INTRODUCTION
1. Donors or prospective donors, who have questions or concerns about fundraising activities of The National Broadcast Reading Service Inc. ("NBRS"), are urged to contact us. We are committed to dealing fairly and promptly with such queries. The Charities Division of Canada Customs and Revenue Agency ("CCRA") also provides information and receives complaints about registered charities at 1-800-267-2384.
2. Our ETHICAL FUNDRAISING & FINANCIAL ACCOUNTABILITY CODE ("the Code") complements our DONOR’S BILL OF RIGHTS as well as the professional ethics codes to which many fundraisers individually adhere. [Note: Many forms of fundraising that do not attract an official receipt for income tax purposes -- e.g. charitable gaming transactions, affinity card, tournaments -- are governed by specific provincial regulations.]
DONOR'S RIGHTS
3. Donors (individuals, corporations and foundations) are entitled to receive an official receipt for income tax purposes for the amount of the donation. Donors of non-monetary eligible gifts-in-kind are entitled to receive an official receipt that reflects the fair market value of the gift. [Note: The term "Eligible Gifts" is defined comprehensively in CCRA’s Interpretation Bulletin dealing with gifts and official donation receipts.1 Some common gifts, such as donations of volunteer time, services, etc. are not eligible to receive official tax receipts.] Our Board of Directors ("Board") may establish a minimum amount for the automatic issuance of receipts, in which case smaller donations will be receipted only upon request.
4. All fundraising solicitations by or on behalf of NBRS will disclose our name and the purpose for which funds will be used. Printed solicitations (however transmitted) also will include our address and/or other contact information.
5. Upon request, donors and prospective donors are entitled to receive promptly the following: - Our most recent annual report and financial statements as approved by our Board and our Auditor, respectively.
- Our assigned CCRA registration number.
- Any information contained in the public portion of our most recent Charity Information Return (form T3010) as submitted to CCRA;
- A list of the names of persons serving on our Board as Officers and Directors of NBRS.
- A copy of the Code.
6. Donors and prospective donors are entitled to know, upon request, whether an individual soliciting funds on behalf of NBRS is a volunteer, an employee or a hired solicitor.
7. Donors will be encouraged to seek independent advice if NBRS 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.
8. Donors’ requests to remain anonymous will be respected.
9. The privacy of donors will be respected. Any donor records that are maintained by NBRS will be kept confidential to the greatest extent possible. Donors have the right to see their own donor record and to challenge its accuracy.
10. Donors and prospective donors will be treated with respect. Every effort will be made to honour their requests to: - Limit the frequency of solicitations on behalf of NBRS.
- Not be solicited by telephone or other technology.
- Receive printed material concerning NBRS.
11. NBRS will respond promptly to a complaint by a donor or prospective donor about any matter that is addressed in the Code. The NBRS Ombudsman (
This email address is being protected from spam bots, you need Javascript enabled to view it
) will attempt to satisfy the complainant’s concerns in the first instance. A complainant who remains dissatisfied will be told that his/her complaint may be appealed to NBRS management and, as necessary, to the NBRS Board. He/she will be informed in writing of the disposition of the appeal. He/she also will be told that the written file may be forwarded to the CRTC ("Canadian Radio-television and Telecommunications Commission").
FUNDRAISING PRACTICES
12. Fundraising solicitations on behalf of NBRS will: - Be truthful.
- Accurately describe the activities of NBRS and the intended use of donated funds.
- Respect the dignity and privacy of those who benefit from the activities of NBRS.
13. Volunteers, employees and hired solicitors who solicit or receive funds on behalf of NBRS shall: - Adhere to the provisions of the Code.
- Act with fairness, integrity and in accordance with all applicable laws
- Adhere to the provisions of applicable professional codes of ethics and standards of practice.
- Cease solicitation of a prospective donor who identifies the solicitation as harassment or undue pressure.
- Disclose immediately to NBRS management any actual or apparent conflict of interest.
- Not accept donations for purposes that are inconsistent with the NBRS objects, mission and vision.
14. NBRS shall neither compensate employees and others based upon a percentage of contributions generated by an individual or corporation nor shall NBRS compensate staff and others through finder’s fees.
15. NBRS may establish a performance-based compensation system, including the payment of bonuses but only when the payment of such bonuses are in accord with prevailing practices that apply to non-fundraising personnel within our organization and are not based on a percentage of contributions.
16. NBRS will not sell, rent, exchange or otherwise share its donor list.
17. The NBRS 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 the Code.
FINANCIAL ACCOUNTABILITY
18. The financial affairs of NBRS will be conducted in a responsible manner, consistent with the ethical obligations of stewardship and the legal requirements of provincial and federal regulators.
19. All donations will be used to support the objects of NBRS, as registered with CCRA.
20. All restricted or designated 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 the donor is deceased or legally incompetent and NBRS is unable to contact a legal designate, the donation will be used in a manner that is as consistent as possible with the donor’s original intent.
21. Annual financial reports will: - Be factual and accurate in all material respects;
- Disclose the total amount of fundraising revenues (receipted and non-receipted)2
- Disclose the total amount of fundraising expenses (including salaries and overhead costs)3
- Disclose 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)4
- Disclose the total expenditures on charitable activities (including gifts to other charities)5
- Identify government grants and contributions separately from other donations.
- Be prepared in accordance with generally accepted accounting principles and standards established by the Canadian Institute of Chartered Accountants, in all material respects.
22. No more will be spent on administration and fundraising than is required to ensure effective management and resource development. In any event, NBRS will meet or exceed CCRA’s requirement for expenditures on charitable activities. (The Income Tax Act sets out a requirement that all registered charities spend 80% of their receipted donations from the previous taxation year – excluding bequests, endowed donations that cannot be expended for at least 10 years, and gifts from other charities - on charitable activities)6.
23. The Board regularly reviews the cost-effectiveness of the NBRS fundraising program.
FOOTNOTES
- Currently, 'Eligible Gifts' are defined in IT110R3 Gifts and Official Donation Receipts.
- Total of amounts from lines 100, 102 and 113 of T3010 (CCRA’s Registered Charity Information Return, 2001).
- Amount from line 123 of T3010 (2001)
- Amount from line 906 of T3010 (2001)
- Total of amounts from lines 120 and 121 of T3010 (2001)
- See Section 149.1 of the Income Tax Act.
| 
Make a Donation 
Loyal Listener Saskatoon, SA.
