• Standard D5 Explained

    Why is it important for all employees to have written job descriptions? A formal job description lists all the activities and competencies required for a position and creates a structure with which to assess individual performance.1 A comprehensive and thoughtfully written job description is an...

  • Standard C8 Explained

    What does it mean for an organization to “exploit its beneficiaries”? Exploiting beneficiaries in order to attract donations can involve depicting individuals in a way that upholds stereotypes, is demeaning, or that disregards a person’s dignity.1 A UK study by the Center for Charitable Giving and...

  • Standard B11 Explained

    What information on compensation is required by CRA in the T3010? The T3010 asks registered charities in Canada to disclose the salary ranges for its 10 highest compensated, permanent full-time employees. Charities are asked to disclose the number of employees whose salaries fall within the...

  • Standard A14 Explained

    Why is it important to have a process for addressing complaints promptly? Every organization at one point or another will receive complaints. Instead of viewing complaints as a nuisance, they can be seen as an opportunity to consider the organization’s activities and to make changes that could...

  • Gift Cards and Certificates

    Gift cards or certificates are often donated to charities and are commonly used in fundraising activities such as silent auctions. Tax receipts cannot be issued for a gift card or certificate if the donor is the business that issued it and if the gift card or certificate is redeemed by a third...

  • Standard D6 Explained

    Why do recruitment and selection practices need to be objective and consistent? Ensuring that all potential employees are assessed based on the same criteria ensures that the process of recruiting and selecting employees is fair and professional.1 Criteria for selecting the appropriate candidate...

  • Standard C9 Explained

    Why is it important for all fundraising materials to include an organization’s address or other contact information? Fundraising materials including print or e-mail solicitations must include the organization’s address and / or other contact information to ensure that individuals who wish to learn...

  • Standard B12 Explained

    Why is it important for organizations to disclose details of the purpose and amount of payments made to board members or companies in which board members have an interest? Standard A19 of Section A: Board Governance states that no member of the board is entitled to receive, either directly or...

  • Standard A15 Explained

    Why is it important for Level 3 organizations to have a whistleblower policy? Whistleblower policies and procedures protect individuals who discover that an organization is engaged in illegal practices or conduct that goes against an organization’s policies or other governing documents. Ensuring...

  • The purchase of goods or services from a charity

    The purchase of goods or services from a charity is a commercial transaction, not a gift, and is therefore not eligible for a tax receipt. In certain circumstances, however (for example, when the purchaser pays more than the fair market value of the goods or services with the intention that the...

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