MakeWay uses the Click & Pledge online donation platform. Incoming donations are immediately entered into the Salesforce database, and the system sends automatic email notifications of donations to Project Directors. Projects that would like to set up a Click & Pledge account should submit the Thank You Letter Template to their Project Specialist. 

Refer to Online Payment Mechanisms on the Project Portal for information about other software that is available through MakeWay, such as Eventbrite and GiftTool. Projects that are interested in using other payment mechanisms should consult with their Project Specialist.

Projects must submit a Payment Form with any cheques they receive. Below are addressee options that will be accepted by the bank:

• MakeWay Charitable Society (and 'Project Name' on the memo line)
• MakeWay Charitable Society  'Project Name' 
• The Charity  'Project Name' 
• MakeWay Charitable Society, for its 'Project Name' 

Projects are encouraged to use these addressee options to ensure that:

• Contributors understand that MakeWay is the legal entity that is responsible for the charitable work and that MakeWay will issue the charitable receipt.
• Funds are quickly and accurately allocated to the Project's accounts.

The bank may reject a deposited cheque due to insufficient funds or a closed account and charge MakeWay a handling fee. The Donations Coordinator will notify the Project Director of any returned cheques.

On the Project’s financial statements, returned cheques will be reversed (subtracted) and the handling fee charged on the day the return occurred. The Project will be charged fees on all returned cheques.

Projects that will receive cash donations for events or programs should consult with their Project Specialist and Finance Specialist well in advance to review the Event Management Guidelines and establish:

• Basic cash management practices, such as always having two people responsible for cash.
• When MakeWay is able to issue official tax receipts to contributors.

To remit cash donations to MakeWay:

• Purchase a bank draft or money order for the cash and mail it to MakeWay.
• Fill out the Payment Form and drop off the cash at a MakeWay office.  

Individual donors can make direct deposit contributions by wire transfer or EFT. It is essential that donors identify the Project Name and number in the deposit instructions.

Funders may use their own direct deposit forms to disperse award funds. The Donations Coordinator will fill out these forms. Notify the Donations Coordinator of any incoming wires.

Donors can give monthly by providing their banking or credit card information through the Project's online donation page, or by submitting the Payment Form.

If a donor wants to change the donation amount, update their credit card information, or cancel a monthly donation, contact the Donations Coordinator. If a monthly donation is interrupted because the donor’s credit card is declined or expired, the Donations Coordinator will contact the donor at most three times. If the donor does not respond in two months, MakeWay will cancel the monthly donation and notify the Project Director.

As a registered charity, MakeWay is limited as to how, and for what gifts, it can provide receipts. MakeWay will issue receipts for non-monetary gifts under the following conditions:

• For gifts valued at $1,000 or more, the gift must be appraised by a certified appraiser to determine its fair market value (documentation required). Appraisal is arranged and paid for at the donor or Project’s expense.
• For gifts valued at under $1,000, purchase receipts are provided to demonstrate value.

For gifts valued at $5,000 or more, refer to the donation guidelines for capital assets.

The MakeWay overhead allocation will apply to gifts-in-kind that are converted to cash, e.g., gifts of securities. There is no overhead allocation on gifts-in-kind that are not converted to cash, e.g., goods, gift cards.

There are many ways for donors to leave a legacy to support a Project’s activities. They include:

• Gifts in wills
• RRSP/RRIF gifts
• Life insurance
• Annuities
• Gifts made through retirement plans
• Real estate and other property

Projects should consult with their Project Specialist when a donor wishes to make a planned gift or bequest.

Capital assets, which are assets with a value in excess of $5,000, may also be donated to a Project.

Projects should consult with their Project Specialist when filling out the Gift in Kind Donation Form. This will ensure that the donated asset is capitalized and recorded in the Project’s accounts and covered under MakeWay’s insurance policy where necessary.

Donors may want to make a contribution of shares, often to take advantage of favourable tax laws. If a donor wishes to contribute any form of security to the Project, contact the Donations Coordinator for brokerage instructions.

It is important that all shares or other security contributions include the correct information and any restrictions. Incomplete or incorrect information will result in a significant delay in the sale of the shares and credit to the Project’s available cash. MakeWay's broker strives to sell all shares the next business day upon receipt.

To handle a donation of shares:

1. The Project asks the Donations Coordinator to send the Gift of Securities or Mutual Fund donation forms to the donor.
2. To initiate the transfer of the shares, the donor must forward a copy of the form to their broker and another copy to MakeWay.
3. There will be a transaction fee to sell the shares, which will be charged to the Project. This fee will vary depending on the number of shares.
4. The value of the shares at the time of receipt by the broker will be entered into the general ledger as revenue, and any difference between the selling price and the value recorded will be treated as a gain or loss to the Project.
5. MakeWay’s overhead allocation will be calculated using the gross amount entered into revenue.
6. MakeWay will send the donor a tax receipt where the receipt amount is based on the closing price of the shares received at the brokerage account.
7. If the Project wishes to send a personal thank you to the donor, MakeWay recommends that the Project acknowledge the number of shares and the company, rather than the contribution amount.
8. This whole process can take up to two weeks from the day MakeWay receives the shares (processing mutual funds can take a longer time).

In addition, there are types of donations which charities cannot accept. In these cases, Projects must follow the policies and procedures outlined below. 

As a registered charity, MakeWay cannot issue a receipt for a gift of service. According to Canadian law, contributions of services (e.g., time, skills, and effort) are not property and therefore they do not qualify as gifts for the purpose of issuing official donation receipts.

However, MakeWay can issue receipts if a Project pays for services rendered and the service provider then chooses to donate that amount back. This is sometimes referred to as a “cheque exchange”. MakeWay can issue a receipt for the monetary donation that the service provider donates back. In these circumstances, two distinct transactions must take place:

• A person provides a service to the Project and is paid for that service.
• That same person makes a voluntary gift of property to MakeWay (the Project).

As a charity, MakeWay can only accept a donation for gifts of property. According to the CRA, rent is not property because it is a temporary use of space and therefore providing space free of charge does not qualify for issuing an official donation receipt. 

However, MakeWay can issue receipts if a Project pays for rent and the landlord then chooses to donate that amount back. In these circumstances, two distinct transactions must take place:

• A landlord must provide office space to the Project and be paid for that rental.
• That same landlord makes a voluntary gift to MakeWay (the Project).