At A Rocha, we respect your right to privacy and want our website users to be aware of any information we collect, how we use it, and under what circumstances, if any, we disclose it. This statement applies solely to information collected on this web site.
We collect the following types of information from this web site:
- Site Use Statistics
- Newsletter Sign-ups
- Donor Information
1. Site Use Statistics
A Rocha Canada collects and analyzes web site visitor information in order to evaluate which information we provide is used, how many visitors we receive, and how we might improve our services. We track information such as IP addresses, browser type, date/time of visit and which pages were visited. Personal information, such as your name and email address are not collected in this process.
2. Newsletter Sign-ups
We collect basic information in order to send our monthly email updates about A Rocha’s work. If at any time you do not wish to receive these updates, please email us.
3. Donor Information
We collect all pertinent personal and billing information on a secure server via the IATS system in order to process donations only. The information we receive is used to receive donations, issue tax receipts, and give occasional relevant correspondence only. If at any time you wish to be removed from this list, please email us.
The security of your personal information is important to us. We follow generally accepted best practices to protect the personal information submitted to us.
Sharing of Information
A Rocha Canada will not share, sell or rent your personal information to third parties. However, we may disclose your personal information to secure third parties that provide services on our behalf (e.g. emailing). A Rocha Canada will not make any information that we collect from users available to the general public unless (a) the information is already publicly available, (b) we have your written consent, (c) such disclosure is required by law or related authority, or (d) such action is necessary to protect and defend the rights, property or personal safety of A Rocha and its web site.
The information that you provide may be stored by us for an indefinite time. However, please feel free to request a change or deletion of this information by emailing us.
We reserve the right to modify this privacy statement at any time. Last updated March 12, 2012.
A Rocha Canada
1620 – 192 Street
Surrey, BC V3Z 9V2
Board Approved April 15, 2016
Updated April 28, 2016
A. Responsibility to the Donor
B. Fundraising Practices
C. Financial Accountability and Organizational Integrity
A. Responsibility to the Donor
1. All contributors to A ROCHA CANADA that are not themselves registered charities are entitled to receive an official receipt for income tax purposes for the amount of eligible contributions made in cash or for the fair market value of the property contributed. The governing board may establish a minimum amount for the automatic issuance of official receipts, in which case smaller contributions will be receipted only upon request.
2. All fundraising solicitations by or on behalf of our organization will disclose our full legal name and the purposes for which funds are requested. All contribution appeals will contain the statement in C. 3. below.
Printed solicitations (however transmitted) will also include our address or other contact information.
3. Contributors and prospective contributors are entitled to receive the following information, promptly upon request:
a. our most recent annual report and audited financial statements as approved by the governing board and the membership
b. our charity registration number (BN) as assigned by Canada Revenue Agency
c. any information contained in the public portion of our most recent Charity Information Return (Form T3010)
d. a list of the names of the members of the governing board
e. a copy of this Ethical Fundraising and Financial Accountability Code
4. Contributors and prospective contributors are entitled to know, upon request, whether an individual soliciting funds on our behalf is a volunteer, an employee, or a fundraising consultant.
5. The privacy of contributors will be respected, including their right to remain anonymous, unless information must be released by law. Contributors have the right to receive a copy of their own contribution record and challenge its accuracy.
6. The contributor or prospective contributor list will not be exchanged, rented, or otherwise shared with other organizations.
7. Contributors and prospective contributors will be treated with respect. Every effort will be made to honour their request to
a. limit the frequency of solicitations
b. not be solicited by telephone or other electronic technology
c. receive (or not receive) printed material concerning our specific fundraising appeals
8. The organization will respond promptly to a complaint by a contributor or prospective contributor about any matter that is addressed in this Ethical Fundraising and Financial Accountability Code. A designated staff member or volunteer will attempt to satisfy the complainant’s concerns in the first instance. A complainant who remains dissatisfied will be informed that he/she may appeal in writing to our governing board or its designate and will be advised in writing of the disposition of the appeal. A complainant who is still dissatisfied will be informed that he/she may notify the Canadian Council of Christian Charities in writing of his/her concerns.
B. Fundraising Practices
1. Our fundraising solicitations will
a. truthfully describe our projects or programs for which the contributions will be used
b. respect the dignity and privacy of those who benefit from our activities in pursuit of our objects
2. Volunteers, employees, and hired fundraisers who solicit or receive funds on our behalf shall
a. adhere to the provisions of this Ethical Fundraising and Financial Accountability Code
b. act with fairness, integrity and in accordance with all applicable laws
c. adhere to the provisions of the applicable professional codes of ethics, standards of practice, etc.
d. cease solicitation of a prospective contributor who identifies the solicitation as harassment or undue pressure
e. disclose immediately to the organization any actual or apparent conflict of interest
f. not accept contributions for projects or programs that have not been approved by our board
3. Paid fundraisers, whether staff or consultants, will be compensated by a salary, retainer, or fee, and will not be paid finders’ fees, commissions, or other payments based on either the number of contributions received or the value of funds raised. Compensation policies for fundraisers will be consistent with our policies and practices that apply to all our personnel.
4. If an external fundraiser is retained, access to our master contributor list will be limited and will be kept under strict control.
5. The governing board will be informed at least annually of the number, type, and disposition of complaints received from contributors or prospective contributors about matters that are addressed in this Ethical Fundraising and Financial Accountability Code.
6. Our donors will be kept fully informed with comprehensive and current information about our organization and its ministries.
7. Contributors will be encouraged to seek independent professional advice before making a significant gift to ensure that the proposed contribution will not adversely affect the contributor’s financial position or his or her relationship with family members.
C. Financial Accountability and Organizational Integrity
1. The governing board shall be comprised of responsible individuals, the majority of whom are Canadian residents. No member of the governing board shall be employees of the organization or otherwise receive compensation from the organization except as authorized by law.
2. The governing board shall ensure that:
a. hold at least two full-agenda meetings each year
b. create policy for the organization
c. maintain effective control over the organization
d. establish a proper financial reporting system which permits the production of annual operating statements and a balance sheet, showing reasonable detailed information that
a. is factual and accurate in all material respects
b. identifies government grants and contributions separately from other contributions
c. is prepared in accordance with generally accepted accounting principles established by the Canadian Institute of Chartered Accountants
e. ensure that the organization at all times operates within the limits of and in accordance with the objects in its governing documents
f. take seriously its responsibility to be conversant with and comply with federal, provincial, and municipal laws and regulations
g. ensure that the organization is open and accurate in all its dealings
h. not permit any officer, member of the governing board, or staff member of the organization to receive royalties for the use of any property of such person that is used for fundraising or promotional purposes by the organization
i. not permit the payment of fees for service that is based on a percentage of funds raised or is based on another form of paying commissions
j. ensure that the organization appropriately serves the interests of each contributor or potential contributor by encouraging representatives of the organization to emphasize the concern of the organization is to nurture responsible stewardship on the part of the contributor
k. avoid questionable motives or programs that are not factual or that negate the contributor’s sound judgement
l. require responsible stewardship on the part of our representatives through effective training and cost controls
m. ensure that the organization or its representative does not by any means, either directly or indirectly, induce a contributor or other constituent to transfer to it a benefit from any other organization or purpose
n. ensure that all government prescribed returns such as the Registered Charity Information Return (T3010) and voluntarily produced reports will be prepared factually, accurately, and on a timely basis
o. ensure that sufficient funds will be spent on administration and fundraising (where appropriate) to assure effective and efficient management of our resources
p. ensure that the organization meets or exceeds its disbursement requirements imposed by section 149.1 of the Income Tax Act, Canada
q. review the cost-effectiveness of our programs and report thereon in our annual report
3. A restricted contribution designated in support of a program or a single project which is approved by the board will be used for the purpose for which it was given. We make our policy dealing with donor designated funds known to all donors and potential donors by printing it on all fundraising material. To avoid being legally precluded from using designated funds at all if a project is oversubscribed or is terminated, the following policy is in place and is published:
“Your gift to A Rocha Canada will be used for the program or project you have designated. If the need for that program or project has been fully met, we will reallocate remaining funds to areas of greatest need.”
The board of A ROCHA CANADA has adopted the preceding Code as its policy. In so doing, the governing board commits itself to being the responsible custodian of contributions received to pursue the organization’s objects, to exercise due care concerning the governance of fundraising and financial reporting, and to ensure, to the best of its ability, that the organization adheres to the provisions of the Code. It is hereby confirmed that each member of the governing board and staff has received a copy of the Code and that a copy will also be provided to each person who is subsequently elected to the governing board or appointed to the staff.
Board approved April 15, 2016
This Gift Acceptance and Valuation Policy (GAVP) provides guidance to A ROCHA CANADA employees regarding the planning, promoting, accepting, receipting, and distribution of charitable gifts.
All gifts accepted by A ROCHA CANADA shall comply with charitable giving procedures in compliance with all provincial and federal laws and regulations.
A gift to A ROCHA CANADA must satisfy all of the following conditions to be of bona fide intention:
- Gift is transferred by a donor.
- The transfer is voluntary.
- The transfer is made without any expectation of return; there is no consideration or benefit of any kind to the donor or to any person designated by the donor.
In accordance with these requirements, A ROCHA CANADA assumes all rights of control and ownership of gifts once received. A ROCHA CANADA will use gifts in ways consistent with its mission and purpose.
This GAVP will be reviewed by the Vice President, Advancement on an annual basis or as circumstances may require. Revisions or recommendations to the policy are to be approved by the Management Team.
Key Terms and Definitions:
The “Management Team” is comprised of the President, Vice-Presidents and chosen members in leadership positions. Please see the latest Management Team meeting minutes for the most up to date list.
The “Board of Directors” is comprised of the directors registered with the entity of A Rocha Canada.
A “donor” is any individual, partnership, corporation, foundation or other legal entity that makes a charitable gift to A ROCHA CANADA.
A “gift” is a voluntary transfer of property without consideration.
An “inter vivos gift” is a gift made from one or more persons, without any prospect of immediate death, to one or more others.
The “Fair Market Value (FMV)” is generally considered the highest price, expressed in a dollar amount, that the property would bring in an open and unrestricted market between a willing buyer and a willing seller who are knowledgeable, informed, prudent, and are acting independently of each other.
A gift that is “unusual” is generally a non-cash gift, other than publicly-traded securities.
“Unreasonable” is generally considered beyond the normal scope of using good judgement.
II. SPECIAL POLICY NOTATIONS
Acceptance and Distribution of Gifts – The Management Team shall delegate to designated employees of A ROCHA CANADA the ability to accept gifts on behalf of A ROCHA CANADA. The Management Team shall have the sole and absolute discretion on managing gifts received which hold unclear, impossible, inadvisable, or impractical instructions for distribution.
Gift Acknowledgement – All accepted gifts will be acknowledged with an acknowledgement letter at the time the gift is received. Consolidated tax receipts will be sent in February of each year. All official tax receipts for gifts will comply with the Income Tax Act (ITA) and Regulations.
Compatibility – All gifts must align with the charitable purposes and objects of A ROCHA CANADA.
Prior Approval – All gifts that are unusual in nature should be referred to the Management Team for prior approval. A ROCHA CANADA reserves the right to seek the advice of a lawyer and/or other appropriate professional counsel prior to making any final acceptance decisions.
Related Costs – While A Rocha is generally pleased to accept gifts, it is careful to evaluate whether there may be related costs in the transfer of a gift. Gift-related costs such as legal fees, appraisals, real estate commissions and taxes relating to acceptance, maintenance, management or re-sale of a gift of property will normally be the responsibility of the donor unless A Rocha, upon prior agreement, agrees to assume responsibility for any portions of these items. A Rocha will also consider the terms and conditions associated with a gift; potential liabilities; insurance, maintenance, and disposal costs; or other administrative or professional costs, as required, and will discuss such costs with the donor so as not to unduly burden the organization.
Fees or Commissions – A ROCHA CANADA will not pay fees to any person for directing a gift (i.e. incentive-based fundraising). A ROCHA CANADA holds to a comprehensive policy on ethical fundraising and financial accountability.
Professional or Appraisal Fees – If professional or appraisal fees are necessary, A ROCHA CANADA shall use best efforts to estimate the reasonableness of fees prior to payment and will ensure disclosure of same to the donor. Appraisals, where necessary, will be completed by individuals who are competent and qualified to appraise property and who have no conflict of interest.
Gifts-in-Kind – Not all offers of Gifts in Kind are accepted by A ROCHA CANADA. A ROCHA recognizes that donors will occasionally wish to give property that is not readily marketable (such as real estate, art, jewelry, private corporation shares or residuary interests in trusts), which may require unique arrangements and the approvals of the Management Team.
The date of “fair market value” will be established for inter vivos gifts as the date of title transfer. In the absence of any ability to determine valuation, the donor’s acknowledgement will carry a stated gift value of zero ($0). The proper valuation processes are set forth in Section IV, Gift Valuation Guidelines, page 7 of this GAVP. A Gift-in-Kind Information Form will be used for the purpose of accepting all gifts-in-kind for A ROCHA CANADA, except for gifts of securities (see Appendix I for a sample).
Gift Valuation – A ROCHA CANADA will follow standard practice guidelines for the industry in valuing all outright and deferred gifts. The proper process of valuing non-cash property will be made pursuant to Section IV, Gift Valuation Guidelines of this GAVP.
Gifts of Service – Canada Revenue Agency (CRA) legislation prohibits an organization from issuing a charitable receipt for a gift of service. Where a donor wishes a tax receipt for a service rendered, the person or organization may invoice A ROCHA CANADA for the service rendered and then may, in turn, donate the amount (or portion) of the payment back to A ROCHA CANADA through normal processes.
Endowed Fund Agreements – A ROCHA CANADA can receive gifts toward endowed funds. Donors will need to work directly with A ROCHA staff to develop a fund agreement prior to the gift being made. Fund agreements will clearly specify that it is the responsibility of the Board to approve all disbursements of net income from endowed funds, to be used in the manner, spirit and intent of the donor’s wishes. All fund agreements must be reviewed and approved by the Vice President of Advancement.
Conflict of Interest – A ROCHA CANADA will be cautious in all dealings with donors in order to avoid even the appearance of impropriety. If a direct or indirect conflict of interest is disclosed to an A ROCHA CANADA employee, that employee will refer this to the Management Team.
Gifts that cannot be accepted – A ROCHA CANADA reserves the right to decline a gift. The following examples justify such an action, although other situations may also result in a declined gift:
- Any gift with features contrary to the charitable purposes and objects of A ROCHA CANADA
- Any gift that violates any provincial or federal laws
- Any restrictive clause that may bring unwarranted pressure or embarrassment to A ROCHA CANADA, the Board of Directors or its employees
- Any gift that contains unreasonable conditions, liens or other encumbrances
- Any gift that presents exposure to unacceptable liability
- Any gift that could financially or morally jeopardize the donor or A ROCHA CANADA
- Any gift where an appropriate “fair market value” cannot be determined or will result in unwarranted or unmanageable expense for A ROCHA CANADA
- Any gift that could jeopardize A ROCHA CANADA’s charitable status
- Any gift that could improperly benefit any donor
- Any gift that holds a condition that is revocable in any way
Fundraising Appeals – The Management Team will establish and approve any appeal for the solicitation of gifts.
Internal Records – All documentation regarding donors must be maintained and controlled by the Manager, Administration and Donor Services. All donor information is confidential and unavailable to the public unless prior written consent of the donor is obtained or otherwise required to be disclosed by law.
III. GIFT ACCEPTANCE GUIDELINES
Gifts can be generally categorized as either outright or deferred. A ROCHA CANADA recommends that individuals seek Independent Legal Advice (ILA) prior to making any significant outright or deferred gifts.
A ROCHA CANADA’s donor-restricted gift policy:
Your tax deductible gift to A Rocha Canada will be used for the program or project you have designated. If the need for that program or project has been fully met, we will reallocate remaining funds to areas of greatest need.
- Cash and Cheques. This shall include electronic fund transfers and credit cards. All cheques shall be made payable to A ROCHA CANADA. Cheques made payable to an employee or a Director for credit to A ROCHA CANADA will not be accepted as a gift to A ROCHA CANADA.
- Publicly-Traded Securities. A ROCHA CANADA will accept only publicly-traded marketable securities that are to be sold immediately without restriction.
- Real Estate. All gifts of real estate will be referred to the Management Team for prior approval. When a gift is greater than $100,000 the Management Team may defer the approval of the gift to the Board of Directors. Prior to any acceptance of a gift of real estate, A ROCHA CANADA may require the completion of the following, if appropriate:
- arms-length appraisals
- title search
- a marketability check
- an on-site evaluation
- an environmental survey
- determination of other costs or concerns
- Personal Property. Unique gifts will be considered by the Management Team. Acceptance is entirely in the sole discretion of the Management Team.
- The A ROCHA staff involved with a potential donor must always advise that a professional advisor draw up the Will of a donor considering a testamentary gift to A ROCHA.
- A donor who advises A ROCHA, normally in confidence, of a proposed bequest gift to A ROCHA, may be asked to provide a copy of that section of the Will naming A ROCHA.
- The donor may also wish to execute a written directive with A ROCHA, directing the use of the proposed gift. This must be done in consultation with A ROCHA staff.
- A ROCHA staff members will not serve as executor of a donor’s Will.
- Planned Gifts.
- Life insurance. There are various methods by which a life insurance Policy may be donated to A ROCHA. A donor may:
- Commence a life insurance Policy of which A ROCHA is the owner and beneficiary.
- Assign irrevocably a paid-up Policy to A ROCHA.
- Assign irrevocably a life insurance Policy on which premiums continue to be paid by the donor, with a charitable tax receipt issued for premium amounts.
- Name A ROCHA as a primary or successor beneficiary of the proceeds. A charitable tax receipt would be issued only when the donor passes and the Policy is paid out to A ROCHA (issued to the estate).
- Life insurance. There are various methods by which a life insurance Policy may be donated to A ROCHA. A donor may:
- Please consult with an A ROCHA CANADA staff when considering other forms of deferred gift structures, such as charitable gift annuities, charitable remainder trusts, or charitable lead trusts.
IV. GIFT VALUATION GUIDELINES
Establishing the Date of the Gift:
Generally, the date of any contribution will be defined as the date on which the donor irrevocably relinquishes control of the property to A ROCHA CANADA. If the donor is deceased, the valuation date is the day prior to death. In such a case, the Estate Trustee Information letter must be retained.
If the date of the gift cannot be determined, the following guidelines will be used:
- Personal Property. Gifts of tangible personal property, no matter how delivered, are deemed to be accepted by A ROCHA CANADA when title is transferred to A ROCHA CANADA.
- Credit and Debit Cards. Credit and debit card gifts are deemed to be accepted on the day the A ROCHA Canada’s account is credited, providing funds have sufficiently cleared the banking system.
- Real Estate: A gift of real estate is accepted when the Deed is registered in the name of A ROCHA CANADA.
- Gift of Securities. Based on delivery method:
- Electronically Transferred – The date the shares are received in the A ROCHA Canada brokerage account. The copy of the brokerage activity sheet must be retained.
- Hand delivered – The date the physical certificates, the Authorization to Transfer Publicly Traded Securities and Request for Charity Beneficiary Forms are received at the A ROCHA CANADA office. The stamped date with this notation must be retained.
- Mailed – The date the physical certificates, the Authorization to Transfer Publicly Traded Securities and Request for Charity Beneficiary Forms are post marked. The envelope with the post mark must be retained.
Establishing the Value of the Gift:
A ROCHA CANADA must be able to determine the FMV of any non-cash gifts. Should A ROCHA CANADA not be able to reasonably determine the FMV of a gift, the donor’s acknowledgement will state a value of zero ($0). If the FMV of an item can be easily determined (cash register receipt for new purchase), a third-party appraisal may not be required. The FMV of a gift-in-kind does not include taxes paid on purchasing the item.
Exceptions may be referred to the Management Team; however, A ROCHA CANADA will be guided by the following:
- Donations valued at less than $1,000. A person with sufficient knowledge may establish FMV, documenting the basis used for the estimate and any other pertinent information.
- Donations valued at $1,000 and over. FMV will be based on an independent appraisal completed by a qualified third party.
- FMV. Gifts of property are subject to a deemed FMV rule, which applies to any property donated within three years of acquisition or acquired through a gifting arrangement. The deemed FMV is the lesser of the actual FMV or the donor’s cost to acquire the property, or in the case of capital property, the adjusted cost base, with the following exceptions:
- gifts made as a consequence of a donor’s death
- real property situated in Canada
- certified cultural property
- gifts of publicly traded securities
- ecological gifts
- Gifts of Securities. FMV is based on the closing price of the units or shares recorded on the day the securities are received into A ROCHA Canada’s brokerage account.
The policies set out in this GAVP are intended to assist and provide guidance for employees at A ROCHA CANADA involved in receiving and receipting gifts on behalf of A ROCHA CANADA. All exceptions to this GAVP must be referred to the Management Team at A ROCHA CANADA, especially those gifts that
- might expose A ROCHA CANADA to uncertain liability
- are precedent setting or may involve sensitive issues
- are perceived to come from illegal or unethical activities
- are from individuals or organizations whose philosophy and values could be considered inconsistent with the overall philosophy and values of A ROCHA CANADA.
This policy shall be reviewed annually. It may also be amended upon recommendation and approval by the Management Team.
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