Donors’ Rights

1. All donors shall receive an official receipt for income tax purposes for donations greater or equal to $20. Donors of non-monetary eligible gifts (or gifts-in-kind) are entitled to receive an official receipt that reflects the fair market value of the gift, according to Canada Revenue Agency guidelines.
2. All fundraising solicitations by or on behalf of the Foundation will disclose the Foundation’s name and the purpose for which funds are requested. Printed solicitations (however transmitted) will also include its address or other contact information.
3. Donors and prospective donors are entitled to the following, promptly upon request:
   • the Foundation’s most recent annual report and audited annual financial statements as approved by the Board;
   • the Foundation’s business number (BN) as assigned by Canada Revenue Agency;
   • any information contained in the public portion of the Foundation’s most recent Charity Information Return (form T3010) as submitted to Canada Revenue Agency;
   • a list of the names of the members of the Board;
   • a copy of this Ethical Fundraising and Financial Accountability Code; and
   • a copy of the Foundation’s “Donor Bill of Rights”.
4. Donors and prospective donors are entitled to know, upon request, whether an individual soliciting funds on behalf of the Foundation is a volunteer, an employee, or a consultant.
5. Donors will be encouraged to seek independent advice if the Foundation has any reason to believe that a proposed gift might significantly affect the donor’s financial position, taxable income, or relationship with other family members.
6. Donors’ requests to remain anonymous will be respected.
7. The privacy of donors will be respected. Any donor records that are maintained by the Foundation will be kept confidential to the greatest extent possible, unless consent to release the information is provided in writing by the donor or if the Foundation is required by law to release the information. All staff and related suppliers must sign Confidentiality Agreements. Donors have the right to see their own donor record, and to challenge its accuracy.
8. Under no circumstances will the Foundation exchange, rent, or otherwise share its fundraising list with other individuals or organizations.
9. Donors and prospective donors will be treated with respect. Every effort will be made to honour their requests to:
   • limit the frequency of solicitations;
   • not to be solicited by telephone or other technology;
   • not receive printed material concerning the Foundation or CHEO.
10. The Foundation will respond promptly to a complaint from a donor or a prospective donor about any matter that is addressed in this Code. The President and Chief Executive Officer will attempt to satisfy the complainant’s concerns in the first instance. A complainant who remains dissatisfied will be informed that he/she may appeal in writing to the Foundation Board and will be advised in writing of the disposition of the appeal.

Fundraising Practices

1. Fundraising solicitations on behalf of the Foundation will:
   • be truthful;
   • accurately describe the Foundation’s and CHEO’s activities and the intended use of donated funds; and
   • respect the dignity and privacy of those who benefit from Hospital activities.
2. Volunteers, employees and consultants who solicit or receive funds on behalf of the Foundation shall:
   • adhere to the provisions of this Ethical Fundraising and Financial Accountability Code;
   • act with fairness, integrity, and in accordance with all applicable laws;
   • adhere to the provisions of applicable professional codes of ethics, standards of practice, etc.
   • cease solicitation of a prospective donor who identifies the solicitation as harassment or undue pressure;
   • disclose immediately to the Foundation any actual or apparent conflict of interest; and
   • not accept donations for purposes that are inconsistent with the Foundation or CHEO’s objects or mission.
3. Paid fundraisers, whether staff or consultants, will be compensated by a salary, retainer or fee, and will not be paid finders’ fees, commissions or other payments based on either the number of gifts received or the value of funds raised. Compensation policies for fundraisers, including performance-based compensation practices (such as salary increases or bonuses) will be consistent with the Foundation’s policies and practices that apply to non-fundraising personnel.
4. The Foundation Board will be informed at least annually of the number, type and disposition of complaints received from donors or prospective donors about matters that are addressed in this Ethical Fundraising and Financial Accountability Code.

Financial Accountability

1. The Foundation’s financial affairs will be conducted in a responsible manner, consistent with the ethical obligations of stewardship and the legal requirements of provincial and federal regulators.
2. All donations will be used to support the Foundation’s mission, as registered with Canada Revenue Agency.
3. All restricted donations will be used for the purposes for which they are given. If necessary, due to program or organizational changes, alternative uses will be discussed where possible with the donor or the donor’s legal designate. If no agreement can be reached with the donor or his/her legal designate about alternative uses for a restricted or designated donation, the Foundation will return the unexpended portion of the donation. If the donor is deceased or legally incompetent, the donation will be used in a manner that is as consistent as possible with the donor’s original intent.
4. Annual financial reports will:
   1. • be factual and accurate in all material respects;
      • disclose:
        • the total amount of fundraising revenues (receipted and non-receipted);
        • the total amount of fundraising expenses (including salaries and overhead costs);
        • the total amount of donations that are receipted for income tax purposes (excluding bequests, endowed donations that cannot be expended for at least 10 years, and gifts from other charities);
        • the total amount of expenditures on charitable activities (including gifts to other charities);
      • identify government grants and contributions separately from other donations; and
      • be prepared in accordance with generally accepted accounting principles and standards established by Chartered Professional Accountants Canada, in all material respects.
5. No more will be spent on administration and fundraising than is required to ensure effective management and resource development. In any event, the Foundation will meet or exceed Canada Revenue Agency’s requirement for expenditures on charitable activities.
6. The cost-effectiveness of the Foundation’s fundraising program will be reviewed regularly by the Board.