Foundations, corporate giving and sponsorship
50 answers. Written by the celerfunding.com editorial team from official sources. Each answer shows where it applies and when its sources were read.
How do I find foundations to approach, and do they accept unsolicited requests?
Use research directories to find candidates, then check each funder's own policy. Many do not accept unsolicited requests.
Directories are not funders. Candid and Imagine Canada's Grant Connect offer funder profiles and giving history, and Community Foundations of Canada helps you locate local community foundations. None of them settles whether you are eligible or how to apply.
Funder policies differ widely. The Ford Foundation, for example, reported when checked on 31 October 2026 that it had no public opportunities and does not accept unsolicited proposals by mail, email or phone. Corporate programs can be narrow. Walmart's local grants, for instance, serve eligible 501(c)(3) public charities, schools and certain other bodies in the community of a participating facility.
Before contacting anyone, read the funder's guidelines, geography and deadlines. Nothing here predicts a grant.
Next: Nonprofit funding
Sources (read 2026-10-31): Candid; Community Foundations of Canada; Imagine Canada; Ford Foundation opportunities; Walmart Local Grants
Is corporate sponsorship the same as a donation for a Canadian charity?
No. Sponsorship and a gift are treated differently, and that decides whether an official receipt can be issued.
CRA says sponsorship happens when a business supports a charity's activity and the charity promotes the business in return. CRA treats that as an advantage to the donor. If a donor gets only the same modest thanks as everyone else, the charity can receipt the full amount. If recognition is more than minimal, the value of the benefit is generally deducted before receipting. When that value cannot be worked out, no official receipt can be issued, although the business may be able to treat the cost as an advertising expense.
So do not promise a receipt or tax deduction for every payment. Agree what the sponsor receives before money changes hands.
This is general information, not tax advice. See the CRA guidance or ask a qualified adviser.
Next: CRA sponsorship guidance
Sources (read 2026-11-01): CRA sponsorship
How much must a US private foundation give away each year?
It must pay out a set annual amount for charitable purposes, which the IRS calls the distributable amount. The amount is tied to the foundation's minimum investment return, adjusted for certain items.
The payout must be made as qualifying distributions, and grants to other charities can count. Foundations may set funds aside for up to 60 months for certain major projects, and excess distributions can be carried forward for five tax years.
A foundation that misses the payout faces a 30% excise tax on undistributed income, and an additional 100% tax if the shortfall is not corrected within 90 days of an IRS notice.
The IRS page I read does not give a fixed percentage, so avoid quoting one as law. For applicants, this payout rule does not mean any foundation must fund you. This is general information, not tax advice.
Next: United States funding resources
Sources (read 2026-11-01): IRS: taxes on failure to distribute income, private foundations
Can a private foundation give grants directly to individuals?
Only under tight conditions. The IRS says private foundation grants to individuals for travel, study or similar purposes are taxable expenditures unless the grant is awarded objectively and without discrimination under a procedure the IRS approved in advance, and it fits a permitted purpose.
Permitted purposes include a scholarship or fellowship for study at a qualifying educational institution, a prize or award that qualifies for exclusion under section 74(b) and goes to someone selected from the general public, and a grant to achieve a specific objective or improve a skill or talent.
That is why many foundations give only to organizations. If you are an individual, look for a program run by a public charity or school, and read its rules.
This is general information, not legal or tax advice, and CELER does not assess individual eligibility.
Next: United States funding resources
Sources (read 2026-11-01): IRS: private foundation grants to individuals
What is a donor-advised fund, and can a nonprofit apply to one?
A donor-advised fund is an account kept by a 501(c)(3) sponsoring organization that holds a donor's contributions. The sponsor has legal control of the assets; the donor keeps advisory privileges over distributions and investments.
That means a nonprofit usually cannot apply to the fund as such. Grants are recommended by the donor and approved by the sponsor. Check the sponsor's own site for how it handles requests. A donor's recommendation is not a promise of payment.
The IRS page I read focuses on enforcement against abusive arrangements that promote questionable deductions, so confirm the sponsor is a genuine 501(c)(3) before you accept funds or promise donor benefits.
This is general information, not tax advice.
Next: United States funding resources
Sources (read 2026-11-01): IRS: donor-advised funds
Can a US private foundation give to a Canadian charity?
Often yes, but the foundation has extra steps. A US private foundation giving to a foreign organization generally needs to meet IRS rules for grants to foreign recipients, which the IRS explains on a page about grants to foreign organizations by private foundations.
Those rules usually require the foundation to determine that the recipient is equivalent to a US public charity or to exercise expenditure responsibility over the grant. A Canadian charity can help by giving the foundation clear documents about its status and activities.
That extra work is a reason some US foundations decline foreign applicants, so read each foundation's guidelines first. Some use a US intermediary charity.
This is general information based on the registered IRS source, not tax advice, and I did not re-read every detail in this run.
Next: International funding
Related: What accountability must a Canadian charity get from a grantee that is not a charity?
Sources (read 2026-11-01): IRS foreign-grant guidance
What accountability must a Canadian charity get from a grantee that is not a charity?
Yes, but only within the rules. A registered charity can give resources to a qualified donee with a simple transfer. Gifts to others are limited.
The CRA says a charity can make a grant to a non-qualified donee without direction and control if it meets the accountability requirements. That means the grantee must use the funds only for activities that further the charity's charitable purposes, and the charity must keep documentation proving it. The CRA's guidance on this is CG-032.
A charity cannot simply hand money to an affiliate. A gift forced to go to a specific non-qualified recipient can put registration at risk.
If you are the recipient, expect the charity to ask for a written agreement and reports. This is general information, not legal advice; read CG-032 or ask a lawyer.
Next: CRA: grants to non-qualified donees (CG-032)
Related: Can a community group that is not a registered charity receive money from a Canadian foundation?; What does 'direction and control' mean when a Canadian charity works through an intermediary?
Sources (read 2026-11-01): CRA CG-032
Can a community group that is not a registered charity receive money from a Canadian foundation?
Sometimes, if the funder is able to give to non-qualified donees. The first check is the funder's own guidelines, because many Canadian foundations limit grants to registered charities or other qualified donees.
Under CRA guidance, a registered charity can grant resources to a non-qualified donee if it meets accountability requirements and keeps records showing the funds are used for its charitable purposes. So some funders can accept you, usually with a written agreement and reporting. Others will ask you to partner with a charity that applies on your behalf.
Community Foundations of Canada's directory and Grant Connect can help you find funders, but they do not decide whether you are eligible.
This is general information, not legal advice.
Next: Nonprofit funding
Related: What accountability must a Canadian charity get from a grantee that is not a charity?; What does 'direction and control' mean when a Canadian charity works through an intermediary?
Sources (read 2026-11-01): CRA CG-032; Community Foundations of Canada; Imagine Canada
What does 'direction and control' mean when a Canadian charity works through an intermediary?
It means the charity stays in charge of how its resources are used when a non-qualified party carries out its activity. The CRA says the charity must exercise direction and control over any resources transferred, set clear parameters, make decisions on major issues and keep records to show it.
This differs from a grant to a non-qualified donee, which can be made without direction and control if accountability requirements are met. The right route depends on whether the other party is doing the charity's work or doing its own work with a grant.
If you are the intermediary, expect written agreements, approvals and reporting. If you are the charity, get advice on which route fits.
This is general information and I did not retrieve the intermediary guidance itself in this run, only the grants guidance. Not legal advice.
Next: Canada funding resources
Related: What accountability must a Canadian charity get from a grantee that is not a charity?; Can a community group that is not a registered charity receive money from a Canadian foundation?
Sources (read 2026-11-01): CRA CG-032
What is a community foundation and how do I find one in Canada?
A community foundation is a local grantmaker serving a defined area. Community Foundations of Canada offers a directory to find one near you.
The directory is a finding tool. It does not establish whether you are eligible or how to apply, and each foundation sets its own priorities, deadlines and rules. Some give only to registered charities or other qualified donees. Others have grant streams that accept other groups through a partner.
Contact the foundation or read its guidelines before drafting a proposal. Ask whether it accepts proposals from your organization type and region.
CELER does not represent community foundations and cannot predict a grant. This is general information as of 1 November 2026.
Next: Community Foundations of Canada directory
Related: What can Grant Connect tell me about funders?
Sources (read 2026-11-01): Community Foundations of Canada
What can Grant Connect tell me about funders?
It provides funder profiles, giving history, application preferences and pipeline tools. It is a research tool, not a funder.
The research notes behind this page say Grant Connect does not provide an eligibility decision or a funding guarantee. Use it to build a list of funders whose past giving matches your cause, geography and size, then go to each funder's own guidelines and apply the way they ask.
Check current access and pricing on Imagine Canada's page, since I did not verify them. Free alternatives include foundations' own websites and public filings.
This is general information as of 1 November 2026. CELER is not affiliated with Imagine Canada.
Next: Imagine Canada Grant Connect
Related: What is a community foundation and how do I find one in Canada?
Sources (read 2026-11-01): Imagine Canada
Can a small business apply for Walmart's local community grants?
Not as an ordinary business. Walmart's Local Grants program serves eligible 501(c)(3) public charities, schools, government entities and certain faith-based projects in the community of a participating facility.
So a for-profit business, or a charity outside the facility's community, generally does not fit. Corporate programs are often narrow like this, with set geographies, giving areas and windows.
Check Walmart's page for the current cycle, who counts as eligible and how to apply. If you are a business that wants community funding, look for programs aimed at businesses instead, and do not describe a grant as a loan or a tax credit.
This is general information as of 1 November 2026, and CELER has no relationship with Walmart.
Next: Walmart Local Grants
Sources (read 2026-11-01): Walmart Local Grants
Who can apply to the Ontario Trillium Foundation?
Community-benefit organizations in Ontario, but the legal-form rules are set stream by stream. OTF's grants include Seed, Grow, Capital and Youth Opportunities streams.
The research notes say the overview does not establish that every nonprofit or registered charity qualifies for every stream, and that Youth, Family and System Innovations have different target groups and collaboration structures. Read the current stream page for who may apply and any deadlines.
OTF is a standing grantmaker, and the research notes did not certify a specific deadline or intake.
CELER is not affiliated with OTF and cannot predict a grant. This is general information as of 1 November 2026.
Next: Ontario Trillium Foundation grants
Related: What is a community foundation and how do I find one in Canada?
Sources (read 2026-11-01): OTF
Can a foundation lend money to a nonprofit instead of giving a grant?
Yes in some cases. Some US private foundations make program-related investments, which can be loans, equity or credit enhancement rather than grants.
That means a charitable purpose does not tell you the instrument. If a foundation offers you a PRI, it is repayable or ownership-based, and you need to know terms such as interest, security and repayment before accepting.
PRIs are far less common than grants, and each foundation sets its own process, so ask. For other repayable options, look at CDFIs and social finance intermediaries. Nothing here predicts availability.
This is general information based on the IRS page on program-related investments, and not tax or legal advice.
Next: Nonprofit funding
Sources (read 2026-11-01): IRS program-related investments
Do Canadian foundations have a minimum yearly spending requirement?
Yes, once their assets pass a threshold. For public and private foundations, the CRA's disbursement quota applies when the average value of property not used directly in charitable activities or administration exceeds $25,000.
The CRA page I read gives 3.5% up to $1 million and 5% above it, averaged over the previous 24 months. The page does not state when the graduated rates took effect.
The quota does not mean a foundation must fund your project. Foundations can meet it through many grants, their own programs or other qualifying spending, and they set their own priorities.
This is general information, not legal or tax advice. Check the CRA calculation page.
Next: CRA: disbursement quota calculation
Related: How much must a US private foundation give away each year?
Sources (read 2026-11-01): CRA: disbursement quota calculation
Can a Canadian private foundation run a business?
No, not in the way an operating charity can. The CRA says private foundations can lose registration for carrying on any business, whether related or unrelated.
Other registered charities may carry on a related business, such as one run mostly by volunteers or one linked to and subordinate to their purposes. Private foundations are held to a stricter standard.
If a foundation owns shares in a company or receives income from property, that may be treated differently from carrying on a business, so the structure matters. Take advice before any commercial activity.
This is general information, not legal advice. Check CRA policy statement CPS-019.
Next: Canada funding resources
Related: Do Canadian foundations have a minimum yearly spending requirement?
Sources (read 2026-11-01): CRA: what is a related business (CPS-019)
What must a US charity disclose when a gala ticket includes a dinner or other benefit?
If a payment is partly a gift and partly for goods or services and exceeds $75, the charity must give a written disclosure. The IRS example is a $100 payment for a $40 concert ticket.
The statement must say the deductible amount is limited to the money or property given minus the fair market value of what was received, and give a good-faith estimate of that value. It can be given when soliciting or when receiving the payment.
No disclosure is needed in listed cases, such as insubstantial value, no donative element, intangible religious benefits or limited annual membership benefits of $75 or less. A charity that fails to disclose faces a $10 penalty per contribution, capped at $5,000 per event or mailing, unless it shows reasonable cause.
This is general information, not tax advice.
Next: Nonprofit funding
Sources (read 2026-11-01): IRS: charitable contributions, quid pro quo contributions
Can a foundation or charity fund a political candidate?
No, not in the US or Canada if it is a charity. The IRS says a 501(c)(3) may not participate in any campaign activity for or against political candidates. The CRA says a registered charity may never directly or indirectly support or oppose a political party or candidate, including by transferring resources to a third party for that purpose.
Both countries allow issue-based work within limits: educational public policy work in the US, and public policy dialogue and development activities in Canada, if they further the charity's purpose.
If a funder asks you to avoid candidate-related content in your project, that is why. Do not use funded resources for it either.
This is general information, not legal advice.
Next: Nonprofit funding
Related: Will a US foundation fund my advocacy work?
Sources (read 2026-11-01): IRS: exemption requirements for 501(c)(3) organizations; CRA: public policy dialogue and development activities by charities
Will a US foundation fund my advocacy work?
Possibly, but lobbying is limited. The IRS says a 501(c)(3) generally cannot qualify if a substantial part of its activities is attempting to influence legislation, and lobbying means things like contacting legislators or urging the public to do so about legislation.
The IRS does not treat educational activities on public policy, such as meetings and materials, as lobbying, and executive, judicial and administrative actions are not legislation. Many foundations therefore fund policy research and education, and some set their own limits on lobbying with grant money.
Read the funder's guidelines and grant agreement, and ask how it treats advocacy before you apply.
This is general information based on the IRS lobbying page, not legal advice.
Next: Nonprofit funding
Related: Can a foundation or charity fund a political candidate?
Sources (read 2026-11-01): IRS: lobbying by 501(c)(3) organizations
A 'foundation' says I won a grant if I pay a fee. Is that real?
Treat it as a likely scam. The FTC warns about government grant scams in which people are told they qualify for a grant but must pay first.
Legitimate funders do not ask for money, bank details or gift cards to release an award. Do not wire money or share account numbers. Check the funder's own website and an independent source, and compare the phone number or email with the official one.
In Canada, you can report fraud to the Canadian Anti-Fraud Centre. In the US, report to the FTC.
CELER does not charge for a grant release and cannot promise one. This is general information.
Next: FTC: government grant scams
Sources (read 2026-11-01): Government grant scams (FTC consumer advice); Report fraud (Canadian Anti-Fraud Centre)
Where can Canadian NGOs find international development funding calls?
Global Affairs Canada publishes a funding directory of open calls, and UN agencies post partnership opportunities on the UN Partner Portal. Both are listings, not guarantees.
Each call sets its own eligible applicants, countries and sectors, and some require legal presence, registration and prior experience. Read the call text before you invest time, and note the deadline.
A listing on a directory does not mean a call is currently open. Check dates, as the directory can include past items.
CELER does not represent these funders and cannot place proposals. This is general information as of 1 November 2026.
Next: Global Affairs Canada funding
Sources (read 2026-11-01): GAC funding directory; partnership opportunities
What should a corporate sponsorship agreement cover?
It should record what the sponsor pays, what the charity gives back, and whether the deal is a sponsorship or a gift. CRA's page does not say a written agreement is required. It does list a written or unwritten understanding that the donor expects a benefit as one factor in telling the two apart, so spelling the benefits out helps.
Useful items to list are logo or name placement, advertising or product promotion, special naming, and how the value of each benefit is worked out. CRA says that if the value of the benefits cannot be calculated, the charity cannot issue an official receipt. If the benefits are worth more than 80% of the payment, CRA generally sees no true gift.
The business may be able to treat the cost as an advertising expense if it is reasonable and meant to earn income. Neither side should assume a receipt or a deduction.
Ask a lawyer or qualified adviser to review the contract. This is general information, not legal or tax advice.
Next: Nonprofit funding
Related: Is corporate sponsorship the same as a donation for a Canadian charity?
Sources (read 2026-11-01): CRA sponsorship
What is a letter of inquiry and do all foundations want one?
A letter of inquiry is a short letter that describes your work and your funding request so a funder can decide whether a full proposal fits. Candid's glossary defines it that way and says many grantmakers prefer to be contacted this way before they receive a full proposal.
Not every funder wants one. Some invite full applications through a portal, some start with a short online form, and some accept no unsolicited requests. The Candid page does not say which funders do what, so read each funder's own guidelines first and follow them exactly.
Send a letter of inquiry only when the funder asks for one or says it welcomes them. A brief letter is not an application, and a reply does not mean you will be invited to apply or funded. Keep a copy and note any deadline or contact name the funder gives.
For finding funders and their rules, see the related answer on foundation research.
Next: Foundations answers
Related: How do I find foundations to approach, and do they accept unsolicited requests?
Sources (read 2026-11-01): Candid Learning: Nonprofit glossary
Can a charity accept shares of a private company?
Possibly, but it needs more work than a listed share. CRA says the charity decides whether to accept a gift of shares and may refuse one, for example if it conflicts with its values.
For shares that are not publicly traded, CRA's page says professional valuation advice is required to establish fair market value. It also says deemed fair market value rules may apply to shares not listed on a designated exchange. CRA adds that the charity has to review each situation to determine fair market value, and the charity issues the official receipt for the value on the donation date.
Before agreeing, a charity should ask whether it can value the shares, whether they can be sold or held, and who pays for the valuation. Donors should talk to their own tax adviser before promising a gift.
This covers Canadian charities only. US rules were not reviewed. This is general information, not tax or legal advice.
Next: Canada funding resources
Related: When is a gift of shares considered made for a Canadian charity?; Can a Canadian charity receive a gift of listed shares and issue a receipt?
Sources (read 2026-11-01): CRA: Donation of shares (receiving gifts)
What is the difference between a restricted and unrestricted foundation grant?
An unrestricted grant supports an organization's overall work, while a restricted grant is tied to a particular project or purpose. Candid's glossary defines general operating support, also called an unrestricted grant or basic support, as funding to advance an organization's overall work rather than a specific project.
A grant for one program is therefore not general operating support. The glossary page does not define 'restricted' separately, so the award letter is what counts. Read it for the permitted uses, any limits on moving money between budget lines, what happens to unspent funds, and what you must report.
Unrestricted money is usually easier to run, but a funder is under no obligation to offer it. Ask what the funder offers before you draft a budget, and do not present a project grant as if it could cover general costs.
Accounting for restricted funds is a separate topic. Ask your accountant.
Next: Nonprofit funding
Related: What is a letter of inquiry and do all foundations want one?
Sources (read 2026-11-01): Candid Learning: Nonprofit glossary
What records should a Canadian charity keep when it signs a fundraising contract?
CRA's fundraising guidance expects a charity to document how it chose and approved the contract. Under that guidance, a charity should keep board minutes or other records of decisions on fundraising contracts, research on appropriate costs, procurement documents and written copies of all fundraising contracts.
The guidance also describes obtaining bids from at least three potential suppliers or issuing a request for proposal, confirming costs are at fair market value, limiting contract length (especially initial contracts), and including a right to terminate if the contractor does not follow the guidance. A clause prohibiting misrepresentations made on the charity's behalf is also described.
The charity stays responsible for third parties who raise funds for it, and it must keep records of non-financial resources such as volunteer time.
This is general information about CRA guidance, not legal advice. A lawyer can review a specific contract.
Next: Nonprofit funding
Related: What is cause-related marketing for a charity?
Sources (read 2026-11-01): CRA: fundraising by registered charities
How do employer matching gifts and workplace giving work for charities?
An employee matching gift is a donation an employee makes to a charity that the employer matches with a similar contribution. That is how Candid's glossary describes an employee matching grant. The glossary also lists a separate term, a matching grant, meaning a grant made to match funds provided by another donor.
The page does not describe how any employer's program works. Match ratios, annual caps, which charities qualify and how to submit a request all vary by employer, so treat each program as its own set of rules.
Practical steps: ask supporters whether their employer matches, point them to their human resources office, and record the match as a separate gift once it arrives. Do not count on a match until the employer confirms it.
CRA and IRS receipting rules for employer gifts were not reviewed here.
Next: Nonprofit funding
Related: Is corporate sponsorship the same as a donation for a Canadian charity?
Sources (read 2026-11-01): Candid Learning: Nonprofit glossary
Is Candid's foundation directory free to use?
Candid's funder search is mainly a paid service, with a free registration option. As of 1 November 2026, Candid's find-funding page said registering for free gives access to detailed profiles and a personalized dashboard. It listed Premium at $219 a month billed monthly, or $1,199 billed annually, and Ultimate at $1,699 billed annually. Standard, nonprofit and discounted pricing tabs were shown but their prices were not.
The page I read does not use the name Foundation Directory and does not mention free access through libraries or other partners, so do not assume either. Prices and plans change often.
Before paying, check Candid's current page, try the free registration, and compare it with free funder lists such as community foundation directories. CELER does not sell or resell Candid access.
Next: Foundations answers
Related: How do I find foundations to approach, and do they accept unsolicited requests?
Sources (read 2026-11-01): Candid: Find funding (search plans and pricing)
Where can I see which charities a US private foundation has funded?
Read the foundation's annual return, Form 990-PF. A US private foundation must make its annual returns and exemption application available for public inspection.
As of 1 November 2026, the 2025 IRS instructions said the foundation can do this in person, by providing copies, or by posting the documents online, and that internet posting counts if the document is on the foundation's website or another site where anyone with internet access can see it.
The return's supplementary information section includes a list of contributions and grants actually paid during the year (line 3a) and those approved for future payment (line 3b). The instructions say a vague purpose such as "grant" is not acceptable.
This shows past giving, not current priorities. It does not mean the foundation will fund you.
Next step: search for the foundation's recent return and compare its past recipients with your project before approaching it.
Next: Nonprofit funding
Related: How do I find foundations to approach, and do they accept unsolicited requests?; How do I verify a US foundation is a real 501(c)(3)?
Sources (read 2026-11-01): Instructions for Form 990-PF (2025)
How is a gift of shares left in a will treated for a Canadian charity?
For a death after 31 December 2015, CRA's position is that the estate is treated as making the gift when the charity receives the property, and fair market value is measured at that time. For a person who died in 2015 or earlier, the gift is treated as made immediately before death and valued then.
This matters for the official receipt, because the charity issues it for the fair market value on the donation date. For shares listed on a designated stock exchange, CRA generally accepts the closing bid price on the day the shares are received. The midpoint of the day's high and low can be accepted if it better reflects fair market value.
The charity should confirm the date the estate transferred ownership and keep the evidence. Who claims the tax benefit, and how, is a question for the estate's lawyer or accountant. This is general information, not tax or legal advice.
Next: Canada funding resources
Related: Can a Canadian charity receive a gift of listed shares and issue a receipt?
Sources (read 2026-11-01): CRA: Donation of shares (receiving gifts)
How can I tell whether a US private foundation accepts unsolicited applications?
Check Form 990-PF and the foundation's own website. The form has a box for foundations that only give to preselected charities.
As of 1 November 2026, the 2025 IRS instructions said a foundation that only makes contributions to preselected charitable organizations and does not accept unsolicited applications checks the box on line 2. Otherwise the foundation is asked to describe its grant programs, including any limits by geographic area, charitable field, kind of recipient or dollar amount. The instructions say this information benefits grant seekers and helps the foundation receive only applications that fit.
The return covers a past tax year, so practices may have changed. A checked box is a strong sign not to send an unsolicited request.
Nothing here predicts a funding decision.
Next step: confirm current instructions on the foundation's website or by contacting it before submitting anything.
Next: Nonprofit funding
Related: How do I find foundations to approach, and do they accept unsolicited requests?; Where can I see which charities a US private foundation has funded?
Sources (read 2026-11-01): Instructions for Form 990-PF (2025)
When is a gift of shares considered made for a Canadian charity?
The gift is made when ownership of the shares transfers to the charity. CRA's position is that the donation date is the date the transfer of ownership takes place. Ownership transfers when the charity can receive dividends, receive amounts on the corporation's liquidation, and exercise the votes attached to the shares.
For electronic transfers, the date is generally when the shares arrive in the charity's account or its broker's account. For that to work, the donor must have told the charity of the intended gift, the charity must have agreed by providing its account number, and the transfer of the shares and all related rights must be complete. If the charity cannot confirm the date, CRA says it should obtain legal advice.
The date matters because the charity issues the official receipt for fair market value on that day. Donors should contact the charity before they transfer shares. This is general information, not tax advice.
Next: Canada funding resources
Related: Can a Canadian charity receive a gift of listed shares and issue a receipt?
Sources (read 2026-11-01): CRA: Donation of shares (receiving gifts)
What is cause-related marketing for a charity?
Cause-related marketing is a partnership in which a business promotes its product and part of the revenue goes to a charity. CRA's fundraising guidance describes it this way and treats these ventures as fundraising. The charity's main contribution is often its logo or other intellectual property.
Even if the business partner bears more than 90% of the costs, the charity should count any financial resources it puts in as fundraising expenses. Revenue from the venture is reported on line 4630 of Form T3010. CRA also says the charity remains responsible for making sure third parties raising funds for it follow the rules, and it must not misrepresent what share of funds goes to charitable work.
Put the terms in writing: how the charity's share is worked out, any cap, how long the promotion runs and how the logo may be used. This page covers Canadian charities. US state laws on charitable promotions were not reviewed. A lawyer can review a draft agreement.
Next: Nonprofit funding
Related: What should a corporate sponsorship agreement cover?; What records should a Canadian charity keep when it signs a fundraising contract?
Sources (read 2026-11-01): CRA: fundraising by registered charities
Does an in-kind corporate donation earn a US tax receipt?
A US charity generally gives the donor a written acknowledgment rather than a valued receipt. The IRS says a written acknowledgment is needed for a gift of $250 or more. For a noncash gift it must describe the property but not state its value, and it must say whether the charity gave any goods or services in return.
The donor, not the charity, works out the amount of any deduction. The IRS says donors may generally deduct the fair market value of property other than cash if they itemize, subject to the normal limits, which are generally 50% of adjusted gross income, with lower limits for certain gifts. The IRS refers donors to Publication 561 on valuing property and Publication 1771 on substantiation. Corporate donors may have different rules, which this page does not cover.
A charity should not state a value on the acknowledgment unless advised. This is general information, not tax advice.
Next: United States funding resources
Related: What must a US charity disclose when a gala ticket includes a dinner or other benefit?
Sources (read 2026-11-01): Charitable contribution deductions (IRS); IRS: charitable contributions, written acknowledgments
What is the difference between a public foundation and a private foundation in Canada?
In Canada the difference comes from CRA's designations, which depend on who controls the charity and where its money comes from. CRA's page describes three.
A charitable organization spends most of its resources on its own charitable activities or on grants to non-qualified donees, and gets most of its money from a range of arm's length donors. A public foundation funds other qualified donees, usually other registered charities, by giving away more than 50% of its income each year, and may run some of its own activities. For both, more than 50% of directors must be at arm's length from each other.
A private foundation either runs its own activities, funds other qualified donees, or does both. Typical triggers include 50% or more of directors not at arm's length from each other, or more than 50% of funding coming from a person or group that controls the charity. Governments and most other registered charities are excluded from that funding test.
The designation affects which rules apply to you. Ask a charity lawyer.
Next: Canada funding resources
Related: Do Canadian foundations have a minimum yearly spending requirement?
Sources (read 2026-11-01): CRA: Types of registered charities and designations
What reports does the Ontario Trillium Foundation require after a grant?
OTF requires a Final Report for every grant, and annual Progress Reports for multi-year grants. Other funders set their own reporting rules.
As of 1 November 2026, OTF's grantee requirements page said multi-year grantees submit annual Progress Reports covering progress and spending to date. Reports can only be started in the Granting Portal 30 days before the due date, and dates are set in the Payment and Report Schedule in the grant contract.
Later payments are released after OTF reviews a report or holds a scheduled check-in with the grantee's Program Manager. The final 10% holdback is paid after the Final Report is submitted and OTF verifies satisfactory completion. Grantees must also keep records for six years.
Nothing here predicts that a grant will be awarded.
Next step: read the reporting section of the grant stream's guide before you budget staff time.
Next: Nonprofit funding
Related: Who can apply to the Ontario Trillium Foundation?; Do I have to return unspent grant money to the funder?; Why is part of a grant payment held back until the final report?
Sources (read 2026-11-01): Grantee Requirements (Ontario Trillium Foundation)
What conflict-of-interest rules apply when a board member's company sponsors us?
Adopt a written conflict-of-interest policy, have the interested board member disclose the link and step out of the decision, and record how the decision was made. The IRS Form 1023 instructions include a sample policy in Appendix A. Its articles cover the duty to disclose, determining whether a conflict exists, procedures for addressing it, violations, records of proceedings and compensation.
Form 1023 also asks applicants to describe any business or family relationship between the people who receive their goods, services or funds and their officers, directors or trustees. That shows the IRS looks at these links.
The instructions page I read showed the headings but not the full policy text, so read Appendix A directly and have it adapted by counsel. A sponsorship from a company tied to a director should be approved by the other directors and documented. For a Canadian charity, CRA conflict rules were not reviewed here. This is general information, not legal advice.
Next: United States funding resources
Related: What should a corporate sponsorship agreement cover?
Sources (read 2026-11-01): Instructions for Form 1023 (12/2024), incl. Appendix A sample conflict of interest policy
Can a Canadian charity give to a US charity?
Yes, but a US charity is usually treated as a grantee, which brings extra accountability duties. CRA's qualified donee list names only a few foreign recipients: registered foreign charities that received a gift from the federal government, and registered universities outside Canada. It does not list US charities generally.
Where the recipient is not a qualified donee, CRA's grant rules apply. The grant must further the Canadian charity's own charitable purposes, the charity must ensure funds are used exclusively for charitable activities, and it must keep sufficient documentation. CRA suggests due diligence such as reviewing the grantee, a written agreement and a reporting plan. It treats grants outside Canada as higher risk and notes it has limited ability to monitor events outside Canada. Grants over $5,000 in a year are reported on the T3010.
A lawyer experienced in charity law should advise before a cross-border grant. This is general information, not legal advice.
Next: International funding
Related: What accountability must a Canadian charity get from a grantee that is not a charity?; What does 'direction and control' mean when a Canadian charity works through an intermediary?
Sources (read 2026-11-01): Qualified donees; CRA CG-032
How do I verify a US foundation is a real 501(c)(3)?
Use the IRS Tax Exempt Organization Search. It shows whether an organization is eligible to receive tax-deductible charitable contributions and lets you review its exempt status and filings. Its databases include Form 990-series returns, Form 990-N e-Postcards, Pub. 78 data, the automatic revocation list and determination letters.
The IRS says users may rely on the Pub. 78 list for deductibility. Search by the legal name or EIN, because 'doing business as' names and popular names may not appear. Some eligible organizations may be missing from Pub. 78 data, including churches, group ruling subordinates and governmental units, so absence does not prove ineligibility. Being on the automatic revocation list does not always mean exemption is lost now, because an organization may have been reinstated.
If a name does not match, ask the organization for its EIN and its IRS determination letter. A real 501(c)(3) status does not mean it will fund you.
Next: United States funding resources
Related: A 'foundation' says I won a grant if I pay a fee. Is that real?
Sources (read 2026-11-01): IRS: Search for tax exempt organizations
Can a foundation grant pay for costs I have already spent?
Usually not. Many foundations only pay for costs after the grant start date, but each funder sets its own rule.
As of 1 November 2026, the Ontario Trillium Foundation's Grow grant page listed as ineligible "activities completed, or costs incurred, before the start date specified in an OTF Grant Contract". The page said that if ineligible items are included in the application, the application will be declined.
That is one funder's rule, not a universal one. Some funders may treat start dates differently, so read the guidelines and the contract.
The same page also excluded recoverable taxes and core operating funding not tied to a time-limited project.
Nothing here predicts approval.
Next step: find the start date rule in the funder's eligibility guidelines, and do not commit funds you cannot recover until the contract is signed.
Next: Nonprofit funding
Related: What is the difference between a restricted and unrestricted foundation grant?; Will a foundation pay for my general operating costs?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation)
Will foundations fund multi-year projects?
Some do, but terms vary by funder and stream. The Ontario Trillium Foundation's Grow grant is one example.
As of 1 November 2026, its page said Grow grants provide funding over two or three years, with requests between $50,000 and $200,000 per year, for a total of $100,000 to $600,000. They support established programs and services with a proven track record. Applicants had to be a registered charity or a not-for-profit corporation without share capital that had existed for at least two years. The page showed an application window of 7 October to 4 November 2026.
The budget and project plan must match the requested term, and all funds needed for the project must be secured or have a reasonable plan to be secured.
Nothing here predicts approval.
Next step: look for term length and annual limits in each funder's guidelines.
Next: Nonprofit funding
Related: Who can apply to the Ontario Trillium Foundation?; Do foundations fund capital projects and equipment?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation)
Do I have to return unspent grant money to the funder?
Often yes, depending on the funder's terms. The Ontario Trillium Foundation is one example of a funder that recovers leftover money.
As of 1 November 2026, OTF's Reallocation of Grant Funds Policy said OTF will request the return of any funds of $100 or greater remaining at the end of the grant. Its grantee requirements page added that if a significant amount of funds is unspent, a payment may be held until the need is demonstrated.
Other funders write their own rules into the grant agreement, so the terms of your agreement control.
If you expect a surplus, ask the funder early whether it can be used for approved purposes, rather than spending it on something outside the approved budget.
Nothing here predicts a grant will be awarded.
Next step: read the agreement's budget, reallocation and recovery sections before signing.
Next: Nonprofit funding
Related: Can I move money between budget lines after a foundation approves my grant?; Why is part of a grant payment held back until the final report?
Sources (read 2026-11-01): Reallocation of Grant Funds Policy (Ontario Trillium Foundation); Grantee Requirements (Ontario Trillium Foundation)
Can I move money between budget lines after a foundation approves my grant?
Often only within limits, and some moves need written approval first. The Ontario Trillium Foundation (OTF) gives a clear example.
As of 1 November 2026, OTF's policy let grantees reallocate funds within a budget category without prior approval, if the lines were approved, and required reporting the change in the next progress or final report. Moving money between categories required OTF's prior written approval.
OTF said it would only consider such a request if the grant is in good standing, activities have met expectations, the request is within the original approved outcomes, it supports continued success, and it does not cover general operating costs or costs unrelated to the project.
Other funders have different rules, so check your contract.
Nothing here predicts a grant will be awarded.
Next step: ask your program officer before changing the budget, and get any approval in writing.
Next: Nonprofit funding
Related: Do I have to return unspent grant money to the funder?; What reports does the Ontario Trillium Foundation require after a grant?
Sources (read 2026-11-01): Reallocation of Grant Funds Policy (Ontario Trillium Foundation)
Can a Canadian charity receive a gift of listed shares and issue a receipt?
Yes. The charity decides whether to accept the gift and issues the official receipt for fair market value on the donation date. CRA's page says the donation date is when ownership transfers, and for an electronic transfer that is generally when the shares arrive in the charity's account or its broker's account.
For shares listed on a designated stock exchange, CRA generally accepts the closing bid price on the day the shares are received. If the midpoint of that day's high and low trading prices better reflects fair market value in normal, active trading, CRA can accept the midpoint instead.
The donor should contact the charity before transferring, and the charity should confirm the transfer date in writing. The donor's own tax result depends on their situation and was not reviewed here, nor were US rules. Ask a tax adviser. This is general information, not tax advice.
Next: Canada funding resources
Related: When is a gift of shares considered made for a Canadian charity?; Can a charity accept shares of a private company?; How is a gift of shares left in a will treated for a Canadian charity?
Sources (read 2026-11-01): CRA: Donation of shares (receiving gifts)
How much overhead can I include in a grant budget?
It depends on the funder, and many cap it. The Ontario Trillium Foundation's Grow grant is one example.
As of 1 November 2026, the Grow page said OTF supports overhead and administration costs directly associated with the project, up to 15% of the budget before applicable capital costs. It described overhead as a portion of regular operating expenses that can be attributed to the project, not the direct costs of delivering it, such as project staff or equipment.
The page listed overhead above 15% of the total project budget as ineligible. It also said applicants must clearly explain how each budget item connects to the project plan, and called this a common application mistake.
Other funders use different caps and definitions.
Nothing here predicts approval.
Next step: check the funder's definition of overhead and its percentage cap before building your budget.
Next: Nonprofit funding
Related: Will a foundation pay for my general operating costs?; Do foundations fund capital projects and equipment?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation)
Will a foundation pay for my general operating costs?
Sometimes, but many project grants do not. Check each funder's guidelines.
As of 1 November 2026, the Ontario Trillium Foundation's Grow grant page listed "core operational funding" as ineligible, which it defined as ongoing day-to-day costs not directly tied to a specific, time-limited project. The page said the application will be declined if listed ineligible items are included. Overhead directly related to the project was allowed up to 15% of the budget, though.
OTF's reallocation policy also said it will not move approved grant funds to general organizational operating costs.
That is one funder's rule. Other foundations offer operating or unrestricted grants.
Nothing here predicts approval.
Next step: when you read guidelines, look for whether the grant is for a project or for operations, and frame your request accordingly.
Next: Nonprofit funding
Related: What is the difference between a restricted and unrestricted foundation grant?; How much overhead can I include in a grant budget?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation); Reallocation of Grant Funds Policy (Ontario Trillium Foundation)
Can I pass grant money on to partner organizations?
Often not directly. Many funders restrict passing grant money to a third party, so check the rules.
As of 1 November 2026, the Ontario Trillium Foundation's Grow grant page listed as ineligible "flow-through funding that will be reallocated to a third-party". For collaborative projects, OTF's grantee requirements said the lead organization must reconcile expenses and issue payments to vendors on behalf of the collaborative members. The Grow page also asked collaboratives to submit a formal, signed collaborative agreement and name the partner organizations.
So a lead organization can run a shared project, but the budget must be for the project rather than for regranting.
Other funders write their own rules.
Nothing here predicts approval.
Next step: ask the funder how it treats partners before writing partner payments into a budget.
Next: Nonprofit funding
Related: How much overhead can I include in a grant budget?; Will a foundation pay for my general operating costs?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation); Grantee Requirements (Ontario Trillium Foundation)
How long must a charity keep grant records?
It depends on the funder and the law, so check your grant contract. The Ontario Trillium Foundation (OTF) requires six years.
As of 1 November 2026, OTF's grantee requirements page said grantees must track and document project activities, deliverables and expenses, and retain all records relevant to the grant for six years. It said the records are needed to complete progress and final reports and, if randomly selected, an OTF Grant Compliance Audit.
This is one funder's term. This answer does not cover Canada Revenue Agency or IRS retention rules for charities, which were not read here and are separate from a funder's contract.
Nothing here predicts approval.
Next step: start a grant file early, with agreements, approvals, invoices and proof of delivery, and confirm the retention period in the contract.
Next: Nonprofit funding
Related: What reports does the Ontario Trillium Foundation require after a grant?; Do I have to return unspent grant money to the funder?
Sources (read 2026-11-01): Grantee Requirements (Ontario Trillium Foundation)
Why is part of a grant payment held back until the final report?
Funders hold back a final share to make sure the work is finished and reported. The Ontario Trillium Foundation (OTF) uses a 10% holdback.
As of 1 November 2026, OTF's grantee requirements page said the final installment is released only after the Final Report is submitted and OTF has verified satisfactory completion of the grant. For single-year grants, 10% of the total grant is held back. For multi-year grants, 10% of the final year's budget is held back.
The page also said later payments depend on a satisfactory grantee check-in or a Progress or Final Report that shows a need for funds, and that a payment can be held if a significant amount is unspent.
Plan cash flow with the holdback in mind.
Nothing here predicts approval.
Next step: read the payment schedule in the contract before you commit to spending.
Next: Nonprofit funding
Related: What reports does the Ontario Trillium Foundation require after a grant?; Do I have to return unspent grant money to the funder?
Sources (read 2026-11-01): Grantee Requirements (Ontario Trillium Foundation)
Do foundations fund capital projects and equipment?
Some do, often with limits. The Ontario Trillium Foundation's Grow grant is one example.
As of 1 November 2026, its page said up to 20% of the budget can be capital-related costs that directly relate to the project objective, including purchase of fixed and non-fixed equipment and renovations, repairs or retrofits. Developmental costs such as engineering plans, legal fees or survey costs cannot exceed 20% of construction and renovation costs.
The page said that applications including capital costs must provide supporting documentation, and it noted that missing documents are a common application mistake.
Other OTF streams and other funders may treat capital differently. Larger building projects may need a dedicated capital stream or other sources.
Nothing here predicts approval.
Next step: read the capital section of the funder's guide and gather the quotes and plans it asks for.
Next: Nonprofit funding
Related: Will foundations fund multi-year projects?; How much overhead can I include in a grant budget?
Sources (read 2026-11-01): Grow Grants (Ontario Trillium Foundation)
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