A donation may be declined if the gift:

• Constitutes a non-gift as per CRA IT-110R3;
• Has unusual features that are contrary with the vision, mission and values of the University;
• Could not be fairly assessed and processed prior to calendar year end as per CRA gift in kind guidelines;
• Could financially or morally jeopardize the donor and/or the University;
• Contains terms that are contrary to public policy;
• Is unable to be honoured by the University to carry out the terms of the gift;
• Cannot be determined for its appropriate fair market value, or will result in unwarranted or unmanageable expense to the University;
• Has physical or environmental hazards to the University in accepting the offered gift;
• Could jeopardize the University’s charitable status;
• Could improperly benefit any individual, including having regard to CRA guidelines;
• Consists of property that has been assigned a tax shelter number;
• Violates any federal, provincial or municipal law;
• Creates any fund to provide scholarships, fellowships, professorships, chairs or lecture series with restrictive clauses or that reserve to the donor or his/her representative the right to designate the recipient or that do not meet academic criteria determined by the Senate;
• Commits the University to name a faculty, program or Endowment Fund without prior approval of the Board of Regents;
• Compromises the University’s academic integrity or interferes with the University’s academic independence;
• Contains unreasonable conditions;
• Is of partial interest in property, unless the University agrees otherwise;
• Is financially unsound or would expose the University to liability or embarrassment; and
• Relies on appraisal or evaluation, provided to the donor by third parties that are perceived to beinaccurate or unreliable.