九项政策保证CGA加拿大注册会计师的福建捐赠者的各项权益

　　The CGA-Canada Research Foundation的九项政策来保证CGA加拿大注册会计师的福建捐赠者的各项权益，也同时保证其操作流程的公平公开！关于这些相关内容，你们都了解多少呢？
 

　　Gift Acceptance Policy
 

　　Policies

　　1、The CGA-Canada Research Foundation is to inform, serve, guide or otherwise assist donors who wish to support the foundation’s activities, but never under any circumstance to pressure or unduly persuade.
 

　　2、Persons acting on behalf of the CGA-Canada Research Foundation shall in all cases encourage the donor to discuss the proposed gift with independent legal and/or tax advisors of the donor's choice so as to ensure that the donor receives a full and accurate explanation of all aspects of the proposed charitable gift.
 

　　3、The Manager of the CGA-Canada Research Foundation is authorized to negotiate planned gift agreements with prospective donors, following program guidelines approved by the CGA-Canada Research Foundation Board.
 

　　4、When needed/where appropriate, planned giving agreements requiring execution by the CGA-Canada Research Foundation shall be reviewed and approved by the foundation's legal counsel. Where substantially the same agreement is used repeatedly, only the prototype needs to be approved.
 

　　5、Before acceptance, relevant information about the gift shall be ascertained, including a copy of any appraisal secured by the donor. The CGA-Canada Research Foundation Board will be kept appraised of this information. The CGA-Canada Research Foundation also reserves the right to secure its own appraisal, particularly regarding:
 

　　(a) Outright gifts of real estate, shares in privately-owned companies, charitable stock options, tangible personal property, partnership interests, and other property interests not readily negotiable.
 

　　(b) Residual interest gifts.
 

　　(c) Charitable remainder trusts.
 

　　6、Outright gifts of cash, publicly-traded securities, life insurance, and reinsured gift annuities do not require approval by the CGA-Canada Research Foundation Board. Any gift, however, may be referred to the foundation's board.
 

　　7、The CGA-Canada Research Foundation will not issue gift annuities but may accept assets from a donor, pursuant to an agreement authorizing the CGA-Canada Research Foundation to: a) use a portion of the assets to purchase a commercial annuity paying a stipulated amount to the donor and/or other annuitant; and b) retain the remaining assets for charitable purposes.
 

　　8、The CGA-Canada Research Foundation will serve as trustee of charitable remainder trusts at the request of the donor. If preferred, a donor may also select a trust institution, or other qualified trustee, to manage the trust. Alternatively, the CGA-Canada Research Foundation may not serve as trustee of charitable remainder trusts but may refer the donor to a trust institution for this service.
 

　　9、The following guidelines are established to assure that planned gifts accepted by the CGA-Canada Research Foundation will be cost effective.
 

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