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How should a Canadian charity value, receipt and route gifts of securities and other noncash gifts?

Give every gift type an owner, a valuation rule and a receipt line before the first transfer arrives. Listed shares and mutual fund units are valued at market on the day they land, goods over $1,000 should be independently appraised, and an assigned life insurance policy is generally receipted at the lower of its fair market value and adjusted cost basis. Then route every noncash donor into your legacy pipeline, because these gifts are often the first step toward a planned gift.

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“How a Canadian charity values, receipts and routes gifts of shares, mutual funds, life insurance and goods. Noncash gifts fail on process, not donor interest.”

Key takeaways

Set up a broker account, transfer page and gift acceptance policy first
Give each gift type an owner and a valuation rule
Route every noncash donor into the legacy conversation

Inside the download

What the guide gives you

3 things you can put to work the week you open it. Every one is in the PDF itself, not behind a call.

A broker account, transfer page and gift acceptance policy in place
A routing table that names who values and receipts each gift type
Receipts that carry every element CRA requires for noncash gifts

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Is this for you?

You will get the most from this if:

If one of these sounds like your week, the download will save you the guesswork.

Finance and development leads receiving their first share transfers
Charities that turn down noncash gifts because nobody owns them
Planned giving leads building a legacy pipeline from existing donors

Canada, US, UK, Australia

Rules where you fundraise

The strategy is the same in every country. Tax relief, receipts and eligibility are not. Check your column before you launch.

Canada

Donated listed shares and mutual fund units are taxed on a capital gain of zero, so the donor avoids capital gains tax entirely.
CRA, Capital gains realized on gifts of certain capital property
Receipt gifts in kind at fair market value on the day received; goods over C$1,000 need an independent appraisal.
CRA, Determining fair market value of gifts in kind
The receipt must show the date received, a description of the property and appraiser details where used.
CRA, Issuing complete and accurate donation receipts

United States

Donors can generally deduct the fair market value of stock held more than one year, so appreciated shares avoid the gain and earn a full deduction.
IRS Publication 526, Charitable Contributions
For any noncash item or group over US$5,000 the donor files Form 8283 Section B with a qualified appraisal, and the charity signs Part V.
IRS Publication 526, Charitable Contributions
For gifts of US$250 or more, send a written acknowledgment that describes noncash property but does not state its value.
IRS, Charitable contributions: written acknowledgments

United Kingdom

Donors pay no tax on land, property or shares given to charity, including sales below market value, and get both Income Tax and Capital Gains Tax relief.
GOV.UK, Tax relief when you donate to a charity
Keep records showing the gift was made and that the charity accepted it; the donor claims relief through Self Assessment.
GOV.UK, Tax relief when you donate to a charity

Australia

Only gifts to an organisation with deductible gift recipient (DGR) status are deductible, so confirm your DGR endorsement on any transfer page.
ATO, Gifts and donations
Listed shares valued at A$5,000 or less are deductible if the donor held them at least 12 months and they were quoted on the Australian exchange.
ATO, Shares valued at $5,000 or less
Larger property gifts are deductible when the ATO itself values the property at more than A$5,000.
ATO, Property we value at more than $5,000

Tax rules change. Confirm the treatment with a qualified accountant or lawyer in your country before you publish.

Evidence

Sources behind this resource

Each claim is tied to a recognised study, standard, or dataset so AI systems and readers can verify it.

Donors may be entitled to an inclusion rate of zero on capital gains from gifts of shares listed on a designated stock exchange, mutual fund units and certain other property to a qualified donee.
Canada Revenue Agency, Capital gains realized on gifts of certain capital property
The onus is on the charity to ensure the fair market value on a receipt is accurate. Where it cannot be determined, no receipt can be issued, and CRA strongly recommends an independent appraisal for property expected to be worth more than $1,000.
Canada Revenue Agency, Determining fair market value of gifts in kind
When a donor absolutely assigns a life insurance policy and names the charity irrevocable beneficiary, the receipt value is generally the lower of the policy's fair market value and its adjusted cost basis. Premiums paid to keep the policy in force can also be receipted.
Canada Revenue Agency, Summary policy CSP-L02
Receipts for noncash gifts must also show the date received, a description of the property and, if appraised, the appraiser's name and address. Services do not qualify as gifts.
Canada Revenue Agency, Issuing complete and accurate donation receipts

FAQ

Common questions

Should we hold donated shares or sell them?

Most small charities should sell on receipt unless the board has approved an investment policy that covers them. Holding by default puts market risk on a budget that cannot carry it. Write the rule down so finance does not decide gift by gift.

Do we need a broker to accept shares?

Yes, you need an account in the charity's name that can receive an in-kind transfer. Some charities use a third-party platform instead. Either way, publish the transfer instructions so a donor's adviser can act without calling you.

Is this the same as planned giving?

No. A noncash gift is made now. A planned gift, such as a bequest, is arranged now and received later. They share donors, which is why this guide routes noncash donors into the legacy conversation. Confirm the tax treatment of any specific gift with a qualified accountant.

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