134 · SPEC Kit 297
University of Saskatchewan
University of Saskatchewan Library
GIFTS-IN-KIND Guidelines for Donors
Revised September 2006
Part I Guidelines
1. Preamble
The collections of the University of Saskatchewan Library, a member of the Association
of Research Libraries (ARL) and of the Canadian Association of Research Library
(CARL), are continually in development. The collections have been built from many
sources and have always been enriched by gifts-in-kind.
2. Definitions
2.1. Gifts-in-kind to the Library are usually books, journals and other types of traditional
library material.
» A simple gift-in-kind to the Library is one that does not require appraisal and
tax receipt as a charitable donation.
» A charitable donation gift-in-kind to the Library is one that requires appraisal
and tax receipt as a charitable donation and which must comply with: the
regulations of the Canada Revenue Agency (CRA); the policies of the
University of Saskatchewan; and the conditions of the University of
Saskatchewan Library.
2.2. A gift is defined by the Income Tax Act as a voluntary transfer of property without
expectation of return. The following three conditions must be met:
» The property is transferred from the donor to the registered charity;
» The transfer is voluntary;
» The transfer is made without benefit to the donor or designate.
2.3. The University of Saskatchewan is a registered charity under CRA. As such, the
University is compelled to comply with CRA regulations and the Income Tax Act in
accepting, handling and reporting charitable donations.
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