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ETHICAL FUNDRAISING AND FINANCIAL ACCOUNTABILITY CODE
Developed by the Canadian Centre for Philanthropy
Adopted as follows by the Children’s Aid
Society of Halifax Foundation, April 2006
A. DONOR’S RIGHTS
All donors (individuals, corporations, and foundations)
are entitled to receive an official receipt for income
tax purposes for the amount of the donation. Donors of
non-monetary eligible gifts (or gifts-in-kind) are
entitled to receive an official receipt that reflects
the fair market value of the gift. The Children’s Aid
Society of Halifax Foundation’s governing board may
establish a minimum amount for the automatic issuance of
receipts, in which case smaller donations will be
receipted only upon request.
All fundraising solicitations by, or on behalf of, the
Children’s Aid Society of Halifax Foundation will
disclose the name of the Children’s Aid Society of
Halifax Foundation and the purposes for which funds are
requested.
Printed solicitations (however transmitted) will also
include the Children’s Aid Society of Halifax
Foundation’s mailing address or other contact
information.
Donors and prospective donors are entitled to the
following, promptly and upon request:
The Children’s Aid Society of Halifax Foundation’s
most recent annual report and financial statements
as approved by the governing board
The Foundation's charity registration number (BN) as
assigned by Revenue Canada;
Any information contained in the public portion of
the Children’s Aid Society of Halifax Foundation’s
most recent Charity Information Return (form T3010)
as submitted to Revenue Canada; a list of the names
of the members of the Board of Directors and a copy
of this Ethical Fundraising & Financial
Accountability Code
Donors and prospective donors are entitled to know, upon
request, whether an individual soliciting funds on
behalf of the Children’s Aid Society of Halifax
Foundation is a volunteer, an employee, or a hired
solicitor.
Donors will be encouraged to seek independent advice if
the Children’s Aid Society of Halifax Foundation has any
reason to believe that a proposed gift might
significantly affect the donor’s financial position,
taxable income, or relationship with other family
members.
Donors’ requests to remain anonymous will be respected.
The privacy of donors will be respected. Any donor
records that are maintained by the charity will be kept
confidential to the greatest extent possible. Donors
have the right to see their own record, and to challenge
its accuracy.
If the Children’s Aid Society of Halifax Foundation
exchanges, rents, or otherwise shares its fundraising
list with other organizations, a donor’s request to be
excluded from the list will be honoured. (The CAS of
Halifax Foundation does not currently rent, exchange or
otherwise share its list of donors, nor has it plans to
do so in the future.)
Donors and prospective donors will be treated with
respect. Every effort will be made to honour their
requests to: limit the frequency of solicitations; not
be solicited by telephone or other technology; receive
printed material concerning the Children’s Aid Society
of Halifax Foundation.
The Children’s Aid Society of Halifax Foundation will
respond promptly to a complaint by a donor or
prospective donor 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 complainants’ concerns in the
first instance. A complainant who remains dissatisfied
will be informed that s/he may appeal in writing to the
Children’s Aid Society of Halifax Foundation’ 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 s/he may notify
the Canadian Centre for Philanthropy in writing.
B. FUNDRAISING PRACTICES
Fundraising solicitations on behalf of the Children’s
Aid Society of Halifax Foundation will:
be truthful; accurately describe the CAS of Halifax
Foundation’s activities and the intended use of donated
funds; and respect the dignity and privacy of those who
benefit from the Children’s Aid Society of Halifax
Foundation’s activities.
Volunteers, employees and hired solicitors who solicit
or receive funds on behalf of the
Children’s Aid Society of Halifax Foundation shall:
adhere to the provisions of this Ethical Fundraising and
Financial Accountability Code; act with fairness,
integrity, and in accordance with all applicable laws;
adhere to the provisions of applicable professional
codes of ethics, standards of practice, etc.; cease
solicitation of a prospective donor who identifies the
solicitation as harassment or undue pressure; disclose
immediately to the charity any actual or apparent
conflict of interest; not accept donations for purposes
that are inconsistent with the CAS of Halifax
Foundation's vision, mission or guiding principles.
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 gifts received or the value of funds raised.
Compensation policies for fundraisers,
including performance-based compensation practices (such
as salary increases or bonuses)
will be consistent with the Children’s Aid Society of
Halifax Foundation’s policies and practices that apply
to non-fundraising personnel.
The Children’s Aid Society of Halifax Foundation will
not sell its donor list. If applicable, any rental,
exchange or other sharing of the Children’s Aid Society
of Halifax Foundation’s donor list will exclude the
names of donors who have so requested (as provided in
section A8, above). If a list of the Foundation's donors
is exchanged, rented or otherwise shared with another
organization, such sharing will be for a specified
period of time and a specified purpose.
The Children’s Aid Society of Halifax Foundation’s
governing Board will be informed at least annually of
the number, type and disposition of complaints received
from donors or prospective donors about matters that are
addressed in this Ethical Fundraising and Financial
Accountability
Code.
C. FINANCIAL ACCOUNTABILITY
The Children’s Aid Society of Halifax Foundation’s
affairs will be conducted in a responsible manner,
consistent with the ethical obligations of stewardship
and the legal requirements of provincial and federal
regulator.
The Children’s Aid Society of Halifax Foundation is
informed monthly.
All donations will be used to support the Children’s Aid
Society of Halifax Foundation’s objectives, as
registered with Revenue Canada.
All restricted or designated donations will be used for
the purposes for which they are given.
If necessary, due to program or organizational changes,
alternative uses will be discussed
where possible with the donor or the donor’s legal
designate. If no agreement can be
reached with the donor or his/her legal designate about
alternative uses for a restricted or
designated donation, the charity will return the
unexpended portion of the donation. If the
donor is deceased or legally incompetent and the charity
is unable to contact the legal
designate, the donation will be used in a manner that is
as consistent as possible with the
donor’s original intent.
Annual financial reports will; be factual and accurate
in all material respects. The reports will:
Disclose the total amount of fundraising revenues
(receipted and non-receipted).
Disclose the total amount of fundraising expenses
(including salaries and overhead costs, the total
amount of donations that are receipted for income
tax purposes (excluding bequests, endowed donations
that cannot be expended for at least 10 years, and
gift from other charities).
Disclose the total amount of expenditures on
charitable activities (including gifts to other
charities).
Identify government grants and contributions
separately from other donations.
Be prepared in accordance with generally accepted
accounting principles and standards
established by the Canadian Institute of Chartered
Accountants, in all material respects.
No more will be spent on administration and fundraising
than is required to ensure effective
management and resource development. In any event, the
Children’s Aid Society of Halifax Foundation will meet
or exceed Revenue Canada’s requirement for expenditures
on charitable activities.
The cost effectiveness of the Children’s Aid Society of
Halifax Foundation’s fundraising program will be
reviewed regularly by the governing Board.
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