The Sector Source website is no longer being updated and will soon be retired. Some resources may be out of date. A new, updated Standards Community is in the works - Subscribe to our Newsletter for updates!

  • Connected activity

    An activity that relates to and supports a charity's purpose and is a reasonable way to achieve it.

  • Qualified donee

    Qualified donees are generally organizations that can issue official tax receipts for gifts.

  • Capital Property

    Description: Capital property includes depreciable property, and any property that, if sold, would result in a capital gain or a capital loss. Capital property does not include the trading assets of a business, such as inventory. Examples: The following properties are generally capital...

  • Gift

    Generally, a gift is a voluntary transfer of property to a charity that is intended to enrich the charity.A service (that is, providing time, skill or effort) is not property and, therefore, is not a gift.

  • Constitution

    A legal document that sets out the fundamental principles and structure of an organization that is not a corporation.

  • Qualifying security

    A qualifying security is a security that is traded on a recognized stock exchange. The donation of a qualifying security is eligible for a tax receipt.

Pages

Share this resource