Gift Acceptance Policy

This Policy governs the acceptance and administration of various types of gifts.
This Gift Acceptance Policy will be reviewed regularly and updated as necessary to reflect changes in legislation, technology, or our practices.
Last updated: August 4, 2026
1. Definitions
In this Policy, the following words shall, unless the context otherwise requires, have the following meaning:
“Board of Directors” or “Board” means the Board of Directors of WRHN Foundation.
“CRA” means the Canada Revenue Agency.
“Disbursement Quota” means the disbursement quota that WRHN Foundation is required to comply with and disburse from our endowments each year in accordance with the ITA.
“ITA” means the Income Tax Act (Canada), R.S.C. 1985, c.1, as amended from time to time.
“Personal Property” means any movable asset, whether tangible like vehicles and cash or intangible like stocks and copyrights, owned by an individual or entity and legally transferable as a gift. 
“Policy” means the Gift Acceptance Policy provided for herein, as may be amended from time to time..
“Property” means any asset, whether cash or non-cash and including real or personal property, owned by an individual or entity and legally transferable as a gift.
“Real Property” means immovable real estate, consisting of land and any permanent structures or natural resources attached to it, owned by an individual or entity and legally transferable as a gift via a written deed.
2. Corporate Form
Waterloo Regional Health Network Foundation (operating as WRHN Foundation) is a non-share capital corporation under the laws of the Province of Ontario and a Canadian registered charity (registration number 889180394 RR 0001).
3. Rationale
This document has been established to:
  1. Provide clarity on the types of gifts that WRHN Foundation can accept;
  2. Ensure the acceptance of gifts complies with the law in Canada, including the requirements of the ITA;
  3. Ensure accepted gifts are in keeping with WRHN Foundation’s charitable purposes, mission and vision;
  4. Provide volunteers and staff of WRHN Foundation with general guidelines and procedures for accepting and receipting various types of gifts; 
  5. Ensure accurate recording of gifts given to WRHN Foundation; and
  6. Ensure consistent, equitable relations with donors.
This Policy governs the acceptance and administration of various types of gifts. The goal is to encourage funding of WRHN Foundation without encumbering it with gifts which may ultimately generate more cost than benefit, or which are restricted in a manner which is not in keeping with the charitable purposes, goals or best interests of WRHN Foundation.
In order to ensure that this Policy continues to be effective, it shall be reviewed at least every three (3) years by the WRHNF Governance and Nominating Committee, with recommendation to be approved by the Board.
4. DEFINITIONS PERTAINING TO GIFTS
4.1 General
A valid gift is a voluntary transfer of property with donative intent. Accepted gifts to WRHN Foundation may be eligible for an official donation receipt that may be claimed as a non-refundable tax credit for an individual donor or tax deductions for a corporate donor on the donor’s income tax return.
4.2 Fair Market Value
The duty to accurately determine the fair market value of donated property lies with WRHN Foundation. The fair market value of a gift in kind as of the date of the donation must be determined before an amount can be recorded on an official donation receipt. If the fair market value of an item cannot be reasonably determined, an official donation receipt will not be issued.
Fair market value generally means the highest price, expressed in dollars, that a property would bring in an open and unrestricted market, between a willing buyer and a willing seller, both of whom are knowledgeable, informed, and prudent, and who are acting independently of each other. Where the fair market value of an item can be reasonably determined and is less than $1,000, an appraisal may not be required. However, where this is not the case, one or more independent, qualified appraisers, will be required to determine the fair market value of donated property.
Deemed Fair Market Value. The deemed fair market value rule provides that, in certain circumstances, a receipt issued for a non-cash gift (gift-in-kind) must be issued for the lesser of the gift’s fair market value and its cost to the donor immediately before the gift is made.  In other words, WRHN Foundation cannot, in certain circumstances, choose whether to use either fair market value or cost to the donor for the item; WRHN Foundation will determine which of the two is lower, and use the lower one.
The deemed fair market value rule applies in three (3) circumstances, namely when:
  • The gift received by WRHN Foundation was initially acquired by the donor as part of a tax shelter arrangement;
  • The gift was acquired less than three years before the time of donation for any reason; or
  • The gift was acquired less than ten years before the time of donation, with one of the main purposes being to gift the property to a qualified donee (for example, a registered charity).
The following types of gifts are exempt from the deemed fair market value rule and are normally assessed at their fair market value:
  • Gifts made as a consequence of a taxpayer’s death;
  • Gifts of inventory;
  • Gifts of real property situated in Canada;
  • Gifts of certified cultural property (special valuation procedures apply) (except when involving tax shelters);
  • Gifts of certain publicly-traded securities; and
  • Ecological gifts.
4.3 Non-Gifts
The following transactions do not constitute a “gift”, are not eligible for official donation receipts and will not be accepted by WRHN Foundation:
  1. a donation that does not meet all of the requirements for a gift as set out in Section 5.1;
  2. pledged amounts which are not received by WRHN Foundation;
  3. a donation of services;
  4. the purchase of an item or service by WRHN Foundation;
  5. the payment of sponsorship fees;
  6. a loan to WRHN Foundation; and
  7. the provision of free use of property.
5. POLICY FOR GIFT ACCEPTANCE
5.1
WRHN Foundation may accept or decline any gift. Decisions as to whether donations and contributions will be accepted must be made in the context of WRHN Foundation’s charitable purpose and mission, as well as in the best interests of the organization. The final decision to accept or decline a particular gift, rests with the CEO of WRHN Foundation for all gifts with a fair market value of less than $1,000,000. Any gift exceeding this amount is subject to the approval of the Board of Directors (or the Executive Committee).
For clarity, WRHN Foundation reserves the right to decline a gift in any circumstance and for any reason, including, but not limited to, the following reasons:
  1. it has benefits that are directed to a specific individual or individuals;
  2. it is outside the legal purposes or mission of WRHN Foundation;
  3. it is too narrowly restricted to be effectively used;
  4. the gift exposes WRHN Foundation to liability or unacceptable risk;
  5. it has an attached potential liability that could create an undesired financial or administrative burden;
  6. it could compromise the reputation of WRHN Foundation;
  7. it is from an individual or organization whose philosophy and values are inconsistent with the overall philosophy of WRHN Foundation, such as a tobacco company;
  8. it is perceived to come from illegal or unethical activities;
  9. it in any way violates federal and/or provincial laws or regulations, voluntary standards agreed to by WRHN Foundation or internal policies of WRHN Foundation; or
  10. the gift will be difficult to administer.
5.2
WRHN Foundation will encourage unrestricted gifts (i.e. gifts for which the donor has made no designation as to the timing or purpose of expenditure). Unrestricted gifts provide the greatest flexibility and allow the organization to use funds where they are needed most. Unrestricted donations will be used in the way that best contributes to the furtherance of WRHN Foundation’s charitable purposes and mission.
5.3
WRHN Foundation may accept or decline restricted gifts (i.e. donations for which the donor has given specific directions on how or when the gift is to be used). Restricted gifts are inevitable in some cases and, when donated, must be used exclusively for the purposes for which they were given. The restriction must be compatible with WRHN Foundation’s charitable purposes and mission. Funds from restricted gifts shall be held in separate accounts and managed separately from unrestricted gifts. Funds from restricted gifts may be co-mingled with funds from other restricted gifts and this should be reflected in any restricted gift agreement.
5.4
In addition, if WRHN Foundation chooses to accept a restricted gift, WRHN Foundation may apply an administration fee to the restricted gift. The allocation amount will be recognized as Unrestricted revenue in the period the gift was received. WRHN Foundation will be transparent with donors and potential donors about the administrative fee policy (eg. Included in donor agreements). Any exceptions to section 6.4 will be approved in writing by the Board of Directors or Executive Committee. The current standard administrative fee is 5%. Restricted gifts over $2 million dollars will have a cap of $100,000.
It may be necessary, in exceptional circumstances, to modify or reduce the administrative fee on a restricted gift.
  • Circumstances that may warrant a reduction in the rate of the administrative fee may include specific negotiations with a donor or contributor, or the Hospital for a specific high-priority need, or possible irreparable harm to the relationship with a donor or contributor, or the Hospital.
  • Any modification to the gift administrative fee will require approval of the WRHN Foundation CEO and modifications which result in a reduction in total gift administrative fee of $25,000 or more will require approval of the WRHN Foundation’s Board or the Executive Committee acting for the Board.
5.5
WRHN Foundation may accept contributions of cash and near cash and gifts-in- kind (including publicly-listed securities, real estate and other personal property like art). WRHN Foundation may also accept planned gifts including life insurance, bequests and registered retirement plans. A gift may be made on an outright basis to WRHN Foundation, or the donor may direct WRHN Foundation to hold the gift in a Fund. The gift might also constitute a residual interest in a property or a charitable remainder trust. The gift may be unrestricted or contain restrictions. There may also be other types of planned gifts accepted by WRHN Foundation.
5.6
WRHN Foundation holds itself to a high standard of ethical conduct, both within its own community of volunteers and employees, and in all its external relationships and interactions – with commercial enterprises, with other external organizations, and with friends and donors.
5.7
In particular, WRHN Foundation will not accept gifts, enter into business relationships, or accept external support that will compromise its public image or commitment to its mission and essential values, including accepting gifts from tobacco companies.
5.8
WRHN Foundation values and will protect its integrity and autonomy and does not accept gifts when it feels that a condition of such acceptance would compromise these fundamental principles.
5.9
Ownership of all gifts directed to WRHN Foundation vests in WRHN Foundation, whether said gifts are for the benefit of WRHN Foundation generally or for some specific purpose in it.
5.10
Acceptance of any gift contribution which involves a proposal will be in accordance with WRHN Foundation’s Named Gift Policy.
5.11
Neither the Directors nor any other representative of WRHN Foundation will pressure a donor, nor offer legal or financial advice to the donor.
5.12
In general, if any of the following apply, WRHN Foundation will request donors to enter into written gift agreements with WRHN Foundation to evidence the gift and set out the terms of any restrictions on the gift: a) gifts over $10,000.00, b) gifts that are subject to restrictions imposed by the donor, gifts to be paid over a period of time, gifts of residual interests, charitable remainder trusts and gifts of real estate. WRHN Foundation will establish template gift agreements. If a restricted gift is accepted, the gift agreement in connection with that gift must include an amendment and/or variation clause so that, in the event WRHN Foundation is unable to use the donation for the specific cause identified, it is able to redirect the contribution to a program or cause that is most similar to that designated, while making every effort to ensure that the donor’s philanthropic objectives are achieved. All gift agreements that do not follow WRHN Foundation’s templates will be reviewed by WRHN Foundation’s CEO.
5.13
This policy is designed to comply with current laws and regulations. In cases of inconsistency, federal and provincial laws as well as CRA guidance will take precedence over  this policy.
5.14
All permissible donations directed to WRHN Foundation must be acknowledged and registered by the organization. WRHN Foundation will in turn issue an official donation receipt where appropriate. The official donation receipt and accompanying letter of acknowledgment represent the organization’s initial recognition of a donation. In some cases, the letter of acknowledgment may be sent immediately, and the official donation receipt sent later. In addition, WRHN Foundation may communicate its appreciation to donors for various types of donations in accordance with its recognition program.
5.15
Official donation receipts may only be issued in accordance with the Income Tax Act (Canada) and CRA guidance.
5.16
WRHN Foundation may establish a gift acceptance committee. The Gift Acceptance Committee would be composed of the CEO of WRHN Foundation and Vice Presidents. The responsibilities of the Gift Acceptance Committee include the following:
  • become familiar with various types of planned gifts;
  • develop policies and guidelines regarding the acceptance and administration of planned gifts for board approval;
  • determine the types of planned gifts to be offered by WRHN Foundation;
  • recruit individuals who can act as a resource in the review of certain types of planned gifts;
  • assist the gift planning officer in developing a comprehensive marketing plan, including the marketing of planned gifts to all centres of influence;
  • review and critique publications and other marketing materials promoting planned gifts
  • evaluate products and services offered by vendors;
  • be available, individually, to answer questions pertaining to particular gift situations;
  • occasionally serve as speakers at charity-sponsored seminars;
  • encourage prospective donors to make planned gifts;
  • participate in selected prospect calls as appropriate.
6. TYPES OF GIFTS
6.1 Cash and Near Cash
The following gifts are deemed eligible for acceptance by WRHN Foundation: outright gifts of cash, credit card payment, on-line donations, money order, electronic transfer, or cheque. The following terms will apply to WRHN Foundation’s acceptance of such gifts:
  • Following receipt of the gift, WRHN Foundation will issue to the donor an official charitable donation receipt for the amount of the gift.
  • A gift by credit card is considered to have been made on the date the donor authorized the charge to the credit card.
  • Gifts received after the end of the calendar year may not be added to the previous year’s donations unless the gift was postmarked in the previous year (for example, a gift made by way of a cheque that was mailed and posted marked in December but not received by WRHN Foundation until January).
6.2 Publicly-Listed Securities
Donations of publicly-listed securities do not give rise to a capital gain for the donor, which provides a substantial incentive for such donations.  In order to obtain the exemption from capital gains tax, donors must donate publicly-listed securities directly to WRHN Foundation rather than selling them and donating the proceeds. The securities of publicly-listed companies that are generally acceptable to WRHN Foundation are those that are registered for trade on a securities exchange in Canada or the U.S. These also include mutual funds.
The following terms will apply to WRHN Foundation’s acceptance of gifts of publicly- listed securities:
  1. WRHN Foundation generally accepts gifts of publicly-listed securities that have an active secondary market, are not subject to a volatile market, and can be readily converted into cash within a reasonable period of time after having received the gifts. Donors shall bear transfer costs when transferring securities to WRHN Foundation. Due to processing time beyond the control of WRHN Foundation it may not be possible to produce a tax receipt in the calendar year for gifts of publicly-listed securities given in the last 10 days of the year. WRHN Foundation will make best efforts to ensure that a gift of publicly-listed securities given within the last 10 days of the calendar year receives an official donation receipt in the calendar year.
  2. Donations of public securities are normally transferred electronically. Electronic transfers can take up to several days to complete depending on the procedures used by the brokerages involved. The date of a gift of electronically transferred shares is the date the shares are received in WRHN Foundation’s brokerage account. The fair market value of the shares may have dropped between the date of transfer and the date the shares are received in Foundation’s brokerage account. Any such loss is borne by the donor.
  3. A donation of public securities may also be made by transfer of the share certificate. Share certificates should be hand-delivered to WRHN Foundation or sent by registered mail or courier. The date of the gift will be the date the share certificates are delivered to WRHN Foundation and accepted by WRHN Foundation.
  4. In general, the value of the securities will be the closing bid price of the share on the date of the gift as set out above. When unusual circumstances are involved in a gift, an independent appraisal may be required to determine the fair market value. As well, a gift agreement with the donor will be required to set out the method of valuation used, a price adjustment clause should an issue arise with CRA with respect to the valuation, and that the donor will be responsible for the cost of the appraisal.
  5. In general, WRHN Foundation’s policy is to liquidate gifts of securities as soon as possible after receipt unless otherwise restricted from doing so as part of a fund agreement.
  6. Upon confirmation of the receipt of a gift of publicly-listed securities, WRHN Foundation will issue an official donation receipt for the eligible amount of the gift based on the fair market value of the securities on the date they were received by WRHN Foundation. The value of the securities will be the closing bid of the share on that date.
  7. Should the value of the security rise or fall prior to WRHN Foundation selling it, the donor will neither benefit nor be disadvantaged.
6.3 Real Estate
Gifts of real estate include single family dwellings, condominiums, apartment buildings, office buildings, land and farms. The following terms will apply to WRHN Foundation’s acceptance of gifts of real estate:
  1. The ready marketability of the property and the carrying costs will be considered by WRHN Foundation before accepting the gift. Various factors, including zoning restrictions, environmental factors, marketability, current use, potential future uses, ongoing maintenance costs, and cash flow will be taken into account to ascertain that acceptance of the offered gift is in the best interests of WRHN Foundation.
  2. Before accepting a gift of real estate, WRHN Foundation will undertake such due diligence steps as it determines necessary, including but not limited to securing a qualified appraisal of the property from a reputable valuator, determining that the donor has clear title to the property, and environmental assessment.
  3. Costs such as legal fees, appraisals, environmental assessments, and real estate fees will be the responsibility of the donor.
  4. WRHN Foundation reserves the right to retain the property or sell it and apply the proceeds towards the charitable purpose of the gift. In general, it is WRHN Foundation’s policy to sell real estate as soon as possible after having received title.
  5. An official donation receipt will be issued for the eligible amount of the gift based on the appraised fair market value of the property at the date of donation.
6.4 Gifts-in-Kind
Gifts-in-kind refers to a gift of property (other than cash or near cash) such as jewellery, artwork or other valuable personal property. Acceptance of some gifts-in-kind is subject to special considerations and are specifically referred to in other sections of this Policy, including life insurance, publicly-listed securities, real estate, etc. The acceptance of other gifts-in-kind is governed by this section, including gifts of books, artwork or art collections, works or material, equipment, software, or other property. The following terms will apply to such gifts:
  1. Gifts-in-kind may be acceptable as a gift but because of the difficulty of valuation, WRHN Foundation may not provide an official donation receipt without a qualified appraiser completing a valuation.
  2. WRHN Foundation may accept gifts-in-kind that are in reasonable condition and meet other criteria set out in this Policy. WRHN Foundation reserves the right to display or store the gifted property, use the property for fundraising purposes, or sell it and apply the proceeds towards the charitable purposes of WRHN Foundation.
  3. The ready marketability of the property, utility, and the carrying costs will be considered by WRHN Foundation before accepting a gift. WRHN Foundation reserves the right to secure its own appraisal and issue a gift receipt based on it.
  4. Before accepting a gift-in-kind, WRHN Foundation will undertake such due diligence steps as it determines necessary.
  5. Costs such as legal fees and appraisals of the gifts-in-kind will be the responsibility of the donor.
  6. An official donation receipt may be issued for the eligible amount of the gift on the date the donation was received, based on the fair market value of the property. Determining fair market value of in-kind donations can be a complex undertaking and will likely require the opinion of legal, financial and other qualified advisors.
  7. In-kind donations such as gifts of artwork, jewellery, or items of a unique nature, that appear to be valued at greater than $1,000 must have an independent appraisal of value by a reputable expert appraiser in order for the donor to be provided with an official donation receipt. Except in agreed upon circumstances, the donor of the in-kind donation is responsible for the professional appraisal fees required to determine the fair market value of the gift. (Fair market value does not include amounts payable to others, such as commissions to sales agents or sales taxes such as GST or HST). WRHN Foundation reserves the right to issue an official donation receipt in the amount of the assessed value of the in-kind donation as determined by a recognized expert appaiser in the field chosen by WRHN Foundation in its sole discretion.
6.5 Life Insurance
Gifts of life insurance may be made to WRHN Foundation by irrevocably and absolutely assigning the ownership and beneficiary rights of a paid-up life insurance policy to WRHN Foundation, or by irrevocably and absolutely assigning the ownership and beneficiary rights of a life insurance policy to WRHN Foundation on which premiums remain to be paid and by naming WRHN Foundation as a beneficiary of a life insurance policy. The following terms will apply to such gifts:
  1. When a life insurance policy is irrevocably and absolutely assigned to WRHN Foundation, WRHN Foundation becomes the legal owner of the gifted life insurance policy. All consents required under provincial regulations to be signed to change a beneficiary must also be signed before it is a completed gift.
  2. If an assigned policy is not yet fully paid-up, the acceptance of the assigned policy shall be conditional upon WRHN Foundation not having any liability to the insurance company or to the donor with respect to the payment of future premiums, unless otherwise agreed to by WRHN Foundation in advance.
  3. If an assigned policy is not yet fully paid-up, WRHN Foundation shall require written assurance from the donor that he/she will continue to make donations towards paying future premiums (for which the donor would be entitled to official donation receipts as explained below), unless otherwise agreed to by WRHN Foundation in advance.
  4. The receipting of gifts of life insurance shall be as follows:  Where the assigned life insurance policy fair market value can be determined, WRHN Foundation may issue a charitable donation receipt for the eligible amount of the policy’s value based on fair market value and in accordance with any CRA guidance.
  5. . In addition, if the policy is not yet fully paid-up, WRHN Foundation may issue an official donation receipt for the eligible amount of the premium paid at the time of donation or for premiums paid subsequent to the donation of the policy.
  6. Where WRHN Foundation is named as a beneficiary of a life insurance policy, WRHN Foundation may issue an official donation receipt when WRHN Foundation receives the insurance proceeds upon the death of the insured. No charitable donation receipt may be issued upon naming WRHN Foundation as the beneficiary or for premiums paid for such a policy.
6.6 Bequests or Gifts in a Will
A bequest is a provision in a Will, directing a gift of property from an estate to be paid to WRHN Foundation. There are several types of bequests accepted by WRHN Foundation:
  • A specific bequest – a gift of a specific sum of money or a specific property, such as real estate or securities.
  • A residual bequest – a gift of all or a percentage of the residue of the estate after having paid gifts to other beneficiaries under the estate.
  • A contingent bequest – a gift of all or a share of the estate in the event of the prior death of certain other beneficiaries or in the event of certain conditions having been met.
The following terms will apply to such gifts:
  1. Sample bequest language can be made available to donors and their lawyers to ensure that the bequest is appropriately documented in the Will. No such information will be provided over the phone as this can lead to errors. At all times, donors should be encouraged to use an independent legal advisor who is knowledgeable about estate planning and Wills to professionally prepare a Will.
  2. A bequest in the appropriate amounts can be used to create a Fund if appropriately provided in the Will and would be subject to the Fund terms set out in this Policy.
  3. Donors are invited and encouraged to provide information to WRHN Foundation about their bequest and, if they so choose, to send to WRHN Foundation a copy of the relevant section of their Will.
  4. Generally, WRHN Foundation will not serve as an executor or trustee of an estate or trust arrangement.
  5. Following receipt of the bequest, WRHN Foundation will issue to the estate an official donation receipt based on the fair market value of the property.
6.7 Registered Retirement Plans and Tax-Free Savings Accounts
Gifts of RRSPs/RRIFs and TFSAs include the direct designation of WRHN Foundation as a beneficiary to receive the proceeds of a RRSP/RRIF or TFSA on the death of the donor, or a gift to WRHN Foundation of the proceeds of a RRSP/RRIF or TFSA on the death of the donor by way of bequest. WRHN Foundation will accept such donations, as long as it does not assume any responsibility for any plans themselves. A gift of a registered retirement plan may also be made during a donor’s lifetime.
6.8 Residual Interests or Charitable Remainder Trust
A gift of a residual interest in a property involves conveying property to WRHN Foundation, with the donor retaining the use of the property for the donor’s lifetime or for a defined period of time. A charitable remainder trust involves a donor (settlor) transferring property (e.g. real estate, securities, or cash, etc.) to a trust for a trustee to manage the property. The donor or a beneficiary (usually a family member of the donor, and usually referred to as a “life tenant”) retains a life or income interest in the trust, but an irrevocable gift of the residual interest in the trust is made to a registered charity. The charity would receive the trust property when the trust is collapsed at the end of the interest of the life tenant. Such a gift may be made through a testamentary trust or an inter vivos trust. The following terms will apply to such gifts:
  1. Various factors, including marketability, current use, and cash flow will be taken into account to ascertain that acceptance of the offered gift is in the best interests of WRHN Foundation.
  2. WRHN Foundation’s legal advisor must participate in an examination of the terms of any will, trust, or other document.  
  3. Costs such as legal fees, appraisals and other fees will be the responsibility of the donor.
  4. WRHN Foundation will generally not serve as a trustee for a charitable remainder trust or a residual interest but may refer the donor to trust institutions that may agree to do so. 
  5. WRHN Foundation reserves the right to retain the property or sell it and apply the proceeds towards the charitable purpose of the gift. In general, it is WRHN Foundation’s policy to sell property as soon as possible after the termination of the donor’s interest in the property in situations involving gifts of residual interest.
  6. An official donation receipt is issued for the eligible amount of the gift, based on the fair market value of the property on the date of donation, taking into consideration the interest retained by the donor and other factors, such as the fair market value of the property itself, the current interest rates, the life expectancy of any life tenants and any other factors relevant to the specific case, all in accordance with CRA guidance for such donations.
6.9 Other Gifts
There are many types of gifts that may be donated or may evolve with new ways of planned giving from time to time. Examples of these gifts include stock options, gifts of private company shares, charitable gift annuities, time-share recreational property, airline premium points, etc. It is not possible to include every type of gift in this Policy. WRHN Foundation may establish specific policies for some of these gifts. Gifts not mentioned in this Policy or other policies of WRHN Foundation will require individual review.
6.10
WRHN Foundation may advise the donor as to the circumstances resulting in the gift being declined.
7. GIFT LIMITATIONS
7.1
The following gift conditions cannot be accepted by WRHN Foundation for scholarships, fellowships, awards, bursaries, or other financial aid funds:
  1. Conditions which, by explicit designation, require the exclusion of, or discriminate against, a group or class, unless such exclusion or discrimination has the effect of favouring one or more designated groups as provided for in any approved institutional plan or equity scheme.
  2. Stipulations designating a specific recipient by a donor.
  3. Conditions or stipulations cannot be added following acceptance of the donation.
8. GIFT DISCLOSURE POLICY
8.1 General Policy
The names of donors to WRHN Foundation may be made public on the website of WRHN Foundation, in WRHN Foundation newsletters or in the annual impact report of WRHN Foundation, and the donor wall in the hospital, if any, and may be used for other fundraising purposes unless the donor specifies that they do not wish to have their name, the amount, and/or the purpose of the gift disclosed.
8.2 Anonymous Donors
WRHN Foundation will respect and observe the wish of a donor to remain anonymous with respect to gifts made to WRHN Foundation. However, WRHN Foundation reserves the right to disclose the identity of the donor and the type and value of the gift where it is required to do so by law.
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