Donations

Donations

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Content - City Hall - Donations

Did you know the City of Kingston has established specific funds to make it easier for you to support City projects? Support a project that matters to you.

To What Can I Donate?

Projects that will benefit from your support:

If you would like to donate to a project not listed here, please contact mktg@cityofkingston.ca

How Can I Donate?

Tax Receipts

If you donate through CanadaHelps, you will receive your tax receipt immediately via email or in your CanadaHelps account.

If you donate at City Hall, you will be issued an official tax receipt for income, which you can claim when you file your personal income taxes.

To qualify for a receipt, donations must meet the following criteria:

  • A value of $20 or greater; and,
  • received by the last business day of December, or in an envelope postmarked prior to Dec. 31.

If requested, an official tax receipt will be mailed to you by Feb. 28 of the following calendar year. For example, if you donate on or before Dec. 31, 2022, you will receive a tax receipt no later than Feb. 28, 2023.

What Can I Donate?

The following information is a high-level overview of eligible donations.

  • Under the Income Tax Act, municipalities are recognized as qualified donees and as such can issue official donation receipts for gifts and receive funds from registered charities. Municipalities are not assigned charitable numbers.
  • It is the policy of the City to ensure that donations are accepted and receipts for income tax purposes are issued in accordance with the Income Tax Act and its regulations.
  • The municipality cannot act as a conduit to channel funds to an individual or another organization that is not a qualified donee.

Monetary Donations

The City will issue an Official Tax Receipt for Income Tax Purposes for monetary donations for the current year to the individual or organization who made the donation if:

  • A value of $20 or greater; and,
  • Received by the last business day of December or in an envelope postmarked prior to Dec. 31.

Please note: receipts cannot be issued in the name of anyone but the true donor.

Non-Monetary Donations

These are considered donations of property (gifts-in-kind) other than cash, such as:

  • capital property,
  • depreciable property,
  • personal-use property including listed personal property,
  • a leasehold interest,
  • a residual interest,
  • a right of any kind whatever,
  • a licence, a share, and
  • inventory of business

All gifts-in-kind are subject to a formal offer and review process. The donor shall:

  • Provide identification of ownership of gift-in-kind (proof of how the item was obtained by the Donor).
  • Where required by federal law, arrange and pay for an appraisal for a gift-in-kind donation to determine the fair market value of the donated item, for the purposes of receiving a tax receipt from the municipality for that amount. The City reserves the right to determine if the appraisal value is fair.
  • Provide a name and address to the municipality to which the tax receipt will be issued.

Non-qualifying gifts

According to the Canada Revenue Agency, the following donations cannot be acknowledged with an official tax receipt for income tax purposes:

  • Donation made as a result of a contractual or other obligation (e.g. court-ordered transfer of property);
  • Payment of basic admission fee to an event or program;
  • Payment of membership fees;
  • Payment for a chance to win a prize;
  • Purchase of goods or services;
  • Gift-in-kind for which the fair market value cannot be determined;
  • Gift-in-kind for which the fair market value of the advantage exceeds 80% of the value of the gift;
  • Donations provided in exchange for advertising/ sponsorship;
  • Gifts of services (donated time, skills, or efforts); however, receipts can be issued when two distinct transactions take place: a service provider is paid for services rendered and the service provider then voluntarily donates the money back.
  • Gift out of inventory that results in a material benefit to the business, such as promotion or advertising
  • Gift certificates donated by the issuer are not eligible to be receipted;
  • However, gift certificates purchased from the issuer or another third party may be receipted at their fair market value.
  • Pledges are not eligible for issuance of receipts;
  • however, when a donor honours a pledge, by making a voluntary transfer of property, a receipt can be issued.
  • Loans of property;
  • Use of a timeshare; and
  • The lease of premises.

The City may elect to accept or decline any donation. If the gift is not accepted, the donor shall be advised of the reason.

Sponsorships and Naming Rights

In the form of cash, goods or services towards an event, project, program or corporate asset, in return for commercial benefits (i.e., logo placement). The intent of a sponsorship is to enhance the image and marketing opportunities of the sponsor in its target market and/or the community. Sponsorships and naming rights are reciprocal arrangements benefiting both parties. Visit the Sponsorship & Advertising page to learn more.

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