On November 4, 2011, our community will be celebrating Random Act of Kindness Day. This day was established to encourage kindness and humanity in the Guelph and surrounding areas. In conjunction with the the Guelph Community Foundation, we are asking for your help to promote this special day in your workplace and community.

Gifts to charities are often paid in cash; however in certain circumstances it may be more practical or beneficial to the charity or the donor to donate property other than cash. The Income Tax Act provides specific rules for donors to alleviate potential tax consequences in certain circumstances where property is donated.

The disbursement quota was introduced in 1976, with a view to control the amount of fundraising and administrative costs incurred, and the accumulation of capital, by a registered charity. A charity was required to disburse in any year: 80% of the prior year's tax-receipted gifts, plus 3.5% of assets not used in charitable activities.

The clergy residence deduction is a deduction made on an individual's tax return, in order to provide relief to individuals working in certain occupations that are generally lower paid than most. There are two tests that both need to be satisfied in order for a person to claim this deduction.

Volunteers are essential to many non-profit organizations, but with increasing family and work pressures on individuals' time, it's becoming more difficult than ever to recruit and retain great volunteers. Thus, we think it is important to discuss some of the ways your organization could try to attract volunteers.