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Winter 1999 Newsletter
Table of Contents
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When can a charitable donation receipt be issued for a sponsorship? by Betty Thompson
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The Volunteer Movement and the Labour Movement: Friends or Foes? by Linda Graff
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Building a Voluntary Sector in Ukraine by Allan Linklater
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What is a Civil Society? by Hugh Segal -
Book Review: The Fund-Raising
Handbook, by Robert L. Krit. Reviewed by Mary L. Penny, Creston, BC
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When
can a charitable donation receipt be issued for a sponsorship?
by Betty Thompson
Funds received through sponsorship of an organization, whether a general
sponsorship or sponsorship of a particular project or activity, are still
required to meet the criteria for a gift before they can be recognized
as
charitable donations and receipts issued. The criteria to be met to issue a
receipt are: the gift is a transfer of property; to a registered
charity; made voluntarily; the donor receives no benefit in
return.
Many organizations have developed a number of "sponsorship levels"
in their quest for corporate support of their activities. Most of these programs
do involve recognition of the gifts in some form, for example, the use of a
corporate logo in printed materials such as programs. Revenue Canada seems to
have tightened up the interpretation they enforce in the sponsorship area. They
have indicated that the only form of recognition they would allow is one that
does not identify one particular sponsor from any others. For example, they
could only publish an alphabetical list containing all of their sponsors rather
than indicate levels of
contribution. Otherwise the contribution would not meet the criteria to be
considered a donation eligible to receive a tax receipt. The recognition given
for sponsorships must be carefully considered before a charitable donation
receipt is issued. Recognition can be given that has a nominal value. Revenue
Canada has defined this as the lesser of $50 or 10% of the value of the gift.
Other types of sponsorship recognition that has disqualified the contribution
of a corporate donation include recognition plaques displayed in public areas,
and sponsorship programs named after a corporation. These activities are
considered to have marketing benefits and therefore would be eligible as a
marketing expense; not be part of their allocation for charitable contributions.
Revenue Canada has also indicated that with an event such as a golf
tournament, which is limited to a small number of individuals, they would be
comfortable with
sponsorship signage, identification of hole sponsors and program recognition
and still have the sponsorship eligible for a donation receipt. The size of the
event seems to have a bearing on what is allowed and what is not. For example,
recognition in a theatre program is considered an advertising benefit even
though it only goes to the theatre patrons, not necessarily the general public.
Of course, if the sponsorship is deemed to be a donation any other benefits
received, such as free tickets to an event would need to be deducted from the
sponsorship amount at the fair market value before the receipt is issued for the
balance.
In the quest for creativity in attracting new corporate sponsors to an
organization, it is important to keep in mind that the corporation should be
sponsoring to support the charitable cause, not to receive the recognition that
becomes an advertising benefit. If they are interested in advertising benefits,
they should use marketing budget dollars to sponsor organizations and
activities.
Betty Thompson, F.C.G.A., President, Thompson, Lo & Associates Inc.;
phone (403) 283-1088; fax (403) 283-1044; e-mail
bthompson@porterhetu.com . She
provides consulting services and seminars for the not-for-profit sector.
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The
Volunteer Movement and the Labour Movement: Friends or Foes?
by
Linda Graff
Volunteerism has always
been a fundamental precept of Canadian society, but the highly organized form
that volunteerism has taken is a relatively recent phenomenon.
In most organizations it is
only in the last decade or so that volunteers have come to be deployed right
alongside paid staff, delivering central services that fulfill organizational
missions. This is a pattern that has been pushed along by economic constraints,
government withdrawals, and funding raising shortfalls across the nation. With
fewer resources to pay staff, and confronted by seemingly ever-increasing
demands for services, many organizations have turned to volunteer resources as
the only expandable resource element available.
During the same period that
volunteers have been invited to work as team members beside paid staff,
organized labour has moved into the public and the not-for-profit sectors.
Unions are now found in more human service agencies and publicly funded
organizations than ever before, and it is the legitimate mission of unions to
look out for the job security and working conditions of their members.
The consequence is that
volunteers and paid staff are sharing the workplace at a time of restraint,
uncertainty and suspicion. The presence of unions in the workplace often
sharpens tensions as organized labour has witnessed altogether too many
instances of volunteer resources being misused to threaten the livelihood of
paid workers and displace paid staff. It should be noted, however, that a
workplace does not have to be unionized for there to be real, and often well
founded, suspicions on the part of paid staff regarding the potential threat
that volunteer resources might pose.
That the interests of
labour and management are not always congruent is obvious, and a volunteer
program and its manager may end up in the middle of competing perspectives.
Because volunteer programs require careful management, and because positive and
trusting relations between volunteers and paid staff are essential to the
volunteer program’s success, every effort must be made to achieve open
communication between representatives of the volunteer program, staff and/or
their bargaining agent, and management.
While neither the labour
movement nor the volunteer movement is new, the attention being paid by each to
the other is a relatively recent phenomenon. Roles, relationships, and positions
still have to be worked out. Without doubt, potential for conflict between the
two exists over the general question of “who is to do what in the human
service system” and over more specific questions in individual agencies when
staff are laid off and volunteers are asked to fill in their
wake. This potential for conflict should not be ignored, and a greater potential
for satisfactory resolution to potentially damaging conflict will exist if each
player acknowledges the justifiable concerns of the other, and initiates early
and continuous dialogue.
While the labour movement
attends to matters of job security and working conditions, it also devotes
considerable effort to the development and protection of the social safety net.
Labour has been among the
strongest advocates for protecting and sustaining resources for the health and
social service systems. Labour has mobilized its members in support of social
causes, and taken a strong lead in workplace fundraising efforts that sustain
many of our agencies. In reality, organized labour is one of our sector's
strongest allies in times of restraint, and while we might not always find
agreement on the micro points of who should do what work in specific instances,
developing and maintaining open communication with staff, their bargaining
agents, and the labour movement in general can only benefit volunteer resources
and the volunteer movement in the long run.
Labour has been among the strongest advocates for protecting and
sustaining resources for the health and social service systems. Labour has
mobilized its members in support of social causes, and taken a strong lead in
workplace fundraising efforts that sustain many of our agencies. In reality,
organized labour is one of our sector's
strongest allies in times of restraint, and while we might not always find
agreement on the micro points of who should do what work in specific instances,
developing and maintaining open communication with staff, their bargaining
agents, and the labour movement in general can only benefit volunteer resources
and the volunteer movement in the long run.
It will often fall to the
administrator of volunteer resources to initiate and facilitate such
communication. As the key advocate for volunteers and the volunteer program, the
administrator of volunteer resources must be able to hear the concerns of the
bargaining unit while at the same time responding to directives from management.
Above all else, the administrator of volunteer resources must initiate the
development of clear policies that specify where volunteers will and will not be
deployed. The key here is that leadership around the ethical deployment of
volunteer resources must originate with the administrator of volunteer
resources. The definition of clear values, and a clear purpose for the volunteer
program will prove helpful in drawing boundaries around what volunteers will and
will not be asked to do, and these are all much easier to achieve when done
before conflict arises.
What work is and is not
appropriate for volunteers is one of the most challenging questions facing
volunteer programs and the volunteer movement as we move into a truly new era of
volunteerism in Canada. We have never been here before and we really are writing
the book every day as we ask new questions, construct new guidelines, and
sharpen both principles and practices. When tensions arise and are allowed to
escalate between paid and unpaid staff, volunteers quickly find other places to
volunteer. In contrast, in settings where volunteers and paid staff work side by
side in trusting and productive partnerships, magic can happen and everyone
wins. The vision and leadership of the manager of volunteers is often the most
important determinant of which of these possibilities becomes the reality.
Linda L. Graff is the
Senior Associate at GRAFF AND ASSOCIATES, a training and consultation firm that
specializes in volunteer program management and not-for-profit management. She
is the author of several books in the field of volunteer program management and
is just releasing her new publication, Beyond
Police Checks,@ a definitive
guidebook to screening both volunteers and paid staff. Linda can be reached at
167 Little John Road, Dundas, Ontario L9H 4H2, by phone or fax at (905) 627-8511
or by e-mail at ll.graff@sympatico.ca.
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3. Building
a Voluntary Sector in Ukraine
by Allan Linklater
Grant MacEwan College in Alberta, Canada is extending its international
presence with the establishment of the Civil Society Community Roots Project
in Ukraine. The college's Voluntary Sector Management Program (VSMP) and
Business Outreach are major partners in this project, which is working to
strengthen the NGO (Non-Governmental Organization) sector in Ukraine. The NGO
sector includes community-based, self-help, environmental, and grassroots
organizations and others in the voluntary sector whose work deals with social
and economic issues.
"There is a real need for a strengthening of Ukrainian NGOs,"
comments Business Outreach Manager, Hazel Sutherland. "In a lot of ways,
living conditions for most Ukrainians have deteriorated: the social safety net
has broken down, many young people are becoming alienated from their
communities and the poorest of the poor are living in really desperate
conditions.
The situation is complicated by the frustration of minority groups and a
real separation of the population on ideological grounds. Government agencies
are no longer able to address these issues. This leaves a lot of the burden on
the shoulders of the NGOs, who simply don't have the training or resources to
deal with social problems on that scale."
One of the goals of the project is to develop a skill base for individuals
involved in the Ukrainian nonprofit sector. The college's involvement will lie
mainly in the development of a program for the nonprofit sector. This will
entail, among other things, the translation of six components of the Voluntary
Sector Management Program course materials into Ukrainian; an extensive
"train-the-trainer" component which will bring Ukrainian instructors
to Grant MacEwan College; the development of a workable marketing plan for
selling NGO training and learning materials; and the delivery of part-time
short courses in Western Ukraine. The project will also result in the
development of a certificate in voluntary sector management and development in
Ukraine. In addition, because no institution or specialized program for
volunteer leaders currently exists in Ukraine, the project will establish an
Institute for Voluntary Sector Management and Development, which will serve as
a resource centre for the Ukrainian nonprofit sector. Grant MacEwan College's
partners in Ukraine are Lviv State University and the Western Ukrainian
Resource Centre, both located in Lviv. "We're proud to be involved in
this project," says H. Sutherland. "The building of a 'civil
society' where people give of themselves to help others is crucial to the
building of a strong society, and will be a support to Ukraine's democratic
and economic reform process. We predict that as this civil society grows, the
community grassroots will take more responsibility for their own, and their
society's well-being."
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What
is a Civil Society? by Hugh Segal
A civil society is a place where people feel safe and at home. It is a place
where opportunity can be created, where freedom can be protected, and where
compassion and responsibility can be reciprocated. It is a place where old and
young, rich and poor, male and female can feel wanted and part of the whole. It
is a place where excellence is achieved and encouraged and where those who fall
behind are given a helping hand.
A civil community is about free individuals who decide to work together for a
common and important cause. It is the part of our lives that is beyond the reach
of government and beyond the reach of the marketplace. It is about citizens, not
consumers; neighbours, not respondents. It reflects our genuine desire to find
meaning in the lives we live with others, in the communities we share and in the
help our presence and support provide for those around us.
This is the beginning of an antidote to the helplessness and sense of being
overwhelmed we so often feel. The fulfillment
and inspiration we feel and provide
as neighbours, citizens, volunteers and members of a community is not about
money, power, market share or sales. It is not about political victories,
campaigns or causes. It is about something far more important, far more
compelling, far more essential within our social fabric as a larger community.
It is about treating each other with respect, affection, understanding and the
benefit of the doubt. It is about setting aside categories like gender, race,
colour, creed, politics, land of origin, economic situation or linguistic group
and treating people as one would wish to be treated oneself. It is about looking
for what unites and coalesces rather than divides and hurts.
This means, by definition, a politics that is less partisan, an approach to
politics that is less divisive and a commitment to shaping our nation=s affairs with
people as opposed to for them. It means a fresh look at how we can
capture the spirit of community by strengthening democracy and by weakening the
divisive forces that diminish it.
Some will want to focus on health, others on education, or reaching out to
the less advantaged or to the ill or infirm. Some will focus on community
recreation or artistic or cultural activity. Some will want to develop a more
civil politics to help to strengthen our civil society. It is the richness of
this diversity and the choices people have that makes this civil society so
profoundly democratic and important. It is the common sentiment of opportunity
and achievement, unbracketed by political division or philosophical divide that
attracts so many.
A civil society embraces the value of everyone=s contribution and devalues
the views of none. It seeks to benefit from what can be learned from the
victories and failures that form our collective and individual history. It looks
ahead - educated by the past, but not imprisoned by it. It seeks new beginnings
because beginnings speak of hope. I am aware of no cause advanced by despair.
Civility in our relations is something which we must strive towards. This
means that we must welcome the views of others, encourage participation and
broaden our national table to accommodate a wide variety of Canadians. It also
means that we must find ways to participate in our communities and give back for
all that we have received.
Excerpt from an address given at the Annual General Meeting of the Calgary
Centre for Nonprofit Management, Wednesday, June 24, 1998 by Hugh Segal, Sr.
Fellow, School of Policy Studies, Queen's
University. Reprinted with permission.
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Book
Review: The Fund-Raising Handbook,
by Robert L. Krit. Reviewed by Mary L. Penny, Creston, BC
Rarely does one find all the information you need in one reference source,
but that’s just what can be found in Robert Krit's The Fund-Raising
Handbook. It is the quintessential resource for non-profit organizations
planning a major fund-raising campaign, or those about to create a more
strategic long-term fund development plan. Krit lays out a comprehensive
step-by-step approach to successful fund-raising that starts with assessing your
organization's readiness for embarking on a major fund-raising campaign, and
progresses logically from a series of pre-campaign activities, through
development of the campaign plan, to detailed descriptions of how to carry out
each facet of a campaign plan.
No aspect of planning and delivering a successful fund-raising campaign is
overlooked. Krit conveniently presents the process of successful fund-raising in
a series of logical sequential steps supplemented with helpful checklists and
model demonstration examples. Best of all Krit uses a refreshingly easy to read,
plain language writing style. The Fund-Raising Handbook is a must read
for volunteers and staff responsible for fund development in their
organizations.
The Fund-Raising Handbook by Robert L.
Krit. Society for Non-profit Organizations, Kendall/Hunt Publishing Company,
1993.
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