Receipt of Gifts-in-Kind, including Works of Art

Date effective: 2010-01-12

Authorized by: Vice-President, External Relations


1. A staff member of the University of Ottawa approached by a potential donor wishing to donate a gift-in-kind must record all preliminary information, using the Gift-in-Kind Donation form (PDF), and send the completed form to:

Manager of Development and Recognition

Development Office

190 Laurier E.

Ottawa, On. K1N 6N5

2. The Development Office may choose to communicate with the donor, and may also initiate a review of the appropriateness of the offer to ensure the gift is aligned with the mission of the University. Depending on the nature of the gift, the Development Office may consult with faculties or services; for example, a gift of books intended for the permanent collection of the library is subject to the approval of the Chief Librarian.

The final decision regarding acceptance of a gift rests with the Administrative Committee of the University.

3. The Development Office will determine the appraisal process.

4. The appraiser must be independent, that is, he or she must not be associated with either the donor or the University.


5. If the gift has a value of $1,000 or less, Revenue Canada Agency will consider a valuation done by a staff member of the University, providing that he or she is knowledgeable in the field and is qualified to appraise the object at its fair market value.


6. A recognized appraiser performs the evaluation.

7. The recognized appraiser must not be a staff member of the University of Ottawa.

8. If necessary, the University may obtain other appraisals at the University’s discretion.

9. In very exceptional circumstances, if it is difficult to find a competent appraiser or if it would involve unwarranted expense, Revenue Canada Agency will consider a valuation done by a qualified University employee, even if the object's value exceeds $1,000.


10. Before agreeing to study a donation, the following information must be provided by donors:

  • artist's name
  • art gallery name, or notice that the artist is independent
  • title of the work - production date
  • medium (oil, water, etc.)
  • format
  • brief description, and at least one photograph of the work
  • physical condition of the work
  • artist's résumé, with contact information - (if available).

11. Donors must send this information to the Development Office, which then informs the Advisory Committee on the Acquisition of Works of Art (ACAWA). The ACAWA evaluates the work and determines the appropriateness of appraisal. Appraisals are considered valid when made by art dealers, appraisers and other individuals who know the fair market value of the donated object.

12. The ACAWA presents its recommendations to the Administrative Committee. The Development Office handles all contact with donors.


13. Once all the above has been completed, and evidence to prove receipt of the gift-in-kind is on file at the Development Office, a tax receipt for the fair market value will be issued by the Development Office, if all requirements of Canada Revenue Agency are met.


14. The original Gift-in-Kind Donation form, the appraisal, evidence of receipt and any other supporting documents and correspondence will be maintained in files located at the Development Office.


15. The Office of Risk Management will ensure appropriate insurance coverage is in place for items reported according to this procedure. Failure to follow this procedure may result in insurance coverage not being available.


16. No exception may be made to this Procedure without the written consent of the Vice-President, External Relations.

(Development Office)