Gifts in Kind Gifts-in-Kind are gifts of property other than money and marketable securities. Gifts-in-Kind include gifts of supplies, equipment, books, and artwork. Gifts-In-Kind may be eligible for a tax receipt if:  the gift is of value to the church  an independent appraisal has been made of the fair market value of the gift  gift certificates have been reviewed prior to acceptance for verification of certificate and the expiry The following Gifts-In-Kind do not qualify as charitable donations under the Income Tax Act:  gifts of professional or personal services of an individual,  gifts by a company of its principal product or service. Such gifts are considered promotional expenses rather than charitable donations under the Income Tax Act.  donations of old clothes, furniture, home baking, etc.  a payment for a lottery ticket or other chance to win a prize is not a gift. For more information about gifts of cultural property, please refer to the guide Applications for Certification of Cultural Property for Income Tax Purposes. Appraisals for income tax purposes should be made by a qualified appraiser not associated with the donor or the church. Seeking Opportunities Most gifts-in-kind for your congregation will be those that are specifically requested and that do not require receipting as noted above. They do require thank-you notes, notices, and acknowledgements in a timely manner.  Silent auctions and bake sales are common opportunities for gifts-in-kind. •  Renovations and new buildings are other times when gifts-in-kind may be requested.  Some congregations request donations of materials for programs, projects, and services in the church. They may include kitchen items, paint, books, or the services of a tradesperson. A notice in the bulletin or newsletter may read: Your gift-in-kind donation of any of the following items will help YOUR CHURCH NAME to continue to equip its....(Kitchen, Sunday School Room, Library) to provide ...(name specifically the service or items you will provide as part of your ministry and mission.) Be sure to offer a sign-up sheet so you won’t be inundated with duplicate items and keep the notices updated regularly to maintain interest and to keep the needs-list current.