreat’s mission, goals, priorities and strategic plan;
- Must be easily convertible into cash unless it is intended for retention. In either case (i.e. disposal or retention) it must:
- Be financially neutral to Kawkawa Camp & Retreat’s operation. That is, the costs related to the acceptance and maintenance are allowable, once they have been assessed, and a source of funds to sustain these costs has been identified and secured.
- Must comply with the policies and guidelines of the Canada Revenue Agency (www.cra-arc.gc.ca) and Kawkawa Camp & Retreat;
- The donor agrees that the donation can be disposed of or redirected at the discretion of Kawkawa Camp & Retreat once title transfers to Kawkawa Camp & Retreat;
- Kawkawa Camp & Retreat is committed to avoiding actual or perceived conflicts of interest in its acceptance of gifts.
The gifts-in-kind described below will not be recognized as charitable donations by Kawkawa Camp & Retreat:
- Professional or personal services from an individual or corporation;
- Items of personal clothes;
- Safety rated equipment that has been used and can not be verified to be new and certified. i.e. life jackets, climbing rope, wood stove
The Executive Director and Chairperson of the Board of Kawkawa Camp & Retreat are the authority mandated with the application of this policy.
