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A legal document that sets out the fundamental principles and structure of an organization that is not a corporation.
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A qualifying security is a security that is traded on a recognized stock exchange. The donation of a qualifying security is eligible for a tax receipt.
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Description: Certain kinds of property that are intended for personal use or enjoyment and that typically increase in value over time.
Examples: Jewellery, stamp and coin collections, and artwork.
It is often difficult to establish a fair market value for listed personal property since many items...
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These are the documents that formally establish an organization and govern its operations. Some examples of governing documents are :
letters patent
certificate of incorporation
memorandum or articles of association
constitution
trust documents
bylaws
written copies of minutes of directors...
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Depreciable property is a type of capital property, usually used to earn income from a business or property. It is property that is expected to decline in value, or be used over a number of years, such as vehicles, machinery, etc. The cost of this property can be "depreciated" (or "amortized") over...
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A charity’s resources include all its financial assets, staff, volunteers, directors, premises, and equipment.
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