Policy Purpose
The Hamilton Public Library (HPL) welcomes and encourages donations, gifts and sponsorship from individuals, groups, foundations and corporations to enhance library system services. The Library provides services to the community in accordance with the Library’s mission, values and strategic goals. The Hamilton Public Library gratefully accepts donations, sponsorship and fundraising opportunities based on this Policy.
Key Points Summary
- The Library gratefully accepts donations and welcomes sponsorships and fundraising opportunities with appropriate third parties to advance its mission, adhere to its values and meet its strategic goals.
- Undesignated cash donations are set aside in a Donations Reserve. Use of funds from the Donations Reserve shall be approved by the Library Board. Designated donations that are specified are directed to the appropriate department.
- The Library has a long-standing partnership with the Hamilton Community Foundation (HCF) in managing its endowment funds. Endowment funds are gratefully accepted and directed to HCF on behalf of the Library.
- The Hamilton Public Library will ensure appropriate donor recognition in support of this policy. The purpose of the donor recognition program is to publicly thank donors who wish to be acknowledged.
- Charitable receipts are issued for cash donations, appraised donations of art, significant documents and media, as well as in-kind donations. Charitable receipts cannot be issued for more than the fair market value as determined by an independent appraiser.
Definitions
Financial Services Office of HPL - This office is responsible for financial services of the Library and facilitates tax receipts and donations. Activities of this office are overseen by the Director of Finance & Facilities.
Cash - Cash includes cheques, money orders, bank drafts, and money (bills & coin). Donations made by debit card and by credit card are also considered cash gifts.
Donation- A donation is a gift, contribution of cash, or goods given voluntarily to the Library as a philanthropic act without expectation or requirement of reciprocal benefit. A designated donation is one that is to be used for a specific purpose. An undesignated donation is one that has no stipulations on use.
Gifts In-Kind - Gifts in-kind, also known as non-cash gifts, are gifts of property. They cover items such as artwork, equipment, securities, and cultural and ecological property. A contribution of service, that is, of time, skills or effort, is not property and, therefore, does not qualify as a gift or gift in-kind for purposes of issuing official donation receipts. CRA charities & giving glossary
Sponsorship - A sponsorship is a mutually beneficial exchange between the Hamilton Public Library and an outside organization, in which an external party makes a contribution of cash or in-kind goods or services to the Library in return for recognition, acknowledgements or other considerations. Sponsors receive a benefit of reciprocal value in return for their support and contribution.
Policy Details
The Hamilton Public Library is a registered charity and follows all relevant rules and regulations of the Canada Revenue Agency (CRA).
All donations constitute a complete transfer of ownership from the previous owner to the Library.
The Hamilton Public Library will honour donor agreements. For unsolicited gifts of private collections, HPL has no obligation to inform the donor of the disposition of the donated materials, to retain intact, or to reserve special library shelving. Donations will be accepted on the understanding that they will be used in accordance with the criteria established in this Policy.
Types of Gifts
HPL welcomes and accepts several types of gifts as defined by the Canada Revenue Agency. Where applicable, the Library may require the donor to have their property appraised by a certified appraiser at a shared expense with the Library before deciding whether a donation will be accepted.
Donations
Cash Donations
Gifts of cash are accepted and used to enhance the Library's services.
The Library reserves the right to use undesignated donations in the best interest of the Library, and shall make decisions regarding the investment, disposition and/or eventual disposal of all donations.
Both designated and undesignated donations are welcome. For designated donations, the Library will direct the donation to a specific purpose as outlined by the donor.
Unless otherwise specified by the donor, cash donations received during the year are to be transferred to a Donations Reserve. Use of funds in the Reserve requires Board approval before being spent.
The Board will be informed of individual cash donations of $25,000 or more. Employees will advise the Board of such donations and bring forward a recommendation for use of the funds, such as transfer to the Donations Reserve or use for a specific purpose.
Acceptance and handling of cash donations shall adhere to the Library’s Cash Handling Policy.
Endowment Funds
The Library has a long-standing partnership with the Hamilton Community Foundation (HCF) in managing its endowment funds. Endowments are gratefully accepted and directed by the Library to the HCF (hamiltoncommunityfoundation.ca).
Endowment funds are administered and managed by the HCF on behalf of the Library. The principal is used to generate income, which is available for Library use. The Library Board approves the expenditures consistent with the specifications of the funds.
Donors of $25,000 or more may name a fund and choose to direct the donation to a specific field of interest in consultation with the Library Board.
Those interested in making an endowment contribution are encouraged to contact the Library. Library employees will work together with the donor or the donor’s authorized representative to establish which type of donation best meets the donor’s goals.
Both the Library and the HCF recognize all donations to endowment funds. Donors of named funds are recognized in the Hamilton Community Foundation’s Annual Report each year. The wishes of any donors wanting to remain anonymous will be respected.
Gifts In-Kind
Gifts-in-kind, also known as non-cash gifts, are gifts of property. They cover items such as artwork, equipment, securities, and cultural and ecological property.
A contribution of service, that is, of time, skills or efforts, is not property and, therefore, does not qualify as a gift or gift in-kind for purposes of issuing official donation receipts. CRA charities giving and glossary.
Art
The Library accepts artwork of historic/documentary value related to the history of the City of Hamilton as appropriate and as described in its Collections Policy.
The Library does not act as a repository of the works of local artists or of portraits of local persons.
The Library does not actively collect, seek or accept unsolicited donations or purchase art for decorative, artistic or commemorative purposes. The Library may commission art for a new or existing building.
The Library Board reserves the right to refuse to accept any artwork considered by it to be inappropriate and/or unsuitable for a library environment.
Valuable Papers/Collections
The Library accepts gifts of papers/collections of historic/documentary value related to the history of the City of Hamilton as determined by its Local History and Archives Policy.
Non-cash Gifts
Gifts of securities are welcome and directed to the Library’s trust funds managed by the Hamilton Community Foundation.
Property
Gifts of property, real estate and tangible property are administered through the Library’s Financial Services Office.
Deferred Gifts including Bequests/Life Insurance
A deferred gift is arranged now but is not available for use by the Library until some future time, usually after the death of the donor. With a deferred gift, a portion or all of a donor’s assets may be designated by bequest to benefit the Library. Such gifts may be made by Will or beneficiary designation. Persons interested in making deferred gifts are encouraged to contact the Library’s Financial Services Office.
Sponsorships
A sponsorship is a mutually beneficial exchange between the Hamilton Public Library and an outside organization, in which an external party contributes cash or in-kind goods or services to the Library in return for recognition, acknowledgements or other considerations. Sponsors receive a benefit of reciprocal value in return for their support and contribution.
Sponsors are required to have sponsorship agreements and need to align with our policies and practices and do not imply endorsement of products by the Library.
The Library reserves the right to immediately terminate an existing sponsorship if the sponsor uses Hamilton Public Library’s name outside the parameters of the agreement without prior consent or if the sponsor develops a public image inappropriate to the Library’s service and philosophy. In case of a change in ownership or name or both of a sponsor during the term of the agreement, Hamilton Public Library reserves the right to immediately cancel the agreement if the new organization fails to meet any of the principles or conditions outlined in this policy or in the contractual agreement.
Any naming opportunity included in a Sponsorship Agreement will conform to the Naming Opportunities Policy and will be assessed in accordance with that policy. Sponsors’ corporate names and/or logos may not have prominence over the Hamilton Public Library name and/or logo. The Library reserves the right to determine the placement of such names and logos.
The Hamilton Public Library Board endorses the Canadian Library Association’s Position Statement on Corporate Sponsorship Agreements in Libraries. All donations, gifts, sponsorship and fundraising programs will be consistent with the Hamilton Public Library’s mission statement. The Library reserves the right to decline any donation, gift or sponsorship opportunity that is deemed to be inappropriate or unsuitable for the advancement of the mission, values, and strategic objectives of the Library.
Sponsorship agreements valued at $25,000 or more shall be presented to the Library Board for approval. Sponsorship agreements valued at less than $25,000 may be approved by the Chief Librarian and will be reported to the Board.
Fundraising
Employees will develop and implement appropriate fundraising strategies to achieve fundraising targets while maintaining awareness and respect for fundraising activities undertaken by others within the City of Hamilton.
The Library may approve special fundraising ventures that it deems suitable in fulfilling its mission, values, goals and objectives, and which will not compromise the Library's public image. All funds raised will be used for the stated purposes and established priorities of the fundraising program as determined by the Library in the fundraising strategy.
Library Support Groups
Library Support Groups (such as the former Friends of the Library) wishing to financially support and/or advocate on behalf of the Hamilton Public Library will have their terms of reference and governance by-laws approved by the Hamilton Public Library Board. The group will submit annual reports summarizing its activities to the Library Board.
Recognition
The Hamilton Public Library Board will maintain a donor recognition program in support of this policy. The purpose of the donor recognition program is to thank donors, encourage others to give, and steward healthy, long-term relationships between the Library and its donors. Every effort is made to ensure that recognition is timely, meaningful to the donor, appropriate and equitable. Recognition of donors will conform to established guidelines.
Those who consent, HPL will publicly honour individuals, corporations, service clubs, community organizations and philanthropic foundations that make monetary and/or gifts-in-kind donations, as well as government agencies that provide direct cash grants to the Hamilton Public Library to enhance library services.
Donor recognition programs for special fundraising initiatives, such as capital campaigns, will be developed as a part of the campaigns.
All records pertaining to established and potential donors will be held confidential and in accordance with relevant legislation and Library policies.
The Library will also respect the wishes of any donors wishing to remain anonymous.
Charitable Receipts
Charitable receipts are issued for cash donations, appraised donations of art and valuable papers, and in-kind donations. Charitable receipts cannot be issued for more than the fair market value as determined by an independent appraiser.
Deadlines may be applied to ensure that donations are received in time to be receipted in the current tax year. Receipts cannot be backdated.
Support Your Library Webpage
The Library website will provide information about how to Support HPL.
Publish Date
May 2025