Ethical Fundraising and Financial Practices

A. Donor policies and public representations

• United Way Toronto values and receipts gifts based on Canada Revenue Agency (CRA) guidelines and our Gift Acceptance and Designations Policy (PDF—394KB). We prepare and issue an official income tax receipt for the amount of donations valued at $25 or more. Any donation less than $20 is given an official income tax receipt only upon request. Gifts-in-kind are valued and receipted based on appraisals obtained by the donor and United Way Toronto.
• All fundraising solicitations, made by United Way Toronto staff or those who act on our behalf, disclose our name (United Way Toronto) and the purpose of the requested funds. We include our address and other contact information on all print or online solicitations.
• The following information is available to donors:
  
  
  • Our most recent annual report and financial statements as approved by our Board;
  • Our Charitable Registration number (BN) 119278216RR0001 as assigned by the CRA;
  • Any information contained in the public portion of our most recent Charity Information Return (form T3010) as submitted to the CRA;
  • A copy of our Investment Policy (PDF—60 KB);
  • List of member names of our Board of Trustees; and
  • A copy of Imagine Canada’s Ethical Fundraising and Financial Accountability Code.
• Any individual making a solicitation on United Way Toronto’s behalf will disclose, upon request, whether they are an employee or volunteer.
• United Way Toronto encourages donors to seek independent advice if the proposed gift is a planned gift and/or we have any reason to believe that the proposed gift might significantly affect the donor’s financial position, taxable income or relationship with other family members.
• United Way Toronto respects donors’ privacy and honours donors’ requests to remain anonymous in terms of being publicly identified and/or having the amount of their contribution made public. All donor records are kept confidential to the greatest possible extent. Donors have the right to see their own record and challenge its accuracy.
• United Way Toronto trades our direct mail donor list based on our Fundraising Policy (PDF—702KB). We only trade direct mail lists with selected charities that have signed documentation to indicate that they are compliant with the Personal Information Protection and Electronic Documents Act (PIPEDA) so that donors are informed of the trade practice and have had the opportunity to opt-out. Once United Way Toronto consents to trading its direct mail list, any donor’s request to be excluded from the list is honoured. Traded donors’ names and addresses are only used for the approved donation appeal and cannot be stored by another charity for any future use.
• When preparing a targeted direct mail solicitation utilizing names from another party, United Way Toronto consults Canadian Marketing Association’s (CMA) ‘Do Not Mail’ file to remove the names from our mailing list of those registered with this service.
• When making solicitations, United Way Toronto, and those that act on our behalf, make every effort to respect donors and prospective donors and honour their requests to:
  
  
  • Limit the frequency of or discontinue solicitations when unwanted or a nuisance;
  • Not be solicited by telephone or other technology; and
  • Receive print materials concerning United Way Toronto.
• We do not arbitrarily change or withdraw donor gift recognition. The original form of the recognition is maintained unless it is negotiated at the time of the gift or changed through a joint agreement between us and the donor or their family or legal representative. If the gift recognition cannot be physically maintained, it will be changed to another consistent with the original agreement. If continuation of the recognition creates a reputational risk for United Way Toronto, we reserve the right to terminate or alter the recognition.
• We accept gifts based on CRA guidelines, the laws of the Province of Ontario and our Gift Acceptance and Designations Policy (PDF—394KB), which include cash, publicly traded securities, and personal and real property, either as outright or planned or deferred gifts.
• United Way Toronto responds promptly to any complaint by a donor or prospective donor on any matter that relates to Imagine Canada’s Ethical Fundraising and Financial Accountability Code.

B. Fundraising practices

• Fundraising solicitations made on our behalf are truthful and accurately describe our activities and intended use of donated funds.
• We do not use marketing materials or make representations that are misleading and we do not make false claims. United Way Toronto does not exploit its beneficiaries. We are sensitive and fair in describing those we serve, their needs and how we will meet their needs.
• Wherever possible, we request donations of goods and services in order to minimize operating costs.
• United Way Toronto does not pay for any advertising space. We receive free advertising space and airtime from a number of newspapers, magazines, radio stations, TV stations, and outdoor media. We also receive pro bono advertising creative services.
• United Way Toronto’s online solicitations are consistent with the provisions of the Canadian Code of Practice for Consumer Protection in Electronic Commerce.
• In any face-to-face solicitations, United Way Toronto and any representatives provide verification of their affiliation with our organization, and secure and safeguard any confidential donor information.
• Employees and volunteers who solicit or receive funds on behalf of United Way Toronto:
  
  
  • Adhere to Imagine Canada’s Ethical Fundraising and Financial Accountability Code and other applicable codes of ethics and standards of practice;
  • Act with fairness, integrity and in accordance with all applicable laws;
  • Discontinue solicitation of a prospective donor who identifies the solicitation as harassment or undue pressure, or does not wish to be solicited;
  • Immediately disclose to United Way Toronto any apparent or actual conflict of interest/loyalty; and
  • Do not accept donations that are inconsistent with United Way Toronto’s mission.
• Upon request, United Way Toronto provides best available information on the gross revenue, net proceeds and costs of any fundraising activity in accordance with the Canadian Institute of Chartered Accountants’ guidelines. A summary of the basis of our cost of fundraising calculations is available in the ‘Notes to Financial Statements’ section of our Annual Report.
• United Way Toronto’s paid staff or consultants are compensated by a base salary or hourly wages, group insurance benefits, a pension plan, vacation, and sick leave. United Way Toronto does not pay finders’ fees, commissions or other payments based on philanthropic contributions received or funds raised.
• We do not hire third-party or commission-based fundraisers.
• We do not sell our donor list. More information on our donor practices can be found in the Donor Policies and Public Representations section (section A, above) of our Ethical Fundraising and Financial Accountability Practices and our Fundraising Policy (PDF—702KB).
• United Way Toronto’s Board of Trustees is informed at least annually of the number, type and disposition of complaints received from donors and prospective donors, which relate to Imagine Canada's Ethical Fundraising and Financial Accountability Code.

C. Financial practice and transparency

• United Way Toronto’s financial affairs are conducted in a responsible manner, consistent with the ethical obligations of stewardship and all applicable law.
• All donations are used to support our objectives as registered with the CRA.
• All restricted or designated donations are used for the purpose that they were given, unless we have legal authorization to use them for other purposes. Alternative uses are discussed with the donor or the donor's legal designate where possible. If the donor is deceased or legally incompetent and their legal designate is unable to be contacted we use the donation in a manner that is as consistent as possible with the donor’s original intent. If necessary, we apply to the courts for legal authorization to use the donation for other purposes.
• United Way Toronto provides easily accessible annual financial reports, which:
  
  
  • Are factual and accurate;
  • Disclose the gross amount of fundraising revenues, the total amount of fundraising expenses, all donations that are receipted for income tax purposes and the total amount of expenditures on charitable activities;
  • Segregate undesignated and designated funds (for aggregate amounts more than $100,000);
  • Identify government grants/contributions separate from other donations (for aggregate amounts more than $100,000);
  • Have financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP) and accepted accounting principles and standards established by The Canadian Institute of Chartered Accountants. As part of our membership with the United Way movement, all United Ways have agreed to report financials in compliance with GAAP and have agreed to adhere to a common set of standards, where discretion is allowed, in order to ensure transparency and consistency.
• Our Board of Trustees regularly reviews the cost effectiveness of our fundraising programs and an independent public accountant audits our financial statements. We disclose our evaluation process on spending; no more is spent on administration and fundraising than is required for effective management and resource development.
• United Way Toronto has a strong, independent Administration and Audit Committee comprising of eight members. The committee meets a minimum of five times a year. It also meets annually, independently of management, with KPMG, United Way’s financial auditors.
• Upon request, United Way Toronto discloses the fundraising activity revenue and expense assumptions as approved by our Board of Trustees in our annual budget.
• We take every effort to ensure cost-efficient management and resource development through the support of more than 20,000 volunteers and by obtaining pro-bono services and supplies.
• Our asset allocation procedures for investment decisions and asset protection issues are based on our Investment Policy.
• We receive gifts-in-kind based on our Gift Acceptance and Designations Policy (PDF—394KB).