{"id":18718,"date":"2015-05-25T15:52:53","date_gmt":"2015-05-25T19:52:53","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=18718"},"modified":"2015-05-25T15:55:26","modified_gmt":"2015-05-25T19:55:26","slug":"donor-restricted-gifts-charity-beware","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/05\/25\/donor-restricted-gifts-charity-beware\/","title":{"rendered":"Donor-Restricted Gifts: Charity Beware!"},"content":{"rendered":"<p>Authored by Nevena Urosevic<\/p>\n<p><em>When can a charity redirect a gift made for a particular purpose?<\/em><\/p>\n<p>A recent British Columbia Supreme Court case has reaffirmed the donor-restricted gift principle, as found in Chapter 10 of our <em>Charities Handbook.<a href=\"#_edn1\" name=\"_ednref1\"><strong>[i]<\/strong><\/a><\/em><\/p>\n<p>Namely, in the matter of <em>Re Mulgrave School Foundation<a href=\"#_edn2\" name=\"_ednref2\"><strong>[ii]<\/strong><\/a> (\u201cMulgrave\u201d), <\/em>the Foundation sought an order permitting it to apply two generous gifts initially made to support the Mulgrave School\u2019s Scholarship Program (the \u201cScholarship Program\u201d) toward the construction of the Mulgrave School\u2019s Senior School Building Project (\u201cBuilding Project\u201d). The case sought to determine whether the charitable gift could be redirected to the Building Project despite the fact that it was originally donated for the Scholarship Program.<\/p>\n<p>When the Foundation approached the donors asking them whether they would be willing to apply their earlier gifts (\u201cDonated Funds\u201d) towards the Building Project instead of towards the Scholarship Program, all of the donors agreed. Nonetheless, the Court found that the charity was <em>not <\/em>allowed to redirect the charitable gifts despite approval from the donors to that effect, as the conditions applicable at the time the gift was made continued to be applicable at the time of the request for redirection. The Court notes that \u201c[t]he donors did not retain or reserve any legal rights in the Donated Funds, nor did they indicate any reservation of a right to suggest an alternative or additional use of the Donated Funds, by the Foundation at a later date\u201d. <a href=\"#_edn3\" name=\"_ednref3\">[iii]<\/a> Unless such retention or reservation of legal rights are explicitly set out at the time the donation is made, the donor has no further rights to, nor authority over, the funds.<\/p>\n<p>The Court further stated that:<\/p>\n<p>&#8220;Although the four donors have expressly consented to the repurposing of the Donated Funds to help fund the Senior School Construction, the Foundation cannot take direction from them or ignore the earlier Endowment Condition or the Purpose Condition. There is no legal mechanism by which they can release the Foundation from these conditions. Hence this application.&#8221;<a href=\"#_edn4\" name=\"_ednref4\">[iv]<\/a><\/p>\n<p>The Court cites British Columbia\u2019s <em>Charitable Purposes Preservation Act<a href=\"#_edn5\" name=\"_ednref5\"><strong>[v]<\/strong><\/a><\/em> and notes that the conditions set out therein were not met. There is similar legislation across the province which sets out how changes can be made to charitable gifts directed for a particular purpose\/fund. These can be summed up by the Court\u2019s statement that under common law, \u201cthe court has the ability to direct a scheme or mechanism under the doctrine of the <em>cy-pr\u00e8s <\/em>when a charitable purpose becomes impossible or impracticable to perform\u201d.<a href=\"#_edn6\" name=\"_ednref6\">[vi]<\/a> Essentially, this means that when a charitable purpose becomes impossible to fulfill, the court may agree that the gift in question be applied to a purpose very similar to the one originally intended.<\/p>\n<p>This case stands for the proposition that if a charity and\/or donor want(s) to change the terms of a gift made for a specific purpose, but has not made provision for such a change at the time of the donation, the charity will have to commence an application to the appropriate provincial Court. At the time of the Court application, even if all the parties are in agreement with the change, there is no assurance that the Court will approve of it.<\/p>\n<p>Charities can, however, minimize the risk and accompanying frustration of gifts being locked in for a certain purpose despite the consent of all parties that the gift be redirected elsewhere. The best practice in this case is for a charity to have a donor restricted gift policy.\u00a0 Such a policy should state that the funds are being accepted on the condition that they will be used for the specified purpose or project, unless that purpose or project has been completed, or for some reason cannot be completed, in which case the board may decide that the funds are to be used for another charitable activity. Without the donor agreeing to this condition <em><u>at the time the gift is made<\/u><\/em>, the charity may not be able to use the funds for a different purpose or project later on.<\/p>\n<p>CCCC provides its members with a sample of a Donor Restricted Gift Policy at the following link: <a href=\"https:\/\/www.cccc.org\/members_sample_documents_view\/html\/10\">https:\/\/www.cccc.org\/members_sample_documents_view\/html\/10<\/a> or in 19<sup>th<\/sup> Edition of the print version of the <em>Charities Handbook <\/em>at page 141.<\/p>\n<p><a href=\"#_ednref1\" name=\"_edn1\">[i]<\/a> See pages 139-141 of the 19<sup>th<\/sup> Edition of the CCCC <em>Charities Handbook<\/em>.<\/p>\n<p><a href=\"#_ednref2\" name=\"_edn2\">[ii]<\/a> 2014 BCSC 1900.<\/p>\n<p><a href=\"#_ednref3\" name=\"_edn3\">[iii]<\/a> See paragraph 18 of <em>Mulgrave.<\/em><\/p>\n<p><a href=\"#_ednref4\" name=\"_edn4\">[iv]<\/a> See paragraph 22 of <em>Mulgrave.<\/em><\/p>\n<p><a href=\"#_ednref5\" name=\"_edn5\">[v]<\/a> S.B.C. 2004, c. 59 at s. 3(4).<\/p>\n<p><a href=\"#_ednref6\" name=\"_edn6\">[vi]<\/a> See paragraph 25 of <em>Mulgrave.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authored by Nevena Urosevic When can a charity redirect a gift made for a particular purpose? A recent British Columbia Supreme Court case has reaffirmed the donor-restricted gift principle, as found in Chapter 10 of our Charities Handbook. (\u201cMulgrave\u201d), the Foundation&#8230; <a href=\"https:\/\/cccc.org\/news_blogs\/legal\/2015\/05\/25\/donor-restricted-gifts-charity-beware\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[159],"tags":[],"series":[],"class_list":["post-18718","post","type-post","status-publish","format-standard","hentry","category-charity-law-and-policy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Donor-Restricted Gifts: Charity Beware! - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/05\/25\/donor-restricted-gifts-charity-beware\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donor-Restricted Gifts: Charity Beware! - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Authored by Nevena Urosevic When can a charity redirect a gift made for a particular purpose? 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A recent British Columbia Supreme Court case has reaffirmed the donor-restricted gift principle, as found in Chapter 10 of our Charities Handbook.[i] Namely, in the matter of Re Mulgrave School Foundation[ii] (\u201cMulgrave\u201d), the Foundation... 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":38427,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2025\/03\/18\/recurring-giving-why-your-charity-should-encourage-monthly-donors\/","url_meta":{"origin":18718,"position":0},"title":"Recurring Giving: Why Your Charity Should Encourage Monthly Donors","author":"CCCC","date":"March 18, 2025","format":false,"excerpt":"Some years have more disruptions than others. As fundraising teams prepare for the year ahead, one of the most strategic moves they can make is prioritizing recurring giving. Monthly donors provide a reliable, predictable revenue stream, reducing financial uncertainty and strengthening donor relationships. But how do you encourage recurring gifts,\u2026","rel":"","context":"In \"Charity\"","block_context":{"text":"Charity","link":"https:\/\/cccc.org\/news_blogs\/tag\/charity\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/03\/3.png?fit=300%2C300&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":37133,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/09\/27\/trading-donor-lists-make-sure-donors-consent\/","url_meta":{"origin":18718,"position":1},"title":"Trading Donor Lists? Make Sure Donors Consent!","author":"Deina Warren","date":"September 27, 2023","format":false,"excerpt":"The Office of the Privacy Commissioner of Canada (OPC) found a charity did not comply with privacy requirements when it traded donor lists. The charity relied on opt-out consent to share donor contact information with other charities but this did not meet the standard of meaningful consent that is required\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/09\/markus-winkler-eUF7NrY492A-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/09\/markus-winkler-eUF7NrY492A-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/09\/markus-winkler-eUF7NrY492A-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/09\/markus-winkler-eUF7NrY492A-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/09\/markus-winkler-eUF7NrY492A-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":37003,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/08\/18\/qualifying-disbursements-grants-and-conditional-donations\/","url_meta":{"origin":18718,"position":2},"title":"Qualifying Disbursements, Grants, and Conditional Donations","author":"Deina Warren","date":"August 18, 2023","format":false,"excerpt":"Summary Recent amendments to the Income Tax Act prohibit charities from receiving donations that are conditional on the charity making a gift to a non-charity. Now that charities can give grants to non-charities, this blanket prohibition has created confusion about whether and how charities can accept gifts with a donor\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":18563,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/04\/21\/charity-highlights-of-budget-2015\/","url_meta":{"origin":18718,"position":3},"title":"Charity Highlights of Budget 2015","author":"Deina Warren","date":"April 21, 2015","format":false,"excerpt":"There are three items affecting charities in the 2015 Federal Budget tabled in the House of Commons by the Hon. Joe Oliver, the Minister of Finance, on April 21, 2015: donations of private corporation shares and real estate; investments by registered charities in limited partnerships; and gifts to foreign charitable\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":37498,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2024\/01\/15\/new-t3010-for-january-2024\/","url_meta":{"origin":18718,"position":4},"title":"New T3010 for January 2024","author":"Deina Warren","date":"January 15, 2024","format":false,"excerpt":"CRA released a new T3010 this month, January 2024. The Essentials Charities with fiscal year ends on or before December 30, 2023 need to file their T3010 using the current form - version 23. Charities with fiscal year ends on or after December 31, 2023 need to file their T3010\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":18756,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/06\/05\/when-cra-knocks-proving-charitable-donations\/","url_meta":{"origin":18718,"position":5},"title":"When CRA Knocks: Proving charitable donations","author":"Deina Warren","date":"June 5, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs CCCC is aware that some of its members are being asked by donors to assist them in providing proof to the Canada Revenue Agency (\u201cCRA\u201d) for donations made, even though the charity has already provided the donor with an official receipt.\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-4RU","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/18718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=18718"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/18718\/revisions"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=18718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=18718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=18718"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=18718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}