University of Saskatchewan


Gift-In-Kind Identification and Appraisal


Responsibility: Vice-President, University Relations
Authorization: Board of Governors
Approval Date: Jun 28, 2001


To ensure that the University of Saskatchewan accepts only those gift-in-kind donations that comply with Canada Customs and Revenue Agency's definition of a gift and that each gift-in-kind is properly documented with an appraisal indicating actual value.


Before a gift-in-kind is accepted by the University, its merit must be determined as follows:

Each gift will also be considered on the basis of:


According to Canada Customs and Revenue Agency, a gift is a voluntary transfer of real or personal property without valuable consideration. An "in kind" gift can be articles such as land, equipment, computers, supplies, art, rare books, scholarly journals, etc. A gift-in-kind, however, does not include a gift of service.

Such gifts qualify for income tax receipts provided they satisfy several rules specified in the Canadian Income Tax Act.

Procedure summary

Gift-in Kind donations must be made in compliance with the Canadian Income Tax Act and University guidelines. Contact the University Relations office for rules governing:

Related Documents

There are no other documents associated with this policy.

Contact Information

Contact Person: Vice-President, University Relations
Phone: 306-966-5176