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MUNICIPALITY OF ROBLIN
POLICIES AND PROCEDURES MANUAL
Section: Finance & Administration
Policy No.: F/A-014
Subject: Charitable Donation Policy
Effective Date: October 1, 2025
Resolution No.: 2025-345
Revision Date:
1. PURPOSE
1(1) The purpose of this policy is to establish a clear process for accepting, receipting, and
disbursing donations intended for third-party recipients, in compliance with Canada Revenue
Agency (CRA) requirements for qualified donees.
2. DEFINITIONS
2(1) For the purposes of this policy, and unless otherwise expressly stated, the following
definitions apply:
a) Qualified Donee - An organization that is eligible to issue official donation receipts for
gifts it receives, as defined by the CRA. This includes registered charities, registered
municipalities, and certain other public bodies.
b) Intra-Donation / Flow-Through Donation - A monetary contribution received by the
Municipality from a donor for the express purpose of being transferred to another
qualified donee.
c) Direction and Control - CRA requirement that when charitable resources are used to
benefit a non-qualified donee, the qualified donee must retain full authority over how
the funds are spent, and must be able to demonstrate this control with written
agreements, receipts, and records.
3. POLICY
3(1) The Municipality may accept and process donations intended for municipal departments,
boards, committees, and entities under the Municipality's authority, including but not limited
to the Fire Department, recreation programs, and municipal facilities. Such donations shall be
receipted in accordance with this policy and CRA requirements.
F/A-013
Charitable Donation Policy
Page 2 of 2
3(2) The Municipality may accept an intra-donation only where the ultimate recipient is a
qualified donee recognized by the CRA, or where the Municipality will retain full direction and
control over the expenditure in accordance with CRA requirements.
3(3) Municipality shall not issue charitable tax receipts or transfer funds directly to non-
qualified donees, except where the Municipality retains full direction and control over the use
of the funds, and where such expenditure aligns with the Municipality's charitable purposes.
3(4) The Municipality shall issue an official donation receipt to the donor in accordance with
CRA requirements, including:
a) The donor's full legal name and address;
b) The eligible amount of the donation after any applicable administrative fees;
c) The date of receipt; and
d) All other mandatory information prescribed by the CRA.
3(5) Donations received for this purpose shall be subject to an administrative processing fee
equal to the greater of 5% of the total donation amount or a flat fee of $25.00, deducted from
the donation prior to transfer to the intended recipient or use in a Municipality-directed
project. The Chief Administrative Officer or designate may waive this fee, in whole or in part, at
their discretion.
3(6) The Municipality shall transfer the net donation amount to the intended recipient, or
expend the funds in accordance with the approved direction and control arrangement, within a
reasonable time frame after receipt, unless otherwise directed by Council resolution or
required by law.
3(7) The Chief Administrative Officer or designate shall be permitted to refuse any donation
that does not meet the requirements of this policy or applicable law.
3(8) The Municipality shall not be held liable if the Canada Revenue Agency disallows a donor's
claim for a charitable tax credit related to any donation processed under this policy.