Policy and Procedures: Charitable Donations


May 30, 2004


Finance 003


Control and Reporting of Charitable Donations


To record, control, and report on funds for which Charitable Donation receipts are issued



Charitable Donations

All monies donated are for Canada Revenue Agency approved projects.

Currently approved projects are:

Project Descriptions

Regular Projects: Those projects that take place in the short term and for which the donation can be applied within one year.

Long Term Projects: Those projects where fund raising will take place over a longer period of time and donations will be applied over a year from the time of receipt.

All new projects at BOTH the Corporate and Regional level must be submitted to CRA through the Corporate Treasurer.

CRA Requirements:


These must be printed and controlled at the Corporate level.

The project for which the donation was made must be printed on the receipt only if the donor has specified a project. This also applies to all long term projects.


One Corporate level report to be completed by May 31st each year.

special form to be used

must be accompanied by Audit letter


for regular projects, funds must be allocated and disbursed within the year following receipt of the donation.

funds may be accumulated over a longer period of time for specific projects  which have been approved by CRA (Long Term Projects)

Failure to comply with these requirements will result in the loss of the Charitable Organization status.

Receipt Issuance Options:

The receipt may be issued at both Corporate and Regional levels, depending upon whether the donor is contributing to a Corporate or Regional project.

Should the donation be submitted for Regional projects, the choice of whether the receipt is issued at the Corporate level or from the Region is left to the individual Region.

Receipt issued by Region:


  1. The Region will supply the name(s) of the individual(s) assigned to issue the receipts.  The limit is two per Region.  This will be in written format with sample signatures of the individuals enclosed.
  2. The Corporate Treasurer will have receipt books printed.
  3. The Corporate Treasurer will submit the names of the individuals to CRA, and once authorization is obtained, receipts book(s) will be forwarded to the Region.
  4. The Region will maintain a separate accounting of these donations and the associated expenditures.  This is to be submitted to the Corporate Treasurer annually no later than January 31st of the following year.
  5. The Region will submit along with the financial report, a copy of the year-end bank statement.
  6. The Corporate Treasurer will complete the annual form(s) required by CRA and submit these before May 31st the following year.


President: ___________________
Carol Hadley
Date: ____________________

Secretary: ___________________
Jim Trick

Record of Revisions

Rev # Date Change Description Approval Method Reference Remarks
0 30 May 04 Initial version      
1 Jan '13 Updated and converted to HTML BOD Online Meeting 23 Jan Minutes  
2 Aug '16 Name change: Monument Badge changed to Gravestone Marker BOD