Authorization and Approval

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:

  • The University Art Committee in consultation with the Curator of the University Art Collection will approve gifts of art for the University Collection, subject to collection policies.
  • The Director of Libraries or the University Archivist, in consultation with the appropriate librarians or archivists and other members of the University as appropriate, will approve gifts of books, manuscripts, documents, etc.
  • The Dean, Department Head, or Director of the recipient College, Department, or unit must approve other gifts of property.

Each gift will also be considered on the basis of:

  • Associated costs in accepting the gift such as housing/storage, on-going maintenance requirements or the actual physical transfer of the gift.
  • Parameters indicated by the donor.
  • Assurance that the gift can be retained by the University as an asset to be used in connection with University activities, with the University retaining authority as to its use or disposal.


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:

  • Gift-in-kind donations
  • Gifts of cultural property


If you have questions about this policy please contact:

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