RAVEN - Respecting Aboriginal Values and Environmental Needs

Gift Acceptance Policy

RAVEN welcomes donations that support our mission with gratitude. The principal basis for making a gift should be the desire on the part of the donor to support the mission, programs, and objectives of RAVEN.

  • No gift shall be knowingly solicited from any prospective donor in the event that it would benefit RAVEN at the expense of the donor’s interest and welfare.
  • Donors can delineate where they would like their donation directed insofar as their direction aligns with RAVEN’s Mission, Principles and Values.
  • Donors have the right to confidentiality/anonymity should they so choose.
  • Donors will be acknowledged and recognized.
  • Donors can access the names and credentials of the Board of Directors on RAVEN’s website.
  • Donors will be given a copy of RAVEN’s financial statements on request.
  • Donors will be informed whether those seeking donations are volunteers, employees of the organization or hired solicitors.
  • RAVEN’s mailing lists will not be shared with other organizations.
  • Donors should feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers.


This Gift Acceptance Policy (“Policy”) supplies important information for RAVEN representatives who may be involved in the solicitation and acceptance of gifts, to outside advisors who may assist in the gift planning and solicitation process, and to prospective donors in order to help them fulfill their philanthropic intent. This policy is intended as a guide for accepting gifts, and will be reviewed and applied on a case-by-case basis. The main objectives are:


  • To clarify under which circumstances a gift will be accepted.
  • To clarify under which circumstances a gift will be declined.
  • To give a clear rationale for accepting and declining gifts.
  • To delineate a process for accepting or declining gifts.


Values and Guiding Principles:

RAVEN’s values are rooted in human rights and environmental integrity. This Policy reflects RAVEN’s goal to identify those gifts made to RAVEN that align with RAVEN’s values and work towards RAVEN’s mission.


Authority and Process

The Gift Acceptance Policy is established by the Development Committee and may be subject to change.


The Board of Directors review and approve the Gift Acceptance Policy upon recommendation from the Development Committee. Amendments to this Policy require the approval of the Board of Directors.


The Development Director is responsible for day-to-day donor relations including the acceptance or rejection of gifts from individuals, as well as corporations and foundations wishing to make a gift to RAVEN Core Operations. The Campaign Director is responsible for acceptance or rejection of gifts from foundations and corporations wishing to make a gift to RAVEN Campaigns. These  Directors will use RAVEN’s values and guiding Principles to screen gifts. In those circumstances where the Development Director(s) assess that a specific gift may jeopardize RAVEN’s values, they will consult with the Executive Director who will make the final  decision to accept or reject the gift.



In addition to cash gifts from individuals, foundations, businesses and corporation’s workplace matching gift programs, etc, RAVEN is authorized to accept both current and deferred gifts. Current gifts are those where title to the property transfers at the time the donor arranges the gift. Deferred gifts are those where title does not transfer until a certain date or condition has been fulfilled, such as the donor’s death. RAVEN may accept:

  1. Public securities
  2. Bequests
  3. RRSPs and RRIFs
  4. Life insurance policies and their proceeds
  5. Gift plus annuities
  6. Charitable remainder trusts
  7. Gifts of residual interest
  8. Real estate
  9. Tangible property (i.e. gifts-in-kind)
  10. Aeroplan air miles
  11. Private company shares and other business interests
  12. Other gifts as approved by the Board from time to time



RAVEN  shall not accept gifts which:

  • Encroach upon the organization’s integrity of values, mission and purpose;
  • Come from corporations engaged in oil and gas or mining industries; or in any industry or endeavour where there are reasonable grounds to believe that a corporation is in violation of Indigenous Peoples’ Free, Prior and Informed Consent, whether in Canada or elsewhere;
  • Restrict its liberty of action;
  • Cause damage to its reputation;
  • Place additional costs or burdens on the organization; or
  • Expose it to uncertain risk or possible liability.
  • RAVEN shall not accept gifts which come from an unlawful source.
  • RAVEN reserves the right to refuse or to return any gift from a donor who harasses, threatens, harms, or threatens to harm the property, safety, security or well-being of others, including RAVEN staff, Board, volunteers or partner First Nations. Harassment may include but is not limited to, epithets, slurs, derogatory comments or jokes, intimidation, negative stereotyping, threats, assault, or any physical interference

These conditions apply to all gifts:

  1. The principal basis for making a gift should be the desire on the part of the donor to support the mission, programs, and objectives of RAVEN.
  2. RAVEN Development staff, Executive Director and Board of Directors determine the organization’s priorities and have oversight of all campaigns. Corporations/donors/businesses do not direct our work or make key organizational decisions.
  3. Accepting a gift is not a sign that RAVEN is aligned with an individual, business, corporation, organization, or viewpoint.
  4. We do not accept grants/donations/funds from government agencies.
  5. We reserve the right to refuse or return any gift that is not consistent with our mission and values, which could introduce a conflict of interest, or that is prohibitively restrictive, or that could expose RAVEN to liability or adverse publicity.
  6. All potential donors shall be advised to use their own legal and tax counsel in matters relating to their potential gift. No gift shall be knowingly urged upon any prospective donor that would benefit RAVEN at the expense of the donor’s interest and welfare.

Substantive Rules
RAVEN may reject gifts whenever it concludes that:

a) Undue influence would be exerted by the donor to shape the spending of RAVEN or to distort RAVEN’s campaigns
b) The gift is linked to goods, services or more than incidental benefits that would be provided to the donor or recommending donor.
c) The gift could endanger the public’s trust in RAVEN to uphold Indigenous rights and preserve and protect the environment. RAVEN will not accept gifts from (a) any entity that is, or appears to be, in violation of Indigenous Peoples’ Free, Prior and Informed consent; and and (b) recognized major polluters; sources that make or sell, or whose name is widely associated with a business practice or product that is unusually damaging to the environment; recent (within the last 5 years), or significant violators of environmental laws; and reserves the right to reject gifts from major antagonists of Indigenous communities, environmental organizations or our allies.
d) RAVEN will not accept gifts where sources of the gift are unlawful.



Any determination, consultation, or notification required by this policy will be recorded and available to the Board.



The CRA has strict rules and regulations concerning the issuance of tax receipts. These rules include:

a. Any advantage or benefit received by the donor (such as the value of a dinner) must be deducted from the amount of their donation for tax receipting purposes.  Tax receipts will only be issued for the amount allowable by the CRA (i.e. the difference between the donation and the advantage received);

b.  Donations of services, such as entertaining, hall rental, printing, etc are not eligible for tax receipts;

c. Tax receipts may not be issued for auctions, raffles or draws; and

d. Corporations that receive recognition at the event as part of a sponsorship arrangement may not qualify for a tax receipt.

E. RAVEN will abide by regulations concerning donations both in Canada and where donations originate from other jurisdictions.

Please see the CRA website for further details:

Determining Fair Market Value of GIfts In-kind


RAVEN’s guiding Principle of Gratitude will inform all our dealings with the donors who have joined us in our commitment to access to justice for Indigenous peoples in Canada.


Get news from RAVEN by email.