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Gift Options

How You can Make a World of Difference

Today, Tomorrow and for Generations to Come

When it comes to donating to Phase II of IISD's Capital Campaign, the choice is yours.

Simply choose the gift option that best meets your financial needs and personal wishes. No matter what your preference might be, you can be sure that your legacy will last for generations as it provides you with tax savings, today.

  • Outright Gifts, either cash or property, provide support for a charity's day-to-day activities, for special projects or, in the case of IISD Bridging the Gap between Knowing and Doing Capital Campaign, to be used as capital for an endowment fund intended to provide annual income in perpetuity. There are many ways to make outright gifts. Yet they share one common trait—as soon as a gift is made, they can be put to use.

    The IISD Board of Directors has established the following guidelines, or minimum recommended funding thresholds, to establish a named endowment fund.

  • Gifts of Cash, whether by cheque, money order, credit card or direct debit currency, are the most familiar way to contribute an outright gift to a charity. A cheque is considered to have been given on the day it was mailed. A gift sent by mail, for example, if postmarked in December, qualifies as a charitable donation in that tax year, even if it is not received until January. Direct debit process requires the donor provide banking information and directions for a specified period of time and for a specified amount.

  • A Gift by Credit Card is considered to have been made on the date the obligation was incurred.

  • Employee Payroll Deductions are only authorized by the employee in writing to the Financial Administrator. They must be authorized by the employee in writing for a specified period of time and for a specific amount. Payroll deductions can be terminated at any time upon written request of the employee.

  • Gift of Securities are publicly-traded are securities regularly traded on a public stock exchange. This is the most common form of non-cash gifts and currently receives increased tax benefits. The value of the gift will be the fair market value as determined at the time the gift is received.

    Effective May 2006, the Canadian federal government changed the tax treatment of these gifts. To clearly understand how these changes may affect you, please consult your financial planner.

    Private company shares are not publicly traded and, therefore these securities present special concerns. Gifts of such closely-held securities may only be accepted after consultation with and approval by the IISD Fund Development Committee.

  • Gifts of Other Appreciated Property may only be accepted after consultation with and approval by the IISD Fund Development Committee. The ready marketability of the property, the carrying costs are among the factors in determining the acceptance of this kind of gift.

  • Deferred Gifts, which include where the donor arranges the gift now, but retains the use of, or the income from the property, will be accepted. The IISD Bridging the Gap between Knowing and Doing Capital Campaign’s use of the gift is deferred to a future time.

  • Life Insurance
    The assignment of ownership of an existing life insurance policy will be accepted by the IISD Bridging the Gap between Knowing and Doing Capital Campaign. A tax receipt will be issued for the cash surrender value of the policy at the time of the donation. The payment of annual premiums is also a gift that generates an official receipt for income tax purposes.

    The IISD Bridging the Gap between Knowing and Doing Capital Campaign may also be named as the beneficiary of a life insurance policy. In this instance, a tax receipt will be issued on receipt of the proceeds of the policy at the time of death.

  • Bequests
    Gifts of cash, whether by cheque, money order, credit card or direct debit currency, are the most familiar way to contribute an outright gift to a charity. Please Note: a cheque is considered to have been given on the day it was mailed.

    A gift sent by mail, for example, if postmarked in December, qualifies as a charitable donation in that tax year, even if it is not received until January. The direct debit process requires the donor provide banking information and directions for a specified period of time and for a specified amount.

    People who would like to make a substantial gift to charity often cannot afford to part with assets during their lifetimes. For this reason, drawing up a Will and directing a portion of one's estate to charity is the most common type of future gift.

    The IISD Bridging the Gap between Knowing and Doing Capital Campaign will also accept Bequests—of which, there are three types—which are as follows:

    • A General Bequest designates a certain dollar amount of property, usually cash, to the charity of your choice.

    • A Specific Bequest directs that charity to receive a specific piece of property.

    • A Residual Bequest designates for the charity all or a portion of whatever remains after all debts, taxes, expenses and other bequests have been paid. A contingent bequest takes effect only under certain conditions.

  • Gift of Retirement Fund Accumulations Retirement Funds constitute one of the major assets for most people. From time to time, and subject to current legislation, the IISD Bridging the Gap between Knowing and Doing Capital Campaign may benefit from leftover retirement funds. Here, there is an advantage for the individual donor in having the charitable tax credit offset the tax on distribution of an RRSP or RRIF

To contribute online, please visit: CanadaHelps.org OR Donate to The Legacy Fund through The Winnipeg Foundation.