Gifting Policy

Policy Statement

This document is designed to provide consistency in the treatment of gifts to Geneva Centre for Autism Foundation (“GCAF”) and to protects the interests of donors and the GCAF.  

Gifts to GCAF may come in a variety of forms, which may include cash, publicly traded securities, life insurance, bequests and gifts in kind. This is not an exclusive list. The factors used to assess each form of gift may vary. This policy governs the acceptance of some gifts to GCAF.

All gifts to the GCAF shall be subject to the policies in this document, where applicable. The GCAF reserves the right to decline any gift that fails to align with the policy set below. 

I. Ethical Guidelines for Accepting Donations 

To ensure all donations are treated in an ethical and legal manner and within the guidelines of acceptable financial principles. These guidelines include Human Rights, Criminal Code, and Conflict of Interest guidelines.


II.  Guidelines for Accepting Donations

  • All gifts must support the charitable activities of GCAF and must be consistent with GCAF’s Objectives, Mission, Vision and Values. A gift that does not meet these criteria and any legal requirements related to the gift will not be accepted. The final decision to decline a gift rests with the Foundation’s Board of Directors.
  • The Foundation does not participate in, or endorse an event, or employ third party fundraisers that are not supportive of its goals.
  • The Foundation does not allow open access to a Party for promotional media, advertising, or perceived gain without the express written consent of its Board of Directors.
  • Companies whose primary business involves promoting, producing or selling the following products are not to be considered for direct corporate sponsorship: tobacco and cannabis.
  • Adheres to all legislation, including the Privacy Act.
  • The Foundation supports the Human Rights Code Statues of Ontario (1990) and does not knowingly accept funds from, or align itself with, any funding source which is known to have violated the rights of an individual as a result of that person’s race, religion, gender, sexual preference or disability.
  • The Foundation does not knowingly accept donations from any funding source involved in any criminal activity.
  • All gifts must be given and accepted at arm’s length. Donors shall have no ability to influence the decisions of GCAF aside from normal course donor restrictions and/or conditions acceptable to GCAF. These restrictions must be agreed upon prior to gift acceptance.
  • GCAF recommends that prospective donors seek the assistance of independent legal, accounting and financial advisors in matters relating to their gifts and the resulting tax and/or estate planning consequences. The GCAF will not be able to provide any legal or financial advice.

III. Charitable Tax Receipting

  • The GCAF provides tax receipts for gifts received that are deemed eligible by CRA guidelines. Gifts of service are not eligible.
  • Where applicable, gifts received by mail or in person of $20 or more will receive a paper tax receipt.  Online donations receive e-receipts for amounts of $5 or more. Tax receipts are issued within 5 business days for one-time donations, while monthly donors will be sent a consolidated annual tax receipt at the beginning of the next calendar year.
  • An official donation receipt will only be issued in the name of the true donor.
  • The date of donation is the date on which the gift is received by the Foundation. Tax receipts are not backdated.

IV. Donor Rights

  • GCAF is committed to the highest ethical standards in its dealings with donors. Our fundraising practices adhere to professional codes of conduct, including those of the Association of Fundraising Professionals.
  • All prospective and actual gifts are subject to the GCAF Privacy Policy. The privacy of donors will be respected. Our donor records are kept confidential to the greatest extent possible. Donors have the right to see their own donor record, and to challenge its accuracy.
  • GCAF honours all requests from donors for anonymity in respect to:
    • being publicly identified as a supporter of GCAF and/or
    • publishing the amount of their contribution.
  • Donors have the right to raise concerns regarding their treatment in respect of a donation and to have any such concerns resolved. Concerns should be addressed first to GCAF staff and GCA CEO and then, if not resolved, they will be referred to the President of GCAF. We will respond promptly to a complaint by a donor or prospective donor.
  • We will promptly provide the following information upon request:
    • our most recent audited financial statements approved by the governing board;
    • our Canada Revenue Agency (CRA) registration number (BN);
    • the information contained in the public portion of our most recent Charity Information Return (form T3010A) as submitted to CRA;
    • the names of the members of our governing board;
    • a copy of this Policy.
  • All fundraising solicitations by or on behalf of GCAF shall disclose the purpose for which funds are requested. Fundraising solicitations on behalf of the charity shall be truthful and accurately describe the charity’s activities and the intended use of donated funds.
  • All restricted or designated donations shall be used for the purposes for which they were given unless we have obtained legal authorization to use them for other purposes.
  • GCAF does not sell, rent, or trade our donor lists.
  • Please review the GCA Foundation Privacy Policy for more details in how we use donor information and how to opt out of future mailings or how to update your contact information.

IV. Types of Gifts

1. Gifts of Cash

  • GCAF welcomes all cash charitable contributions, regardless of the amount.  We may decline a gift of cash if it contravenes any of the provisions of this Policy. We will advise the donor as soon as is possible of our decision to decline a gift of cash.
  • Cheques are payable to Geneva Centre for Autism Foundation. We process all cheques promptly following receipt of the cheque.
  • Monthly donations are processed on the 15th of each month.
  • We process all gifts made through credit card payments within 48 business hours of knowledge of the donation.
  • Where a tax receipt is desired, the donor must provide the information required for preparation of the tax receipt.

2. Gift of Publicly Traded Securities

  • The donation of shares is becoming more common because of the favourable tax treatment available to such charitable donations. Because of the risk attached to holding and trading of publicly traded securities, this Policy:
    • establishes the right of GCAF to decline acceptance of such securities and
    • governs the manner in which securities are accepted and disposed of. 
  • As a general rule, the date of the donation will be the later of the date when the appropriate documentation is received or the date that the securities are deposited into GCAF’s account. Securities shall be disposed of as soon as is possible following their acceptance by GCAF.
  • Any formal agreement on use of funds between a donor and GCAF requires the specific approval of the GCAF governing board prior to acceptance of the gift.
  • GCAF welcomes charitable donations in the form of publicly traded securities. No shares other than those traded on one of the TSX Group of Exchanges, including the Venture Exchange and the Toronto Stock Exchange, the American Stock Exchange, the New York Stock Exchange, and the NASDAQ Stock Exchange, shall be accepted. 
  • GCAF may decline a gift of publicly traded securities if it violates the principles set out in this Policy.

3. Gifts in Kind

  • The Foundation may receive donations in the form of electronics, furniture, art, books, collections, property, etc. These gifts are referred to as Donations in Kind or Gifts in Kind and they require valuation for the purpose of formal acknowledgement and issuance of tax receipts by the Foundation. 
  • When a donation in kind has been approved for acceptance by the Foundation, the Foundation will issue a tax receipt in a format acceptable to CRA, including:
    • The fair market value of the gift.
    • Source of appraisal/fair market value information
    • A description of the property donated
  • Tax receipts will be issued in a format acceptable to CRA and include:
    • The appraised value of the gift.
    • The name of the appraiser.
    • A copy of the appraisal certificate attached to each tax receipt.

4. Other Gifts

We welcome inquiries regarding donations of life insurance, annuities, bequests, real estate, and other forms of donations. This policy will apply to all such donations to the extent possible. 

Effective Date
This Policy shall have effect from 2019.


Frequency: 12 months
Date of last Committee review: 2020
Date of last amendment:  2020
Date of last Board approval: 2019