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Giving to UNB

Gifts-in-kind policy statement

Gifts-in-kind represent a sizable proportion of the total charitable donations received by the University of New Brunswick.

By definition, these gifts may include such items as books, works of art, equipment, furniture, securities, valuable documents, or any other non-cash gift.

The following steps are involved in the process of donating a gift-in-kind:

  • The university must determine whether or not it has a need for the gift 

  • The value of the gift must be determined by a suitable appraisal process
  • Prior approval must be received by the department involved with the acquisition
  • The gift must be recorded on the university records for inventory and control purposes
  • A charitable donation income tax receipt must be issued for the proper amount once all the above has been satisfied


Once a staff member has been approached by a potential donor wishing to provide a gift-in-kind, the staff member, using the Gift-in-Kind Donation form, must record all preliminary information.

The staff member will then discuss the gift with the head of the appropriate department (see below) to determine the desirability and appropriateness of the offer. The department head will sign the form indicating approval.

Once the form is completed, it is to be forwarded with any attachments to Development and Donor Relations where the appraisal process will be determined.  The signed appraisal must be placed in the file.

If the value is under $1,000, the appraisal may be made by a knowledgeable university official; if it is $1,000 or over, an objective third party assessment is required.

Note that the Income Tax definition reads in part, "the person who determines the fair market value of the gift must be competent and qualified to evaluate the particular gift."

Once all the above has been completed and all parties are in agreement, a tax receipt for the appraisal value will be issued by Development & Donor Relations.

The original form, along with the appraisal and any other supporting documents and correspondence, will be maintained in files located in Development & Donor Relations and in the Office of the Comptroller.

Who may approve gifts-in-kind?

  • Artwork -  Art Centre Director*
  • Books/Archival Material - Chief Librarian of the specific area
  • Equipment -Dean of appropriate faculty
  • Furniture- Associate VP (Capital Planning & Operations)*
  • Land/Physical Property - Associate VP (Capital Planning & Operations)
  • Vehicles- Associate VP (Capital Planning & Operations)*
  • Securities - Comptroller
  • Other - Comptroller

* UNB Saint John: Approval for the indicated items must be obtained through the UNB Saint John Office of the Director of Financial and Administrative Services.

For further information or to discuss making a gift-in-kind, please contact Scot DeJong.