Donation Information

1. All donors (individuals, corporations, and foundations) are entitled to receive an official receipt for income tax purposes for the amount of their 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. (Note: Eligible gifts are defined in Revenue Canada Interpretation Bulletin IT-110Rs or its successor. Some common gifts, such as donations of volunteer time, services, food, inventory from a business, etc., are not eligible to receive official tax receipts.) CKUA’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.)

2. All fundraising solicitations by or on behalf of CKUA will disclose CKUA Radio Network’s name and the purpose for which the funds are requested. Printed solicitations (however transmitted) will also include CKUA’s address and other contact information.

3. Donors and prospective donors are entitled to the following, promptly upon request:

• CKUA’s most recent annual report and financial statements as approved by the governing board;
• CKUA’s registration number as assigned by Revenue Canada;
• Any information contained in the public portion of the CKUA’s most recent Charity Information Return (form T3010) as submitted by Revenue Canada;
• A list of the names of the members of CKUA’s governing board; and
• A copy of this Ethical Fundraising & Financial Accountability Code.

4. Donors and prospective donors are entitled to know, upon request, whether an individual soliciting funds on behalf of CKUA is a volunteer or an employee.

5. Donors will be encouraged to seek independent advice if CKUA 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.

6. Donor’s requests to remain anonymous will be respected.

7. 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 donor record, and to challenge its accuracy.

8. CKUA Radio will not exchange, rent, or otherwise share its fundraising list with other organizations.

9. Donors and prospective donors will be treated with respect. Every effort will be made to honor their requests to:

• Limit the frequency of solicitations
• Not be solicited by telephone or other technology
• Receive printed material concerning CKUA Radio

10. CKUA Radio 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 complainant’s concerns in the first instance. A complainant who remains dissatisfied will be informed that he/she may appeal in writing to CKUA’s 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 Center for Philanthropy in writing.

1. Fundraising solicitations on behalf of CKUA Radio Foundations will:

• Be truthful
• Accurately describe CKUA’s activities and the intended use of donated funds

2. Volunteers, employees and hired solicitors who solicit or receive funds on behalf of the CKUA Radio Network shall:

• Adhere to the provisions of this Ethical Fundraising & 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 CKUA Radio Network any actual or apparent conflict of interest; and
• Not accept donations for purposes that are inconsistent with CKUA Radio Network’s object or mission.

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 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 charity’s policies and practices that apply to non-fundraising personnel.

4. CKUA Radio Network will not sell, rent, exchange or share its donor list with any other organization.

5. CKUA Radio Network’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 & Financial Accountability Code.

1. CKUA’s financial affairs will be conducted in a responsible manner, consistent with the ethical obligations of stewardship and the legal requirements of provincial and federal regulators.

2. All donations will be used to support CKUA Radio Network’s object, as registered with Revenue Canada.

3. 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 by 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 CKUA Radio Foundation is unable to contact a legal designate, the donation will be used in a manner that is as consistent as possible with the donor’s original intent.

4. Annual financial reports will:

Be prepared in accordance with generally accepted accounting principles and standards established by the Canadian Institute of Chartered Accountants, in all material respects.

5. No more will be spent on administration and fundraising than is required to ensure effective management and resource development. In any event, the charity will meet or exceed 149.1 of the Income Tax Act that requires all charities to spend at least 80 percent of their receipted donations (excluding bequests, endowed donations that cannot be expended for at least 10 years, and gifts from other charities) on charitable activities; in addition, charitable foundations are required every year to expend 4.5 percent of the value of their assets in support of charitable programs.)

6. The cost-effectiveness of CKUA’s fundraising program will be reviewed regularly by the governing board.