United Way Toronto - Gift-in-Kind Tax Receipt Request Form
(MINIMUM $100 before taxes) (services & taxes are not receiptable)
SECTION 1 - To be completed by United Way volunteer
Organization name: ______________________________________________________________________________________________
Volunteer name: ___________________________________________________ Phone number: _____________________________
Donor name: ________________________________________________________ Donation date: ______________________________
Description of donated item (1 type of item per form): _________________________________________________________________
Fair market value (minimum $100 excluding taxes) $ _________ (tax receipt amount requested).
Method of validating Fair Market Value (documentation must be attached)
Written appraisal (name and address of appraiser required) Current bid on same or similar item on eBay
ales eceipt r ECC appraisal – (if item is valued at less than $1,000
Posted on gift (i.e. tickets) and the ECC is familiar with the type of property in
Advertised price of same or comparable item in catalogue/newspaper/flyer question - see box below.)
Employee Campaign Chair appraisal for items less than $1,000
My signature below confirms that I have reviewed the above listed item and believe I am familiar enough with this type of item to
reasonably estimate its fair market value. In my opinion, I estimate the fair market value on the date donated to be $
Signature: ____________________________________________________ Date: ________________________
SECTION 2 - To be completed by United Way volunteer - Conditions of request:
I am an employee of the above-mentioned organization and a volunteer for our workplace's United Way Toronto campaign, whose purpose
it is to raise funds for UWT. In this capacity I have received the above donation from the individual/business listed above. I confirm that:
1) All necessary steps have been taken to ensure the value is accurate
2) The donated item was used in raising funds for United Way Toronto
3) My special event has raised enough un-receipted funds to cover this tax receipt
I therefore request that UWT issue a gift-in-kind tax receipt for this donation.
_______________________________________ _______________________________ _______________________
Signature Volunteer position Date
Please forward all gift-in-kind requests to: Gift in Kind Administrator, United Way Toronto, 26 Wellington Street East, 2nd Floor, Toronto,
ON M5E 1W9. If you have any questions please call your United Way partner or (416) 777-1444 ext. 257.
SECTION 3 – To be completed by donor – MANDATORY
No receipt can be issued if an amount is not entered in any of the boxes below.
The Canadian Revenue Agency (CRA) has added a number of conditions that charities must adhere to when receipting gift in
kind donations. These conditions affect the tax receipt value that the donor receives in return for their donation. These conditions
do not apply to donations out of inventory by businesses.
The conditions are listed below along with questions that donors are required to answer:
1) The original cost of the donation item must be indicated in the box to the right if:
It was acquired in the last three years.
It was acquired in the last ten years with the intent to donate to charity. $
Within the last 10 years it was received from a family member or other non arm’s-length person.
In each of the cases above, the tax receipt amount will be the lower of the donor’s cost and the fair market value.
2) Gifts made under donation tax shelter gifting arrangements or limited recourse debt scenarios will not be accepted/ Yes / No
receipted. Is this donation being made under a donation tax shelter gifting arrangement or limited recourse debt scenario?
3) The value of any advantage received by the donor must be deducted from the tax receipt amount. If there was an
advantage received by you related to this gift, enter the value of the advantage. Otherwise, please leave blank. $
My signature below confirms that the information I have provided on this form is true and accurate and that I understand the
terms and questions on this questionnaire. I hereby authorize United Way Toronto to use this information in determining the
value of the tax receipt I receive and to share this information with CRA.
Donor name:___________________________________________ Donor signature: _________________________________________
Street City Postal Code