Donations

Community members can now donate to their favourite City program or service. Donations can be made:

in person at City Hall (50 Centre St. S.) or Oshawa Animal Services (919 Farewell St.); and,
online through the Donation Form.

The City will issue official income tax receipts to donors for eligible donations with a monetary or net fair market value of $20.00 or more.

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Eligible Donations

The following information is a high-level overview of eligible donations.

Additional details regarding donations and official donation tax receipts is available in the City's Donation & Official Donation Tax Receipt policy.

Monetary Donations

The City of Oshawa will issue Official Donation Tax Receipts for monetary donations in the current year to the individual or organization who made the donation if:

the eligible amount is $20.00 or greater; and,
the donation was received by the last business day of December or the donation is postmarked prior to December 31.

Non-Monetary Donations

All gifts in-kind are subject to a formal offer and review process. At the Treasurers (or Deputy Treasurer) discretion and determination, gifts in-kind may qualify for an Official Donation Tax Receipt after a review of criteria.

Non-Monetary Official Donation Tax Receipt review criteria

Gifts in-kind may qualify for an Official Donation Tax Receipt after a review of criteria, including:

Compliance with the City’s by-laws and policies;
Conflict of interest or potential for an appearance of a conflict of interest;
Associated risks (i.e., financial risk, political risk, reputational risk, health and safety issues);
Usefulness of the donation;
Condition of the donation;
Cost benefit analysis as completed by the department receiving the donation and as approved by the department Commissioner considering available financial resources required for installation, storage, maintenance and other relevant costs, such as insurance;
Availability for full and unencumbered transfer of ownership/title, and a donor release to allow for such a transfer.

Commemorative Tree and Bench Program

Please refer to the Commemorative Tree and Bench Program webpage.

Non-qualifying Donations

Donations that cannot be acknowledged with an Official Donation Tax Receipt for income tax purposes in accordance with Canada Revenue Agency guidelines includes:

Intangibles such as services, time, skills, effort;
Donations that are given to the City as a flow through to a specified recipient;
Donations of business marketing products such as supplies and merchandise;
A gift in-kind for which a fair market value cannot be determined;
Sponsorship in the form of cash, goods or services towards an event, project, program or corporate asset, in return for commercial benefits (i.e. logo placement). The intent of a sponsorship is to enhance the image and marketing opportunities of the sponsor in its target market and/or the community. Sponsorships are reciprocal arrangements benefitting both parties.

Additionally, the Treasurer (or Deputy Treasurer) may decline a donation under specific circumstances.

Donation Decline Circumstances

The Treasurer (or Deputy Treasurer) may decline a donation if the donor is:

Concurrently seeking an approval, permit, licence or planning application from the City;
A bidder, proponent or applicant to a procurement during the procurement solicitation period from the time of bid issuance until contract award; and/or,
For any other reasons at the discretion of the City.