Green Legacy Update2004/Final

The Stewardship Series

Giving to nature through a personal legacy is a choice more and more people are making. Green Legacies: A Donor’s Guide for B.C. is a one-stop resource for legal, financial and other professional advisors whose clients wish to create their personal nature legacies. A Donor’s Guide for B.C.

Places of not only great beauty but true ecological importance on this earth are being lost.

Please join us in helping to protect these special places. —Birgit and Robert Bateman G REEN

An interesting and informative compendium of tax, legal and administrative implications for potential donors, written in comprehensible English, enlivened with real life examples and accompanied by lists of donees and other useful resources. —Dennis E. Culver GREEN Sustainability has become a core value in all aspect of our lives.Whether you are a professional advisor or a donor, this guide will provide you with ways to invest and make a difference to the well being of future generations. —Milton Wong

It is hard to imagine in this our 21st century that anyone would disagree with the propo- A Donor’s Guide for B.C. sition that current knowledge requires us all to place the preservation of our environment at or near the top of the priority list. But, environmental action costs money. The value of this fine book is that it lets potential donors know that they can individually afford to contribute through one or more of the well explained options. —hon. Bryan Williams, q.c.

www.stewardshipcentre.bc.ca/greenlegacies WHY GREEN LEGACIES?

Giving to nature through a personal legacy is a choice more and more people are making. It’s no mystery why this form of philanthropy is taking hold now. Polls conducted by Angus McAllister Research showed that 63% of British Columbians are “very concerned” about the environment.* In real numbers, this means that over two million people may be motivated to donate to the environment. Their gifts – whether of cash, stocks or bonds, life insurance policies, real estate, or other assets – could mean the difference between losing critical wildlife habitat or preserving our province’s precious natural heritage. Their actions could also mean enriching the lives of our children and grandchildren through ongoing support for nature conservation programs. Green Legacies: A Donor’s Guide for B.C. is a one-stop resource for legal, financial and other professional advisors whose clients wish to create their personal nature legacies. The guide shows how to > link client goals with advantageous planned-giving options, > discover the financial benefits of giving ecologically sensitive land and covenants, > match client interests with nature conservation programs and compatible organizations, > easily locate current contact information for organizations, and > access information on the internet (www.stewardshipcentre.bc.ca/ greenlegacies). Green Legacies is a collaborative project born of a desire to better inform people who care about the rewards of making a gift to nature in British Columbia. Leading conservationists, legal and financial advisors have combined their expertise to produce a guide that is an accessible, informative business tool. Over the next decade, millions of dollars will be donated or bequeathed to conserve threatened habitat and to restore damaged land and waterways. The need is urgent! By creating personal legacies, individuals, families and businesses can ensure support for British Columbia’s natural environment that lasts beyond a lifetime.

*Poll commissioned by IMPACS (Institute for Media, Policy and Civil Society). The poll of 600 British Columbians was conducted by telephone by Angus McAllister Research between March 31 and April 10, 2001. A sample of this size has a margin of error of plus or minus 4%, 19 times out of 20. Copies of the poll are available from IMPACS at (604) 682-1953. UPDATE: May 2004

A Donor’s Guide for B.C. GREEN

Since the publication of this guide in 2002, there have been some changes to the rules regarding giving to nature – this update outlines those changes. Readers are also encouraged to visit our website, www.greenlegacies.ca, for updated contact information for the organizations listed in the directory (pages 71 - 126 of the guide), and for additional information on related topics. Thanks for your interest in giving to nature. UPDATE UPDATE: May 2004 UPDATE:

from other registered charities: 80% Since the publication of the 2004 FEDERAL BUDGET: for public foundations and 100% Green Legacies guide, there for private foundations. have been significant PROPOSED CHANGES changes that affect planned Underlying Rationale for Changes to Disbursement Quota Rules giving and charities. This Disbursement Quota Rules The changes to the disbursement quota update highlights some key The 2004 Budget announced a number rules appear to be designed to reflect changes. of significant changes regarding the more recent investment market condi- disbursement quota rules. tions and realities. The objective seems For more information, contact to be to help charities more effectively Overview of Current Disbursement the Canada Revenue Agency and preserve capital assets on a long-term Quota Rules basis and manage endowed funds/ the Federal Ministry of Finance, A registered charity must annually dis- investments for greater overall return, or visit: burse an amount at least equal to the recognizing that investment returns are CRA: www.cra-arc.gc.ca/tax/chari- total of the following: earned not only by way of interest and > 80% of tax-receipted donations ties/menu-e.html dividends, but also through price (other than endowments) received appreciation (capital gains). Ministry of Finance: www.fin.gc.ca by it in the previous year; > 80% of the proceeds from the dis- Disbursement Quota on Capital Assets position of endowments in the year; > for charitable foundations, 4.5% of Disbursement Quota Rate the fair market value of its capital The Budget reduces the 4.5% disburse- assets (such as investments) that are ment quota rate on capital assets to 3.5%. not used directly in charitable activ- This is intended to be more representa- ities or administration; tive of historical long-term real rates of > for charitable foundations, a per- return earned on the typical investment centage of amounts received by it portfolio held by a registered charity.

2 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C.: UPDATE This rate will be reviewed periodi- This will apply to taxation years that requirement will be applied to transfers cally to ensure that it continues to be rep- begin after March 22, 2004. (other than specified gifts and transfers of resentative of long-term rates of return. capital endowments, as described below) This change will apply to taxation Extending the 3.5% Disbursement received by registered charitable organi- years that begin after March 22, 2004. Quota to Charitable Organizations zations in taxation years that begin after The Budget proposes that charitable March 22, 2004. Realizing Capital Gains from organizations be made subject to the Endowments 3.5% disbursement obligation on their Transfer of Endowments Registered charities typically hold capi- capital assets. With this change, all reg- Where the terms of an endowment allow tal endowments that produce invest- istered charities will be subject to the it, a registered charity may transfer prop- ment income in the form of capital same disbursement obligations on their erty received as an endowment to gains, dividends, and interest. Since an capital assets. another registered charity. However, the annual disbursement quota is applied In order to provide charitable existing income tax rules for endow- on the value of these capital endow- organizations registered before March ments provide impediments to such ments, registered charities will need to 23, 2004 with sufficient time to adjust transfers, generally because of the inter- use the investment income in order to to this new requirement, this measure action of the disbursement obligations meet their disbursement obligations. In will apply only to their taxation years on both the transferor and the transferee. some cases, the return on an invest- that begin after 2008. For charitable In order to facilitate these transfers, ment is weighted heavily in favour of organizations registered after March the Budget proposes that an endow- capital gains, rather than cash flow such 22, 2004, this measure will apply to tax- ment received by a registered charity as dividends or interest. In these cir- ation years that begin after that date. from another registered charity result in cumstances, a registered charity might the same treatment as if the endowment prefer to meet its disbursement quota had been received directly from the Transfers Between by realizing, and expending, capital Registered Charities original donor. This will be effected by gains that have accrued on endow- applying a 100% disbursement requirements, if the terms of the gift do not ment to the transferor (which will be restrict the charity from doing this. Gifts Transferred to Charitable satisfied by the transfer), and by treating However, if the charity does so, under Organizations the endowment in the hands of the the current rules it must then meet an Currently, both charitable organiza- recipient charity as if it had been 80% disbursement obligation to the tions and charitable foundations may received directly from the original extent that the proceeds of disposition receive funds transferred from other donor. This will apply to taxation years are expended by the charity. The effect charities. These transfers may be used that begin after March 22, 2004. of the current rules is to discourage reg- to satisfy the disbursement quota of istered charities from realizing capital the transferor charity and, if the trans- Gifts Made by Way of Direct gains in order to meet disbursement fer is made to a registered charitable Designation obligations to fund charitable pro- foundation, is taken into account in grams and services. calculating its disbursement quota (at Currently, upon the death of an indi- The Budget proposes to reduce the a rate of 80% for public foundations vidual, a charitable donations tax credit 80% disbursement requirement that and 100% for private foundations). may be claimed on the individual's ter- applies to the expenditure of proceeds However, the receipt of these transfers minal income tax return for gifts made from the disposition of such endow- is not taken into account in calculating to a registered charity as a result of a ments, by the lesser of: the disbursement quota of a charitable designation of the charity as the direct a. 80% of the capital gain realized on organization. beneficiary of the individual's RRSP, the disposition, and The Budget proposes that all transfers RRIF, or life insurance policy. b. 3.5% of the value of all property not from one registered charity to another be The Budget proposes to treat gifts used directly in charitable activities subject to a disbursement requirement. made by way of direct designation as or administration. In particular, an 80% disbursement endowments for the purpose of the

GREEN LEGACIES: UPDATE WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 3 disbursement quota rules. This means Historically, the only penalty against that such gifts will be subject only to a charity not in compliance with the the 3.5% disbursement quota while Income Tax Act has been revocation of they are held as capital, and the 80% its registered charity status. Because of disbursement requirement in the year the harshness of this penalty, it was they are liquidated. rarely imposed for minor infractions. This will apply to taxation years that The Budget proposes that fines, begin after March 22, 2004. penalty taxes, suspension of tax- receipting privileges and other penalties of varying severity be available to be Endowments Received and imposed on charities for infractions Spent in the Same Year which do not warrant the ultimate Currently, endowments are subject to penalty of revocation of charitable sta- an 80% disbursement requirement to tus. In other words, there will be a range the extent that the registered charity of appropriate sanctions which will liquidates and spends the capital in a more effectively “let the punishment fit year following the year in which the gift the crime”. is received. The Budget proposes that The “intermediate sanction meas- the 80% disbursement requirement ures” will apply in respect of taxation also apply to gifts of capital that are liq- years that begin after March 22, 2004. uidated in the same year that they are received. Split Receipting This will apply to taxation years that begin after March 22, 2004. See Gifts of Land or Covenants: Tax and Legal Implications (on page 6 of this update), prepared by Ann Hillyer, for Additional Information on Official Tax Receipts an overview of the concept of split receipting, and comments regarding CRA’s name and web-site address must draft amendments to the Income Tax appear on all official tax receipts issued Act and CRA’s proposed guidelines set after 2004. forth in Income Tax Technical News #26 Also, sanctions will apply regarding (“#26”), dated December 24, 2002. receipts where there is no gift, receipts #26 is of particular interest to gift that contain false information, and planners insofar as it affects gifts of real receipts with incomplete information. In estate, as well as charitable gift annu- all three cases, penalties can be applied ities. to the charity. Extra care will need to be taken with receipting in the future. Real Estate See also “Intermediate Sanction #26 cites an example to illustrate the Measures,” below. concept of split receipting regarding a hypothetical gift of real estate. Here fol- Intermediate Sanction lows a simplified version of the example Measures (readers should review #26 for a complete version with additional commen- The Budget proposes to create more tary from CRA): flexibility regarding penalties against A donor donates real estate (which is charities. encumbered by a mortgage obligation)

4 GREEN LEGACIES: A DONOR’ S GUIDE FOR B.C.: UPDATE to a charitable organization. The organ- amount, if any, by which the con- PREPARED BY ization takes over the obligation to tributed amount exceeded the total Murray A. Landa B.A., LL.B. make the mortgage payments, thus expected return. In the case of a sole Charitable Gift Planning Consultant relieving the donor of the mortgage annuitant, total expected return was 10191 Mortfield Road obligation. Assuming no other advan- calculated by multiplying the annual Richmond, B.C. Canada V7A 4H7 tages have been given to the donor, that annuity payment by the annuitant’s life Phone: (604) 272-0422 relief constitutes the advantage to the expectancy. Fax: (604) 272-0302 donor. For contributions to gift annuities email: [email protected] Assume that the value of the prop- made after December 20, 2002, the eli- erty determined without reference to gible amount will be equal to the excess the mortgage is $1,000,000. Also assume of the amount contributed by the that the amount of the outstanding donor over the amount that would be mortgage to be assumed by the charita- paid at that time to an arm’s length ble organization is $400,000. third party to acquire an annuity to In order to determine the “eligible fund the guaranteed payments. amount” it will be necessary to value the mortgage. If its terms and condi- Implementation (shopping for tions (e.g., interest rate, term) are rep- annuity quotes) resentative of the current market, the As a result of #26, it is now necessary to “eligible amount” in this example shop around in the annuity market- would be $600,000. place for quotes. The difficulty is that If the terms of the mortgage were different insurance companies may less favourable, (for example, a higher charge different premiums for the same interest rate), this would affect the value annuity. Donors of the same age who of the mortgage, and the “eligible contribute the same amount for a gift amount” would be also be affected annuity and receive the same payments accordingly. could thus receive tax receipts for different amounts! Hopefully, in the Charitable Gift Annuities future CRA will provide a standardized Under #26, in many cases a larger tax method of calculation that will elimi- receipt will be allowed for a contribu- nate this inequity. tion for a gift annuity than was previ- For more information, readers ously the case. However, more of the should review #26 in its entirety. annuity payments will be taxable than in the past. Some of the procedures Conclusion required to implement an annuity arrangement are different than before. It will be interesting to see how the leg- Also, donors will receive a split tax islation that is ultimately enacted is receipt. Further, a T-4a will have to be actually worded regarding the various issued to every annuity donor annually. proposals announced by the Federal Government. Tax Receipt Tax receipts for contributions to gift annuities made before December 21, 2002 were determined as per Interpre- tation Bulletin IT-111R2, which stated that a tax receipt could be issued for the

GREEN LEGACIES: UPDATE WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 5 UPDATE: May 2004 GIFTS OF LAND OR COVENANTS:

At the time of publication of Green Canada Revenue Agency Changes to note regarding Legacies, the law in this chapter was gifts of land or covenants current to December 31, 2000. Since Canada Customs and Revenue Agency (pages 49 - 70 in the Green that time there have been changes to has changed its name to Canada Legacies guide). the Income Tax Act that affect the infor- Revenue Agency. mation provided in this chapter. In addition, in December, 2002, draft Split-receipting amendments to the Income Tax Act were released that, although not yet Until recently, a transfer of property enacted, also affect the information in was not a gift to the extent that a person this chapter. transferring property to another The purpose of this addendum is to received some benefit or advantage in highlight the changes so that readers return for the transfer. For example, can read this chapter in Green Legacies where a taxpayer sold property for an and review the examples with the most amount less than its fair market value, current information in mind. the portion of the value that was, in The most significant changes for the effect, a gift would not attract the tax purposes of this chapter are: benefits associated with gifts. This was true even if the sale was to an organization qualified under the Income Tax Act Conservation covenants to receive gifts and give tax receipts. The Section 219 of the British Columbia introduction of “split-receipting” has Land Title Act allows a conservation changed this. covenant to be held by any person des- Draft amendments to the Income ignated by the Minister of Sustainable Tax Act issued December 20, 2002, but Resource Management (formerly the not yet enacted, permit the issue of Minister of Water, Land and Air donation receipts in circumstances Protection). where an intention to make a gift is

6 GREEN LEGACIES: A DONOR’ S GUIDE FOR B.C.: UPDATE present but some benefit (or “advan- and, as noted above, its value must Calculation of tax credits tage”) is also received by the donor.1 be ascertainable. These proposed amendments permit > The value of the advantage or ben- Individuals now receive federal tax the practice of “split-receipting” by efit to the donor and the eligible credits in the amount of 16% (formerly which a qualified recipient can issue amount of the gift for which the 17%) of the first $200 of the total donation receipts reporting both the donor may receive a tax deduction amount of charitable gifts in the year fair market value of property trans- or credit must be recorded on the and 29% of any amounts over $200. ferred to it and the “eligible amount of donation receipt together with the the gift”, which is the difference between fair market value of the transferred Tax rates the fair market value of the property property. transferred and the value of any advan- > The donor’s intent to enrich the The rate rates for the years after 2000 tage to the donor. Under these amend- recipient of the gift must be clear. are based on the following: ments, the donor’s capital gain is The donor is presumed to have > 16% of taxable income up to computed based on the fair market intended to enrich the recipient in cir- $30,754; value of the property transferred, while cumstances where the value of the > 22% of taxable income between the donor’s donation tax credit or advantage given to the donor does not $30,754 and $61,509; deduction is based on the eligible exceed 80% of the fair market value of > 26% of taxable income between amount of the gift. the transferred property. Where the $61,509 and $100,000; and On December 24, 2002, Canada value of the advantage to the donor > 29% of taxable income exceeding Revenue Agency (CRA) proposed guide- exceeds 80% of the fair market value of $100,000. lines on “split-receipting” to accompany the transferred property, a gift would After 2001, the tax thresholds are the proposed amendments.2 These be recognized only in circumstances indexed according to the formula con- guidelines may be followed even though where the donor satisfies the federal tained in section 117.1 of the Income the amendments to the Income Tax Act Minister of National Revenue that the Tax Act. The calculations in this chapter are not yet enacted. transfer was made with intent to make use the unadjusted rates set out in sec- Under the proposed amendments a gift. tion 117(2) of the Act. and guidelines split-receipting is allowed CRA also recognizes that recipients The minimum thresholds for the under the following circumstances: of gifts will sometimes give a token of 2004 taxation year will change as fol- > The transfer of property must be gratitude or appreciation to the donor. lows: voluntary and the property trans- These tokens will not, and have not his- > 16% of taxable income up to ferred must have an ascertainable torically, been regarded by CRA as an $35,000; value. If the value of the advantage advantage or a benefit for the purpose > 22% of taxable income between cannot be ascertained, no charitable of determining whether or not the value $35,000 and $70,000; tax deduction or credit will be of the advantage or benefit received by > 26% of taxable income between allowed. The amount of the advan- the donor exceeds 80% of the value of $70,000 and $113,804; and tage is the value, at the time the gift the gift. As long as the advantage > 29% of taxable income exceeding is made, of any property, service, received by the donor does not exceed $113,804. compensation or other benefit that the lesser of 10% of the value of the gift the donor has received or is entitled or $75, then the advantage is only a Ecological gifts to receive, either immediately or in token of appreciation that will not be the future and either absolutely or used to calculate the advantage received There have been changes to the author- contingently, as partial considera- by the donor. However, if the token is ities in British Columbia that are desig- tion for, or in gratitude for, the gift. either cash or something that may be nated to certify land as ecologically > The recipient must be qualified to easily redeemed such as a gift certificate, sensitive. Contact the regional coordi- receive the gift. then the token must be included in the nator of the Ecological Gifts Program > The advantage received or obtained calculation of the donor’s advantage for an up to date list of Certification by the donor must be identified gained by giving the gift. Authorities designated to certify the

GREEN LEGACIES: UPDATE WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 7 ecological sensitivity of land that is the natural area exemption certificate has subject of an ecological gift. not been cancelled, the property is FOOTNOTES After an ecological gift has been exempt from taxation, except under the made, a donor has the right to appeal a School Act, to the extent provided by the 1 The draft amendments are available redetermination (not a determination) Regulation. At present, qualifying prop- on the Department of Finance website at http://www.fin.gc.ca/toce/2002/02- of value by the Minister to the Tax erty is exempt from property taxes to 107_1e.html Court of Canada. the extent of 65% of its assessed value. If a natural area exemption certificate 2 The proposed guidelines are contained in Income Tax Technical News, No. 26 applies to a parcel of land, the land will Property Tax at http://www.ccra- be assessed at its full market value with- adrc.gc.ca/E/pub/tp/itnews-26/itnews- A municipal council may grant a tax out the assessor taking into account the 26-e.pdf and exemption for riparian property sub- effect of the covenant. http://www.fin.gc.ca/toce/2002/02- ject to a conservation covenant, in Property with an exemption certifi- 107_1e.html favour of the municipality, protecting cate is deemed to be Class 1 or residen- 3 Local Government Act, ss. 343.1-343.2; the property as riparian property. The tial property under the Assessment Act. Community Charter, s. 225. bylaw granting the exemption also may A certificate may be cancelled at the 4 Local Government Act, ss. 342-343; provide that the owner of the property request of the landowner, if the Community Charter, s. 225. is required to pay all the tax exempted covenant on the property is contra- 5 Islands Trust Act, RSBC 1996, c. 239, plus interest if there is a contravention vened, if the covenant is discharged, or Part 7.1. of the terms of the covenant or if the if the area is no longer designated as an 6 Islands Trust Act, s. 49.1. covenant is discharged before the end 7 eligible area. On cancellation, the tax 7 Islands Trust Act, s. 49.4. of the exemption period.3 Similar taxa- exemption ends. If a certificate is can- 8 Islands Trust Act, s. 49.7. tion provisions are in place for heritage celled in circumstances other than that properties subject to a heritage revital- the area is longer designated, the owner ization agreement or a section 219 must pay a recapture charge. 8 4 covenant. PREPARED BY 5 Also, under the Islands Trust Act, Examples Ann Hillyer certain property within the Islands Hillyer Atkins, The numbers and calculations in the Trust area is partially exempt from tax- Victoria, B.C. examples in this chapter were simplified ation. To qualify for the exemption, for illustration purposes and they property must be remain useful for that purpose. > in an area designated by the Islands However, the calculations of tax payable Trust Council as an eligible area, in the examples in this chapter should > land in relation to which there is be adjusted to reflect the following: one or more natural areas or ameni- > Individuals now receive federal tax ties prescribed in the Islands Trust credits in the amount of 16% (for- Natural Area Protection Tax merly 17%) of the first $200 of the Exemption Regulation (BC Reg. total amount of charitable gifts in 41/2002, s. 2), the year and 29% of any amounts > subject to a conservation covenant, over $200. one of the holders of which must be > After 2001, the tax thresholds are the Islands Trust Council, a local indexed according to the formula trust committee or the Islands Trust contained in section 117.1 of the Fund Board. Income Tax Act. In addition, the property owner must apply for and obtain a natural area exemption certificate. So long as a

8 GREEN LEGACIES: A DONOR’ S GUIDE FOR B.C.: UPDATE T ABLE OF CONTENTS

AN URGENT SITUATION: NATURE IS AT RISK IN B.C. 1 TEN WAYS THAT YOU AND YOUR GIFT CAN WORK FOR NATURE 9

TYPES OF GIFTS: GIVING TO NATURE 11 CURRENT GIFTS 17 Outright Gifts of Cash 17 Outright Gifts of Publicly Traded (Listed) Securities (including mutual funds) to Public Charities 17 Creation of Private Foundations 18 Outright Gifts of Publicly Traded (Listed) Securities to Private Foundations 19 Outright Gifts of Shares of a Privately Owned Corporation 20 Outright Gifts of Tangible Personal Property 23 Outright Gifts by Corporations 24 Gifts of Life Insurance (Ownership Transferred to Charity) 25 Interest-free Loans 26 Commemorative Gifts 28 Gifts of Strip Bonds 29 Gifts of Ecologically Sensitive Land 30 Outright Gifts of Real Estate 33 DEFERRED GIFTS 34 Gifts of Life Insurance Proceeds 34 Charitable Gift Annuities 36 Charitable Remainder Trusts 38 Gifts of Residual Interest 40 Charitable Bequests 41 Gifts of Retirement Funds Upon Death 44 Lifetime Gifts of Retirement Funds 45 Endowments 45

GIFTS OF LAND OR COVENANTS: TAX AND LEGAL IMPLICATIONS 49 Land and Interests in Land 51 Conservation Covenants 52 T ABLE OF CONTENTS

TAXATION ISSUES – INCOME TAX 53 Gifts 53 Tax Credits for Donations 54 Capital Property, Capital Gains and Capital Losses 55 Capital Gains Exemptions 56 VALUATION OF LAND 57 Basis of Appraisal 57 The Appraisal Process 58 Timing of the Appraisal 58 Valuing Conservation Covenants 58 ECOLOGICAL GIFTS 59 Qualified Recipients of Ecological Gifts 59 Certifying Ecological Gifts 59 TAXATION ISSUES – OTHER 62 GST 62 Property Tax 62 Property Transfer Tax 63 CHECKLIST OF STEPS, COSTS AND TIME FRAME 65 EXAMPLES 66 1: Gift of a covenant – federal tax implications 66 2: Gift of land – federal tax implications 68 FOOTNOTES 70

DIRECTORY OF ORGANIZATIONS: PROFILES AND LISTINGS 71 Profiles 74 Directory 115

ADDITIONAL RESOURCES 127 GLOSSARY OF TERMS 130 AN URGENT SITUATION: Nature is at Risk in B.C.

—ROBERT BATEMAN, ARTIST Dick Cannings grew up in the South Okanagan, British Columbia, in a family of naturalists. A well-known biologist and writer, living in Naramata, most of his work now involves endangered species, ecosystems research and bird census programs. His wife, Margaret Holm, joins him on projects such as Green Legacies, as writer, naturalist and anthropologist. Both are actively involved in conservation initiatives and organizations that are working to protect critical areas in the South Okanagan. AN URGENT SITUATION:

A Special Place: Diversity in They helped found the Okanagan habitats in their neighbourhoods, and British Columbia Similkameen Parks Society, a group that are working equally as hard to ensure worked tirelessly, and successfully, to pro- that the diversity and health of our nat- I was fortunate to grow up in the tect key land around Vaseux Lake, ural world is not diminished. Okanagan Valley in a family that Okanagan Mountain, Cathedral Lakes Dick Cannings – Naramata, B.C. encouraged me to wander “across the and other sites. A generation later, I find fence” into the grasslands and ponderosa myself working on similar projects Preserving this Natural pines. The sound that ties me to that to ensure that this landscape will still Heritage landscape, as it does to many who grew be here for my grandchildren. In the up on the grasslands of western Canada, last few years, I have joined with other Whether living in urban or rural areas, is the song of the meadowlark. As soon as concerned residents to form the generations of British Columbians have the snow had left the ground in early Okanagan Similkameen Conservation discovered special spots…treasured February, the meadowlarks would be Alliance and work on OSCA’s annual spots that are soul-restoring touch- there, singing that beautiful song, their Meadowlark Festival so that other resi- stones in their lives. These places bright chests as yellow as the buttercups dents of the Okanagan are aware of the include summer cabins on coastal underfoot. I have returned to live in the changes going on around them, and care shores, sage-scented grasslands roamed Okanagan Valley, in part so that my chil- enough to make a difference. Along with on horseback, and quiet lakes where dren could grow up to appreciate the several partners, including Ducks trout rise to mayflies. Several decades same sounds and smells that I remember Unlimited and The Land Conservancy, I ago, people began to realize that the so clearly. But the grasslands are smaller recently helped arrange a conservation province was rapidly changing and wild and the meadowlarks fewer now than covenant that protected Max Lake, my areas were facing increasing pressures. when I was a boy, and most of the favourite boyhood marsh. Out of this concern emerged the marshes I mucked around in looking for I find it unthinkable that the grass- first generation of conservationists, frogs and turtles are drained and gone, lands and marshes, frogs and mead- people who cared enough to meet entirely. owlarks, should slowly disappear from around kitchen tables and in church My parents were born in the my landscape. Many individuals and basements, starting local sportsmen’s Okanagan as well, and were concerned groups around the province share these and naturalist clubs, and creating public about these changes long before I was. same feelings about the ecosystems and support to protect areas of natural

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 3 beauty and wildlife habitat. Some Nature at Risk groups have been working since the 1960s, lobbying for parks and protected We have two decades to make a differ- areas, buying private land for wildlife ence. Time is running out. sanctuaries, and enhancing stream and British Columbia’s tremendous nat- wetland habitats. ural diversity is concentrated in the Nature conservation and land trust southern coast and southern interior – organizations have formed registered regions that are also home to most of societies that have made significant the province’s growing human popula- contributions to our communities and tion. Over the next fifteen years, our wildlife habitats throughout British human population is projected to Columbia. Some have evolved from expand to five million people. That church basements to corporate board growth will be concentrated in the rooms, but the concerns remain the south, where wildlife and wild places same. They all depend on financial sup- are already stressed. The next two port from private individuals, founda- decades are a critical period. Conserva- The four-volume Birds of B.C. would not tions and corporations. In many cases, tion organizations working to preserve have been possible without records kept by government funds are available to and enhance British Columbia’s natural volunteer observers. Information from bird match private funds, making public areas need your support to mitigate the counts and surveys helps researchers under- donations even more important and two major threats to wildlife security: stand the life cycles of resident and migrat- allowing conservation dollars to stretch habitat loss and invasions of alien ing birds as well as each species’ abundance. further. species.

BRITISH COLUMBIA IS UNIQUE! > British Columbia is home to about 75% of Canada’s species of birds and mammals. > 310 bird species nest in British Columbia – one of the highest provincial or state totals on the continent; 37 of these species breed nowhere else in Canada. > At last count, there are 168 insect species that occur nowhere else but in British Columbia, and more are discovered every year. > British Columbia has the largest salmon runs in the world but many are at risk.

Monarch butterfly. About 70% of Canada’s butterfly species are found in British Columbia, and 25% of those are in no other province. JONATHAN GRANT

4 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. wildlife corridors and in reduced land Community events, like the Brant Wildlife Nature Under Siege available for natural ecosystems and the Festival, showcase nature’s wonders. Every Habitat Loss species they support. year, the Parksville/Qualicum shoreline is a It is now clear that the number one critical stopover for Brant geese on their migration from Mexico to the Arctic. threat to such wildlife species as the Alien Invaders Thousands of people now celebrate the burrowing owl, badger, marmot, lynx, Invasion by aliens is another serious return of these sea geese. BRANT WILDLIFE cougar, and coho is loss of habitat, concern – alien species that is! More FESTIVAL ARCHIVES especially from agricultural and urban than 20% of the plant species and 15% development. For example, suburban of the freshwater fish species in British housing is covering Garry oak mead- Columbia were introduced from other ows outside Victoria, while new vine- places. Bull frogs and such introduced yards are replacing hundreds of fish as bullhead and carp wreak havoc hectares of rare desert grasslands in the with our pond and lake ecosystems; Okanagan Valley. These ecosystems are bullheads have even caused the extinc- two of the four most critically endan- tion of some species native only to gered plant communities in Canada British Columbia. Alien species have and both areas are mostly privately few natural predators, or controls, and owned, and difficult and expensive to can quickly out-compete native species, protect. Rare species in these areas changing the character of the ecosys- include many types of wildflowers, but- tem and reducing forage plants for terflies and birds such as sage thrashers wildlife. and screech owls. Purple loosestrife, a beautiful gar- On Crown Lands outside our settle- den flower, has taken over large areas ment areas, wildlife habitat is pressured of marshland in the province, and by other land uses, such as timber har- Dalmatian toadflax and knapweed have About two-thirds of the province’s vesting, mining activities, some agri- done the same to the dry grasslands of wildlife species considered “at risk” – cultural practices and high impact the interior. Scotch broom is decimat- 148 of 239 species – are found in the recreation. Fragmentation of the landing the last remnants of Garry oak southern lowlands of British Columbia. scape results both in the loss of important savannah on southern Vancouver Island.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 5 Counting fish in Cusheon Creek. Land- owners and community groups are working together for healthy salmon populations.

KATHY REIMER

Nature: Protected Through by community volunteers have already Philanthropy saved many priceless natural areas. Often a community’s contribution is Now you’ve read the bad news and you’re leveraged and matched by govern- asking, what on earth can we do about ments and corporations, resulting in this? critical habitat being protected or Even though the situation is urgent, restored. One example is the Mill Farm Pileated woodpeckers are home builders for your support can make a difference. I’ve on Salt Spring Island, a keystone prop- countless other species. Known as primary seen it. Donations need not be restricted erty for a new regional parks system. excavators, they create cavities that in turn to money or land. Gifts of stocks and Every local dollar raised by the Salt become nesting or roosting areas for birds bonds, life insurance policies, real estate Spring Conservancy was quadrupled: and some amphibians. Greenways, nature and art can all be converted to much the Pacific Marine Heritage Legacy reserves and private properties provide the needed financial resources for nature matched community donations and forested areas that woodpeckers need so projects. Recently, when my mother, they can create homes for others. the Capital Regional District matched

JONATHAN GRANT Jean Cannings, died, our family asked the new total. that donations be made to The Nature In the south Okanagan, where two- Trust of British Columbia in lieu of thirds of the land is private, or Indian flowers. This request resulted in com- Reserve, The Nature Trust of British memorative gifts that were used to fur- Columbia has been very active in secur- ther the Trust’s work in preserving the ing properties to serve as core conserva- grasslands in the south Okanagan that tion areas. On the east coast of my mother was so fond of. Vancouver Island, almost every natural This guide will help you identify estuary protected for habitat has been people and organizations in British purchased by The Nature Trust of Columbia who are working with their British Columbia or The Land Conser- hearts and hands to protect our vancy of B.C., in partnership with province’s natural world. Will you join government agencies and such conser- me in supporting them? vation groups as Ducks Unlimited Canada and Wildlife Habitat Canada. Taking Care of our Natural Legacy Other organizations are actively There are success stories throughout working to see new parks, ecological the province. Fundraising campaigns reserves and other protected areas

6 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. created on Crown land. Over the past build a level of trust that often later leads ten years, thousands of hectares dedi- to important land acquisitions or dona- cated as new parks now protect critical tions. habitat for wildlife. The work continues, and people concerned about nature are Managing for Natural Values making a difference with their educa- Rare and fragile ecosystems require tional efforts and their dollars. active management to remain valuable wildlife habitat. Nature conservation Stewardship Activities groups are in the forefront of taking on Another way in which green legacies are these projects. Even native plant species Geographic Information Systems (GIS) contributing to the protection and well- require management – the dry forests of mapping is one way that conservation organizations are contributing to the being of nature in our province is the southern interior evolved with a collection of data about the natural world. through the funding of stewardship pro- regime of frequent small fires that kept grams. Conservation groups are helping the habitat open. Fire prevention policies landowners who are proud of the over the last 50 years have resulted in a Match your interests with groups that wildlife habitat values on their land and radical change in these habitats, so that are making a difference. are willing, or even anxious, to improve many grasslands in the East Kootenay > All conservation groups work hard to them. Stewardship programs provide and Chilcotin are being displaced by raise funds to keep their doors open information and financial aid for habitat young forests where none existed for and programs running. They know management plans, habitat restoration centuries. Fragile wetland habitats that the important work they do can work and conservation covenants. also require hands-on help. Draining, only continue with the support of Stewardship programs also allow con- damming and the channelization of the people of British Columbia. > servation agencies and landowners to rivers for power generation and flood Please go to the Green Legacies Directory of Organizations (see page 73) to match your (or your client’s) interests with green legacy organizations. > Visit www.stewardshipcentre.bc.ca/ greenlegacies for continually updated information.

How is critical habitat protected for B.C.’s wildlife? Many conservation organizations in B.C. work tirelessly to research and map areas so that critical features are identified and protected. They also increase understanding of wildlife issues through publications and educational events. At the decision table, they urge conservation-based decisions and management strategies. GARY FIEGEHEN

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 7 The southern resident population of orcas (killer whales) is now “endangered with extinction” according to COSEWIC, the committee that recommends the status of species. Many organizations are working to raise awareness about the state of our marine ecosystems. DAVID DENNING

control have resulted in most of the wet- tat is a difficult task, since in most cases lands in southern British Columbia new restoration techniques must be being lost or impacted adversely. developed. What is the best way to get The riparian habitats along streams native grasses growing on a site that and lakes are sensitive to overuse by now has only knapweed and toadflax? livestock and other impacts. Fencing is What effect does fire have on a Garry often required to keep livestock away oak meadow overrun with broom? Where once there were extensive areas of from these areas and active restoration How do you restore eelgrass beds that Garry oak meadows on the east coast of of the habitat is often needed. are so vital to fish habitat? In some situ- Vancouver Island and the Gulf Islands, rem- ations, we can actually bring species nant areas are highly sought after for hous- Restoration and Reintroduction back that have disappeared from some ing development. Sometimes the only option Many natural areas have been severely regions of the province. California is to raise funds to purchase land in critical degraded and restoring damaged habi- bighorn sheep and Peregrine falcons ecosystems such as these. SHARI MACDONALD are two species that have been successfully reintroduced to areas of their former range, and there are many examples of effective restoration of local salmon stocks. Reintroduction is often an expensive task, and needs research into the most appropriate techniques before it can be done. Conservation groups are in the forefront of much of this important work.

A Final Note

The ability of conservation groups to continue the work of protecting and enhancing our province’s enormous natural diversity for the future is dependent upon reliable financial support. A green legacy is a means of ensuring that support, forever.

8 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. TEN WAYS THAT YOU AND YOUR GIFT C AN WORK FOR NATURE

Your g reen legacy will make a difference. No matter what type, or size, of gift you 2 Restore habitats choose, it will be greatly appreciated by Many thousands of volunteers work the recipient conservation group(s). Use on-the-ground (and in-the-water) to this guide to help you determine which revitalize wildlife habitat. For instance, type of gift best suits your circumstances they are reclaiming old industrial sites, and what groups are most closely cleaning up streams and removing and aligned with your concerns. controlling introduced species such as Through your support of conserva- broom. tion organizations in British Columbia you can: Offer educational activities to 3 learn about our natural world Help landowners steward their Through understanding comes action 1 properties for nature for nature. Most green legacy organiza- Thousands of people are now involved tions publish newsletters, offer nature with partnerships and programs celebration events, sponsor outings and JARED HOBBS that monitor and steward streams, provide expertise to decision makers. DID YOU KNOW lakeshores and marine shorelines. Other These are just some of the ways that > 30% of the world’s bald eagles and initiatives help individual landowners groups share their knowledge with 25% of all grizzly bears live in British learn about managing their properties their communities. Columbia? for nature. > The large flocks of Barrow’s gold- eneyes that winter along British Columbia’s coast likely represent 90% of the world’s population of this beautiful duck? > Most trumpeter swans nest in Alaska, but more than half of the world’s population depends on winter habitat along British Columbian estuaries?

Jonathan and Michelle Grant are Nature- scape participants. Their property is home territory for nesting wood ducks, tree frogs, snakes and songbirds. A great blue heron visits regularly for dinner. The Grants are part of a growing movement of people who are making a commitment to being good stewards of their properties. JONATHAN GRANT

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 9 Conservation groups and land trusts are helping landowners complete this process and in many cases, they hold the covenant in perpetuity.

7 Undertake research projects Many hundreds of volunteers annually contribute to bird studies and water monitoring projects. Others help with endangered species recovery programs. Research projects by conservation groups create credible information and mapping resources for land use planning processes and sustainable resource management policies.

Promote public awareness of Learning about the natural world creates Open children’s and teachers’ 8 ecological concerns wonder and excitement in children. Whether 4 eyes to the wonder of the natu- Through public awareness programs and it is planting flowers or dip netting for ral world through school programs through representation in consultation strange insects in a pond, children who par- To excite children (and their teachers) processes, groups actively encourage eco- ticipate in Evergreen's Learning Grounds, about the phenomenal world we live in, or other programs such as the Young logically sound land and water use deci- conservation groups provide supple- Naturalists or the Greenwing Program, sions and management regimens. mentary curriculum materials and are learning about the wonders of nature. guest lecturers in classrooms. EVERGREEN ARCHIVES Seek the permanent dedication 9 and management of critical Raise funds to permanently habitat on Crown land 5 acquire and manage private land, Conservation groups across British when purchasing land is the best Columbia are actively encouraging all alternative to protect threatened levels of government to secure Crown wildlife and plant communities lands with high biodiversity values as Many conservation groups and land protected areas, parks, and ecological trusts are purchasing and/or receiving reserves. gifts of land to steward in perpetuity.

“All British Columbians should be Rising land values in valley bottoms aware of their personal capacity to and coastal lowlands where most peo- 10 Help groups help each other make a significant gift through their ple live, and ongoing maintenance Some groups offer services such as estate. A charitable gift is a way to costs, now necessitate more vigorous training, legal expertise and networking express compassion and provide sup- fundraising campaigns. assistance to other organizations. port for a cause beyond one’s lifetime. It is an enduring expression of leader- Work with landowners to use ship to create a better community.” 6 covenants to protect ecologically —Canadian Association of Gift sensitive areas Planners “Leave a Legacy” campaign Landowners who wish to ensure that

For information about Leave a Legacy future owners will also respect the in B.C. www.leavealegacy.ca ecological features of their land can place covenants on special areas.

10 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. TYPES OF GIFTS: Giving to Nature

—MURRAY LANDA, LAWYER Murray Landa, B.A., LL.B., is a charitable gift planning consultant in Richmond, B.C. He has a number of years of legal and business experience and has specialized in charitable gift planning since 1993. He has provided guidance to a variety of not-for-profit organizations, including assistance with gift planning marketing, donor relations, management, facilitation and training. Murray is a past board member of the Canadian Association of Gift Planners, Greater Vancouver Round Table, and has written numerous articles about gift planning. TYPES OF GIFTS:

People want to believe we are here for a accountants, financial planners, trust purpose – that our being here will make officers and other professionals are often a difference now or in the future. Many charitable gift planners as well, playing a are concerned about environmental significant role in helping clients design degradation. The preservation of charitable gifts as part of their overall nature, and good stewardship of the estate and financial planning. earth, has never been more important. Planned gifts are usually gifts of Public funding for nature cannot assets. They are sometimes called the keep pace with the needs. Increasingly, “ultimate gift” as they may represent concerned philanthropists must take the work of a lifetime. action to save our environmental her- There are many ways to give. Some itage for present and future generations. gifts are immediate (current gifts), One way to take action is through a while others take effect in the future planned gift for the environment. In this (deferred gifts). The federal govern- Green Legacies would like to thank way, individuals and corporations may ment has recognized the increasingly Frank Minton and Lorna Somers for leave a lasting green legacy that will pre- significant role that individual and cor- pre-approving the use of their book serve British Columbia’s unique natural porate donors can play. Over the past Planned Giving for Canadians as the treasures for generations to come. several years, with encouragement from basis for the planned giving section. Planned giving (or gift planning) is the not-for-profit sector, Parliament has Readers are encouraged to refer to the process of designing charitable gifts significantly enhanced tax incentives for Frank and Lorna’s book for more so that the donor realizes philanthropic planned gifts. This has resulted in an detailed information on these planned objectives while maximizing tax and increasing array of creative giving giving mechanisms. other benefits. Generally, any gift of sig- arrangements that can be matched to To obtain a copy of Planned Giving nificant size made with forethought the donor’s personal vision for a better for Canadians, contact: about the benefit to the charity, and the world, as well as personal circumstances Somersmith financial implications to the donor and and motivations. One does not have to Tel: (905) 689-2538 the donor’s family, is a planned gift. be wealthy to be an effective donor. The www.plangiv.com Professional advisors such as lawyers, tools are available for all to use.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 13 WHAT MOTIVATES DONORS

Kay Sprinkel Grace and Alan Wendroff, authors of High Impact Philanthropy (Wiley, 2001) provide insights into the prime value-based motivations of donor-investors. Donors “invest in organizations because they want: 1. To engage in issues that matter deeply to them and to their communities, 2. To seed, encourage, or complete change, 3. To leapfrog tiresome processes or bureaucracies (usually governmental) and get faster results, 4. To give back to the community when their own assets grow, 5. To ensure that others have what they have come to value and per- haps did not have earlier in life, 6. To better their communities through development or enhancement of resources, 7. To guarantee the continuation of ideas and institutions they value, 8. To attain lifelong (and beyond) recognition through the establishment of endowments or the funding of capital projects, 9. To affiliate with others having like values and interests, and 10. To be perceived as individuals and organizations who are making a difference, and enjoy the resulting higher esteem.”

Atnarko River in Tweedsmuir Park.

GARY FIEGEHAN

14 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. WHAT IS A CHARITABLE GIFT?

A gift, for the purposes of the Income Tax Act, is a voluntary transfer of property by a donor to a registered charity without consideration. The transfer must be voluntary. Any legal obligation on the payor would cause the transfer to lose its status as a gift. The transfer must be made without expectation of return. There must be no expectation by the donor of right, material benefit or advantage. No benefit of any kind to the donor or anyone designated by the donor may result from the transfer. In other words, there must not be a “bargain” involved. For example, a gift of real estate, if subject to the assump- tion by the charity of a mortgage on the The maximum amount of charita- Ninstints, Haida Gwaii (Queen Charlotte property, does not qualify as a gift. ble contributions made prior to the year Islands). CAROL MACMILLAN See Canada Customs and Revenue of death that can be claimed for credit Agency (CCRA) Interpretation Bulletin in any one year is 75% of net income. IT-110R2 Deductible Gifts and Official The contribution limit for in-kind gifts Donation Receipts. such as real estate, securities and tangible property that have appreciated in value is 75% of the donor’s net income General Description of Tax plus 25% of the taxable portion of any Aspects of Canada’s capital gain resulting from the gift. Donation System Regarding Contributions in excess of the annual Charitable Gifts contribution limit may be carried for- Individuals may claim a tax credit for ward for up to five years. The donor may charitable donations including dona- choose whether to claim the excess in a tions to registered charities and the particular year, and how much to claim, Crown. Corporations receive a deduc- subject to the annual limit. tion rather than a credit, but otherwise The contribution limit for gifts made the tax rules applicable to corporate in the year of death (which includes tes- and individual donors are the same. tamentary gifts) is 100% of net income. The federal tax credit is currently 17% Any excess can be carried back one year, of the first $200 of charitable gifts and subject to the contribution limit. 29% of gifts in excess of $200, subject to See Income Tax Act,sections 110.1, certain limitations. 118.1.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 15 Heading out over Mackenzie Pass in Tweedsmuir Park. GARY FIEGEHEN

officials deal with each other at arm’s the above requirements plus 100% of What is a Public Charity? length and not more than 50% of the gifts received from other registered What is a Private capital contributed or otherwise paid in charities during the preceding year and Foundation? to the foundation has been contributed 4.5% of the value of the foundation’s A “public charity” is a charity other or paid in by one person or members of investment assets. than a private foundation. a group of persons who do not deal A charity will not be subject to the Typically, a private foundation is a with each other at arm’s length. 80% disbursement requirement men- foundation which receives most of its See Income Tax Act section 149.1(1). tioned above if: funds from a single source, whose See also section 248(1) regarding defini- > it receives a bequest, or directors do not deal at arm’s length tion of “registered charity.” > the donor, in a letter or in a written with each other, and which makes agreement, directs that the donated grants to registered charities. property, or property substituted for Disbursement Requirements Under the Income Tax Act,a “regis- it, be held for a period of at least 10 and Green Legacies tered charity” means a charitable years (in other words, held in trust). organization, private foundation or It is important to understand the chari- Some charities will have no diffi- public foundation. A “charitable organ- table disbursement requirements con- culty meeting the 80% disbursement ization” refers to an organization where, tained in section 149.1 of the Income Tax requirement because they regularly among other things, more than 50% of Act.All charities (including public and spend a high percentage of total rev- the directors, trustees, officers or like private foundations) must disburse for enue for their charitable purposes. officials deal with each other at arm’s charitable purposes 80% of receipted Often, the amount expended on chari- length and where not more than 50% donations received in the preceding year, table activities exceeds the disburse- of the capital has been contributed by excluding gifts received from an estate, ment quota. In that case, the excess may one person or members of a group of gifts subject to the donor’s direction that be carried back one year to satisfy any persons who do not deal with each they be held in trust for at least 10 years deficiency in that year’s disbursements, other at arm’s length. A “charitable and donated property accumulated or carried forward five years to count foundation” is a corporation or trust upon written approval of the Federal toward the disbursement quota in those constituted and operated exclusively Minister of National Revenue. years. (See Income Tax Act,section. for charitable purposes and that is not a Public foundations are subject to 149.1 (20)(21). “charitable organization”. A “private the above requirements plus 80% of Other charities may have trouble foundation” means a charitable foun- gifts received from other registered meeting the disbursement require- dation that is not a “public foundation”. charities during the preceding year and ments and may have to spend more A “public foundation” is a charitable 4.5% of the value of the foundation’s than 80% of other gift revenues to foundation where more than 50% of investment assets. compensate (unless an exception to the the directors, trustees, officers or like Private foundations are subject to 80% rule applies as indicated above).

16 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. How > The tax credit available to individu- CURRENT GIFTS The gift is complete when the cheque als arising from the donation will is delivered or mailed to the charity. more than cancel out the tax on the Outright Gifts of Cash Gifts may also be made by money order gain, resulting in tax savings for the or credit card. donor. (Corporate donors will ben- A donor may give cash to a charity. This efit from a tax deduction.) is the simplest and most common form > The donor’s annual charitable con- of gift. Outright Gifts of Publicly Traded (Listed) Securities tribution limit is increased by 25% of any taxable capital gain arising as Benefits to the donor (Including Mutual Funds) a result of the gift. > The donor receives a donation receipt to Public Charities for the full amount given. Individual Publicly traded securities include Benefits to the charity donors may then claim the charita- stocks, bonds and mutual funds con- > The charity may sell the donated ble donation tax credit. Corporate taining stocks listed on approved stock securities, convert them to cash and donors may claim a tax deduction. exchanges. They make excellent chari- put the funds to work immediately, > The donor receives the satisfaction table gifts. They are liquid and are usu- or retain them as an investment. of seeing the gift put to work imme- ally easy to value. > The charity, being tax-exempt, is diately. not taxed on the capital gain when it Benefits to the Donor sells the securities. Benefits to the Charity > The donor receives the satisfaction > If the charity holds the securities > This is an assured and readily nego- of seeing the gift at work now. rather than selling immediately, the tiable gift when received. > The donor receives an immediate charity will benefit from any further > The charity can put the gift to work donation receipt for the full fair price appreciation. immediately. market value of the donated securities, yet need only report 25% of the Who Who capital gain on the disposition of Donors of all ages who hold securities Everyone (any age) who can afford to appreciated securities transferred and can afford to donate some to char- give up some principal and the interest directly to the charity. ity. Rather than make a bequest, some it earns.

Flo Perdue has a special relationship to the Delkatla Bird Sanctuary in the Queen Charlotte Islands. In the 1970s, as secretary to the Commanding Officer of the Canadian Forces Station in Masset, she did a great deal of typing in connection with the transfer of a parcel of DND land to the Village of Masset for sanctuary and recreational purposes. The area is an important haven for Canada geese, Sandhill cranes, swans and a myriad of other resident and migratory birds. Later, to raise funds, the Sanctuary was divided up on a map that was hung outside the local Post Office. Donors could pledge contributions for specific blocks on the map and Flo “bought’ ten of them. The fundraising was successful! Now, when she walks through the Sanctuary, she has the deep satisfaction of knowing that she has helped create a legacy for future generations.

“It means something to me to know that my donations have gone toward protecting land in my community. My husband Don and I have been in Masset for 30 years and we have always tried to be part of this community. It has been good to us and we love

it here”. —Flo Perdue DON PERDUE

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 17 elderly donors may wish to simplify policies regarding valuation. It’s wise to Income Tax Act must have been met. their estate, divest some holdings, check with the charity before the trans- The special stock option treatment reduce taxes now or help a good cause fer is made. will only be available for the first now. In other words, they can make $100,000 worth of shares acquired their gift earlier, reduce the size of Watch through an option in any given year. their estate and thereby reduce future To take advantage of the 25% tax rate, Any shares acquired above that limit probate costs. Employees of publicly the donor must transfer the securities will be a taxable benefit to the employee, traded companies may wish to donate directly to the charity. If the donor sells, upon exercise of the option, equal to the shares through the exercise of and then donates the sale proceeds, the difference between the option exercise employee stock options if the company donor will be taxed on 50% of any gain. price and the share value. and the stock market are doing well. The 25% rate only applies to gifts of publicly traded securities to public Creation of Private How charities. Foundations: Advantages The donor instructs his or her broker to and Limitations transfer (not sell) the securities directly Donations through employee stock from the donor’s account to the char- options A donor may create a private foundation ity’s investment account. The transfer is Recent budgetary changes have made it and support various charities through carried out electronically. Alternatively, possible for employees of publicly grants from the foundation. Individuals the donor may donate by endorsing traded companies holding stock with significant wealth are the most the security certificates and delivering options in their companies to exercise likely to create private foundations. them to the charity, or by signing a the option and then donate the shares Most private foundations do not stock power-of-attorney form and then to charity. In order to be a qualifying conduct charitable work themselves; separately delivering the signed form donation, the option must have been instead they make grants to charities and the securities to the charity. granted after February 27, 2000; the that do the work. For receipting purposes, most char- shares must be donated within 30 days See page 16 regarding the definition ities use the market closing price on of the exercise of the option; the shares of “private foundation” under the the day the securities are transferred to must be in a public company, and cer- Income Tax Act. the charity. Each charity has its own tain other conditions set out in the The motives for creating a private

Colin Rankin and Sue Pratt, together with their son, Mack, live in a community that includes farms and forests, oceans and artists, clams and kids. Many of the changes they have witnessed over the past decade have eroded the environmental and social fabric of this diverse community. Colin and Sue were feeling limited in the extent to which they could influence the nature of land development and the values of their community until they learned that they could donate company shares in return for tax benefits. Their donation of corporate shares to The Land Conservancy of British Columbia, a land trust organization with values that they share, will translate into a safer community and healthier environment for Mack to grow up in.

“We have been able to leverage our money and our ideas beyond anything that we could have accomplished on our own. The charitable donation opportunity that accompanies donations of shares enables us to direct money that we might otherwise have been paying to income or capital gains taxes in a way that reflects our values and priorities.” —Sue Pratt and Colin Rankin STELLA WEINERT

18 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. foundation could be any or all of the following: > The donor’s assets can be kept intact. > The donor retains control of the investment of donated assets. This is especially important if shares in privately owned corporations are contributed. > The donor’s name, or the family name, can be perpetuated through the foundation. > Solicitations for support may be directed to the foundation rather than the donor personally. > The foundation may favour certain types of charities or causes the donor cares most about. > The donor may be reluctant to give a large capital asset to a charity that he or she does not control, Benefits to the donor This Burrowing Sea Anemone lives in the but is comfortable distributing > The donor receives an immediate subtidal zone, in areas where there is sand or income (rather than capital) to the donation receipt for the fair market shell-sand. DAVID DENNING charity. value of the donated securities, cal- > The donor may wish to involve chil- culated the same way as for gifts of dren and other family members in publicly traded (listed) securities to charitable causes. By helping run public charities. the foundation, the children may > When securities are transferred to a develop civic responsibility and private foundation the donor is managerial skills. taxed on 50% of the capital gain. Alternatively, a donor may create The reduction of the taxable gain an advised fund or funds within a from 50% to 25% for gifts of pub- community foundation. A donor licly traded securities applies only to advised fund enables the donor to be gifts to public charities; however, the involved in selecting charities to tax credit will exceed the tax on the receive grants. gain, resulting in net tax savings.

Benefits to the charity Outright Gifts of Publicly > The foundation may retain or sell Traded (Listed) Securities to Private Foundations the donated securities. If it sells them, the foundation pays no tax Some donors may wish to donate pub- on the gain. licly traded securities directly to their > Charities can seek grants from pri- private foundation for charitable pur- vate foundations that may be inter- poses. The foundation then makes ested in the type of work being grants to various charities. carried out by the charity.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 19 Outright Gifts of Shares of a abuses, Parliament enacted changes to will exceed the tax on the gain, Privately Owned Corporation the Income Tax Act that imposed certain resulting in net tax savings for the requirements and restrictions on these donor. Family businesses constitute a high per- transactions. See the “Watch” section centage of Canadian business and below. Benefits to the charity account for the majority of new jobs. > The donated shares may pay divi- The entrepreneurs who started these Benefits to the donor dends. businesses are often community- > Capital gains up to $500,000 are > The charity may be able to sell the minded. Shares in the family business exempt from tax when qualified shares in the near term, or may hold may constitute most of an entrepre- small business corporation shares some or all of them for an indefinite neur’s wealth, however, and cash in the are donated. period. company may be needed for operating > Gift of shares to public charity. The capital. Thus, a gift of common or pre- donor receives an immediate dona- Who ferred shares of a private operating tion receipt for the fair market value This type of gift appeals to philan- company or holding company (or of a of the shares. thropic entrepreneurs. debt instrument) has made it possible > Gift of shares to private foundation. for donors to make significant gifts The donor receives a donation Watch while retaining needed working capital receipt for the lesser of the selling In the past, some entrepreneurs have in the business. price (when sold by the foundation) made gifts of cash followed by a loan Some giving options available to and the transfer value (appraised fair back. In this arrangement, the donor such donors, who often establish a fam- market value when the donor trans- gives cash to a charity (usually a private ily foundation, have included gifts of fers the shares to the foundation). foundation) and the foundation then shares in a private company, gifts fol- The receipt is issued when the shares loans the money back to the donor’s lowed by a loan back, and gifts of are sold by the private foundation. corporation. The loan is backed by cor- debentures or other debt. > 50% of the gain is taxable to the porate assets and pays interest. Benefits Due to concerns about possible donor, but the charitable tax credit to the donor and his or her company

20 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. LEFT Lesser yellowlegs. GARY FIEGEHEN

FAR LEFT Stein Valley. GARY FIEGEHEN

include tax credits in the range of one- about possible abuses regarding gifts of > amounts deposited with financial half of the donation, continued use of private-company shares, gifts of debt, institutions. the cash as working capital, and a and loanbacks. Parliament enacted Under section 118.1 (19), a gift is an deduction on the corporation’s tax changes to the Income Tax Act applica- “excepted” gift if: return for the interest it pays. Benefits ble after July 1997 to deal with these > the security is a share, to the foundation include interest pay- concerns. The following is a basic > the donee is not a private founda- ments received, and eventual repay- overview of the requirements imposed tion, ment of the loan. on these transactions. > the donor deals at arm’s length with Sometimes privately owned compa- If an individual gives a “non-qualify- the donee, and nies owe their principal shareholder a ing security” that is not an “excepted > where the donee is a charitable significant amount of money. In this gift” to a charity, a credit for the dona- organization or a public founda- arrangement, the debt is converted to a tion will be denied at the time the gift is tion, the donor deals at arm’s length debenture paying a market rate of inter- made. The donor will receive a donation with each director, trustee, officer est and the shareholder (debenture receipt only if the charity later disposes and like official of the donee. owner) contributes the debenture to the of the “non-qualifying” security within In other words, a private foundation charity. (A debenture is an unsecured 60 months from the date of the gift. may not issue a donation receipt at the debt obligation.) The charity then Under section 118.1 (18) of the Act, time of a gift of private company receives regular interest payments from a “non-qualifying security” includes shares; a “public” charity or public the company, and will receive the prin- shares, obligations, or securities of a foundation may do so at the time of the cipal amount in full when the company corporation or person with whom the gift if the donor of the private shares redeems the debenture. The value of the donor does not deal “at arm’s length.” deals at arm’s length with the charity debenture is determined by appraisal. The following are excluded from the and its officials. The charity issues a donation receipt for definition of “non-qualifying” security: Regarding loanbacks, section 118.1 the debenture’s appraised value. > shares, obligations and other securi- (16) provides that the fair market value As mentioned above, CCRA and the ties listed on prescribed stock of a gift will be reduced where the Ministry of Finance expressed concern exchanges, and donor gives a “non-qualifying” security

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 21 or excepted gift, and, within 60 months of the property used, as the case may be. after the gift is made: Here is a summary and other infor- > the donee holds a non-qualifying mation regarding the practical effect. security of the individual that was > Gift of private shares to public char- acquired by the donee within the ity. The charity may issue a dona- 60-month period before the gift was tion receipt for the appraised fair made, or market value of the shares, provided > where the individual and the donee the donor deals at arm’s length with don’t deal at arm’s length with each the charity and each of its officials. other, the individual or any person The donor recognizes the capital with whom the individual doesn’t gain in the shares at the time of the deal at arm’s length uses the donee’s gift and is taxed on 50% of the gain. property under an agreement made > Gift of private shares to private foun- Wine and wildlife can sometimes mix. or modified within the 60-month dation. The foundation may issue a Several conservation partners assisted the period before the gift was made, donation receipt only when the owners of Blue Mountain Vineyard in and the property was not used in foundation sells them (not when the Okanagan Falls to install wildlife access gates. DICK CANNINGS the carrying on of the donee’s char- donor transfers them to the founda- itable activities. tion). The foundation may issue a Under section 118. 1 (16) and (17), donation receipt only if it sells the the amount of the fair market value shares within 60 months after claimed for the gift must be reduced by receiving them. The amount of the the fair market value of amounts the receipt is for the lesser of the donee gave to acquire the non-qualify- amount realized by the foundation Birdwatching on the Mackenzie Trail. ing security or by the fair market value and the fair market value of the GARY FEIGEHEN shares at the time the donor transferred them to the foundation. The donor will recognize a capital gain at the time he or she transfers the shares to the foundation, but the gain will be held in reserve until the shares are sold by the foundation. At that time, the amount of the gain will be adjusted based on the actual selling price. In other words, the donor won’t be taxed on the gain until the foundation sells the shares, and the tax credit should exceed the tax on the gain. If a donation receipt is never issued because the 60- month period expires without the shares having been sold, the donor will not be taxed on the gain. > Gift of debt instrument. When a gift results in the charity holding a debt instrument in a company with which the donor doesn’t deal at arm’s length, the fair market value

22 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. > of the gift is deemed to be the value Outright Gifts of Tangible The donor receives an immediate of the contribution minus the Personal Property (Other donation receipt for the fair market value of the debt instrument. So if than Certified Cultural value of the gift, as determined by a $1,000,000 were contributed and Property) qualified appraisal. then the entire amount were loaned > 50% of any capital gain is taxable but back to the donor or the donor’s Tangible property includes art works, the charitable donation tax credit will company, no donation receipt books, household furnishings, auto- exceed the tax on the gain, resulting would be allowed. mobiles, equipment and collections. in net tax savings. Some examples further illustrate the Investment assets such as real estate, applicable principles. securities and the like are not consid- Benefts to the charity An individual gives $250,000 to a ered tangible personal property. > The gift can be retained or sold and charity. One year later, the charity loans the proceeds used for current needs. $250,000 to the donor’s private com- Benefits to the donor (If the article is certified cultural prop- > pany (the private company and the The donor receives the satisfaction erty, disposition restrictions apply.) donor aren’t dealing with each other at of seeing the gift at work now or in > The charity is not taxed on any cap- arm’s length). As the loan occurred the near term. ital gain when it sells the object. within five years of the gift, the charity must reduce the original $250,000 donation receipt by $250,000. Similarly, if the charity had loaned $250,000 to a private company and later (within five years) an individual not dealing at arm’s length with the company gives $250,000 to the charity, the charity must reduce the donation receipt by $250,000. Valuations can be tricky. There are many factors that can affect valuation, including company liquidity, dividend rights, and retractability of shares. It is wise to rely upon qualified professionals for valuation purposes before issu- JIM SPENCER ing donation receipts. This helps establish proper value and will be of As a child, exploring British Columbia’s coastline with his family set the assistance if CCRA wishes to review the stage for Rob Denny’s lifelong love of boats and the ocean. While his career centered transaction. on making fine furniture, Rob spent spare moments crafting beautiful boats for his Gifts of private company shares and own use. About 1987, he built a 12-foot rowboat called a Yankee Tender. In 2000, debt must be handled with care. Donors the boat had been little used and was still in like-new condition. and charities must have proper legal In 2000, Salt Spring Islanders were trying valiantly to raise sufficient funds to and tax advice before proceeding with purchase a large tract of ecologically significant land from a logging company. When or accepting these gifts. Before advising the Salt Spring Conservancy asked people for auction items at a fundraising dance, clients, advisors must ensure that they Rob generously donated his rowboat. It was the centre of attention that night and its are up-to-date regarding possible leg- lucky owner now enjoys rowing along the island’s shoreline. islative changes, new developments or “I felt happy that the boat would be going to someone else who cared about our island other restrictions, and Court and CCRA and who might have pleasure in rowing it. I, myself, was a strong believer in the cause interpretations regarding these matters. for which the funds were being raised.” —Rob Denny

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 23 Who consideration. There must be no expec- Outright Gifts by Owners, generally over age 50, of objects tation of right, material benefit or Corporations that they no longer intend to use. advantage. The value of merchandise or supplies donated as a promotion or Corporations receive deductions for How for advertising purposes does not qual- charitable gifts rather than tax credits. Tangible personal property may be ify as a gift. These items should be Otherwise, the same tax rules regard- conveyed to the charity through signa- deducted as a business expense by the ing donations apply to both corpora- ture of a legal document and delivery owner. Property of little value to the tions and individuals. of the object. In many cases, opinions donor (used clothes, for example) does Charitable gifts may be made by will be needed regarding the object’s not qualify as a gift. Contributions of either an operating or a holding com- origins, history and chain of title/own- services, time, or skill do not qualify as pany, and may include cash, publicly ership. The charity will require an a gift. A gift must involve the transfer of traded (listed) securities or inventory. appraisal as well. property. See CCRA Interpretation Bulletin Benefits to the donor company Watch IT-297R2 Gifts in Kind to Charity and Gifts of cash, publicly traded (listed) To be a gift, there must be a volun- Others;IT-110R2 Deductible Gifts and securities. > tary transfer of property without Official Donation Receipts. If a company donates cash, it receives an immediate donation receipt and a deduction for the receipted amount. > If a company transfers publicly traded (listed) securities, it receives an immediate donation receipt for the full fair market value of the donated securities. > If a company transfers publicly traded (listed) securities to a public charity, the company is taxed on 25% of the gain. If a company donates listed securities to a private foundation, the company is taxed on 50% of the gain. > The tax-free portion of any capital gain is credited to the donor company’s capital dividend account. Barry Bezaire, founder, designer and owner of Extreme Interface kayaks on Vancouver Island, knows that his business depends on a healthy marine envi- Gifts from Inventory. ronment. For the past several years, he has donated a new kayak to be used in the > A charity may issue a receipt for a Georgia Strait Alliance’s annual raffle. This charitable gift, worth approximately gift out of inventory that may be $2,800 per year, has resulted in over three times that amount being raised annually deducted by the donor company to support the protection of our shores and local waters. And, he gets a charitable against up to 75% of its net annual tax receipt for his donation! income; however, the company must bring into income an “Businesses frequently focus only on the bottom line of profit or loss. In the bigger amount equal to the fair market picture, there are much more important ‘bottom lines’ that, in reality, sustain us. value of the donated item. As a Without our air and water, our dollars won’t count for much. I feel very privileged to result, there will be no net tax sav- be able to help.” —Barry Bezaire ings but the company may derive

24 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. When the Greening Schoolyards project, sponsored by Wild Bird Trust, needed funding to create natural play spaces for children, they approached B.C. Hydro for a grant. Through its Outreach Department, B.C. Hydro regularly makes contributions to arts, education, environmental and aboriginal initiatives as part of its commitment to social responsiblity. The Greening Schoolgrounds project works closely with school district grounds maintenance staff and the school community to transform school grounds into more welcoming places for children and families. B.C. Hydro's $40,000 grant helped to provide natural creative play spaces, pleasant social settings, educational gar- dens and shade protection for children.

“Children need a schoolground area that feels safe, but that also inspires a sense of environmental responsibility. Supporting this program through our donation gave us an opportunity to offer added value and accessibility in a way that reflects our values and priorities.” —Elisha Odowichuk, B.C. Hydro WILDBIRD TRUST ARCHIVES

public relations and advertising capital outlays yet there will be a large benefits from having the product future gift. used by the charity. > As the charity is the owner and ben- See CCRA Interpretation Bulletin eficiary of the policy, the insurance IT-297R2 Gifts in Kind to Charity proceeds at death will be paid and Others. CCRA website: www.ccra- directly to the charity. They are not adrc.gc.ca. included in the donor’s estate and are not subject to estate probate fees. Gifts of Life Insurance Benefits to the charity (Ownership Transferred to > After ownership is transferred, the Charity) charity has immediate access to the Pelagic cormorant. DAVID DENNING When full ownership of the life insur- policy’s cash value. ance policy is irrevocably transferred to > The charity has received an irrevo- the charity and the charity is also made cable gift. the designated beneficiary of the policy, > If the policy is retained, the charity the donor receives an immediate dona- will receive the death proceeds in tion receipt for the cash value of the the future. donated policy. The donor will also receive annual donation receipts for any Who premiums that he or she pays after the Insurance gifts generally appeal to peo- transfer to keep the policy in force. ple aged 30 to 60 who have an older policy that is no longer needed, or who Benefits to the donor want to make a large gift but have lim- > The donor making premium pay- ited resources. ments need only make small current outlays that will be leveraged into a How much larger future gift. The donor’s insurer provides papers for > If the transferred policy has been fully the donor to sign, transferring owner- paid, the donor makes no further ship of the policy to the charity and

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 25 also making the charity the registered payments, even though they receive exempt from the 4.5% rule. In order to beneficiary of the policy. annual tax receipts for the premiums. qualify for the exemption from the Fully-paid policies or policies where basic 80% requirement, and to ensure Watch premium payments are no longer that future premiums paid by the In order to qualify for a donation required after a clearly defined and rela- donor are included in the exemption, receipt, the donor must transfer owner- tively short period of time (for example, the donor, at the time the policy is ship irrevocably to the charity. The five years) are advantageous in this donated, should sign a document donor cannot get the policy back if he regard. For some donors, a one-time requiring the charity to keep the policy, or she suffers a financial reversal in the lump sum payment may be possible. or property substituted therefor, for at future. If the donor stops paying premiums least 10 years after the last premium is Check with the charity beforehand before the policy is fully paid, the char- paid by the donor. regarding its gift acceptance policies ity has three options: See Income Tax Act,section 149.1; regarding insurance. Does the charity > continue paying the premiums with CCRA Interpretation Bulletin IT-244R3 accept gifts of insurance and, if so, what its own funds, Gifts by Individuals of Life Insurance type(s)? For example, many charities > surrender the policy for its cash Policies as Charitable Donations. may prefer gifts of whole life policies value, or rather than term insurance. > if there is sufficient cash value, con- Interest-free Loans There may be taxation issues when a vert the existing policy to a paid-up policy is donated. For example, to the policy for less than the face amount. This is an arrangement where a donor extent that the value of the policy when loans money to a charity, interest-free. donated exceeds its adjusted cost base, The 10-year rule The loan may be repayable after a period there will be an income inclusion. In For basic information about the 10-year of years, or it may be a demand loan other words, any “gain” in the policy rule, see page 16. repayable whenever the donor requests. will be taxed as fully taxable income, not Regarding insurance, if a donor as a capital gain. Donors should obtain directs that the gift be held for at least Benefits to the donor financial planning/tax advice before ten years, the value of a life insurance > A donor concerned about a possible finalizing such gifts. policy, and the proceeds from it, are personal need for capital in the After a period of time, some donors exempt from the basic 80% disburse- future could initially make a loan. may tire of making yearly premium ment requirement. They are not Later, if the capital is not needed, the

As a father, Joe Lotzkar took seriously his responsibility to provide for his young family in the event of his untimely passing. His life insurance policies provided a sense of security, particularly when their value was compounded by rein- vesting the dividends. Later, when their children left the nest, Joe and Ruth wondered what they could do with the small policies. They discovered that the law allows the beneficiary to be changed from named members of his family to a named non-profit society and that it was a simple matter to transfer ownership of the policies to two of their favoured organizations. Joe pays the annual premiums and receives charitable tax receipts for the premiums issued by the two foundations they have chosen to support.

“Our choice to be the new beneficiaries of these policies are the Federation of British Columbia Naturalists Foundation and the Sierra Club Foundation. These groups will receive sizeable settlements in the future that will be used to support the type of projects that we are dedicated to in our lifetimes. Truly a win-win situation all round!” —Joe Lotzkar

26 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. donor could forgive the loan or a satisfaction of seeing funds being One of B.C.'s incredible interior landscapes. portion of it and receive a donation put to work while the donor is alive. GARY FIEGEHEN receipt for the amount forgiven. The donor pays no income tax on > The donor can count on the funds earnings that accrue to the charity. being repaid (unless he or she for- In other words, the donor has given gives the loan or a portion) so the income to the charity without being loan will not affect the donor’s plan taxed on it. for estate distribution. > The donor’s income will be reduced Benefits to the charity since the income from the donor’s > The charity receives needed funds loan is being received by the char- immediately without incurring the ity, not the donor. As a result, the cost of borrowing. donor’s income tax and possible > The charity could invest the bor- federal clawbacks will be lower than rowed funds and use the interest if the donor had not made the loan. earnings for current needs or to > The making of the loan is not a tax- build endowments. The charity is receiptable contribution. It is not tax-exempt and pays no income tax subject to the normal contribution on the income. limits that apply to a tax-receipted > The loan might provide needed gifts, nor are the earnings generated working capital, or cash to pur- by the loaned funds. chase ecologically important land > If the charity invests the loaned until the charity can arrange for funds and uses the earnings for cur- long-term financing. In some rent needs, the donor receives the cases, the loan may eliminate or

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 27 reduce the need for financing and The charity must ensure it is in a the associated borrowing costs. financial position to repay the loan if or Loans designated to specific cam- when it becomes due. Donors consider- paigns or programs can be highly ing a loan should satisfy themselves that beneficial. the charity is financially and adminis- > The basic 80% disbursement rule tratively sound, as interest-free loans would apply only if the loan (or a are often not secured and are backed portion of it) is forgiven by the only by the charity itself. donor and then only to the extent that it is forgiven. The 80% dis- Commemorative Gifts bursement rule applies to receipted donations. People who wish to honour other people or commemorate life’s milestones Who often make donations to good causes in Persons of any age who have sufficient lieu of gifts or flowers. These milestones current income, but want to preserve include weddings, birthdays, anniver- their principal for their own future saries and the passing of a loved one or security and/or for their heirs. friend (in memoriam gift). Purple sea star. JENNIFER JORDAN These simple gifts, when added How together, can result in significant sup- A simple legal document specifying port. Sometimes, a company or other the terms of the loan is drafted. The organization will match these gifts, cre- document is signed by the donor and ating an even larger green legacy. the charity’s authorized representative(s). The funds are forwarded to the Benefits to the donor charity for its use. > The donor receives an immediate donation receipt for the full amount Watch given. Individual donors may then Foundations may not incur debt except claim the charitable donation tax for current operating expenses and cer- credit. Corporate donors may claim tain other allowable purposes. (Income a tax deduction. Tax Act,section 149.1 (3)(4). > The donor and the celebrants or

Dianna Colnett and Ian Guthrie are keenly interested in British Columbia’s natural world and they enjoy camping and kayaking throughout the province. They are all too aware of the habitat degradation that threatens the survival of many species. After many years of living together, Dianna and Ian decided to celebrate their life together in a marriage ceremony. They had all the household items they wanted, so they asked friends and relatives to consider a donation to The Nature Trust of British Columbia in lieu of a wedding gift.

“Instead of receiving gifts that we would not be able to use, we had the tremendous satisfaction of knowing that The Nature Trust would use donations from our friends to protect critical habitat somewhere in British Columbia. And, our friends and relatives told us that it was an appropriate way to honour our marriage, given our love of nature.” —Dianna Colnett and Ian Guthrie

28 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. family receive the satisfaction of seeing the gift put to work immediately. > The donor knows that the celebrants or family will receive acknowledg- ment of the commemorative gift. > When commemorative wishes are included in a will, the donor has peace of mind for the future. The donor establishes a perpetual legacy bearing the donor’s name or the names of loved ones.

Benefits to the Charity > This is an assured and readily nego- tiable gift when received. > The charity can put the gift to work immediately. The people and wildlife of British Columbia lost a dear friend in 2000 when Maureen Wayne passed away after a long fight with cancer. Maureen’s family Who and her workplace, the Habitat Conservation Trust Fund, set up a memorial fund Everyone (any age) who wishes to make to commemorate her life and her passion for B.C.’s wildlife. this simple gift and can afford to give up Friends and family have contributed to the fund and the Pacific Estuary some principal and the interest it earns. Conservation Program has offered to match the donations. A special wildlife project will be undertaken in an estuary, a type of habitat very close to Maureen’s heart. How The gift is complete when the cheque is “Maureen loved her work and she was committed to helping people across the delivered or mailed to the charity. The province do projects for nature in their areas. Knowing that she has been honoured in charity will advise the celebrants or fam- this way has brought us great comfort during this very difficult time.” —Doreen ily of the donor’s gift, and will advise the Wayne, mother donor that the gift has been acknowl- edged to the celebrants or family. tax on “interest” that accrues over the years, nor when the strip bond is sold. Gifts of Strip Bonds

A strip bond is a corporate or govern- Benefits to the donor ment bond that pays no current interest > The donor receives a donation to the holder. It is sold at a discount receipt for the fair market value of for considerably less than its future the strip bond at the time it is trans- redemption value. For example, a bond ferred to the charity. purchased for $16,000 today may > The donor may be able to provide a mature at a value of $50,000 in 15 years. future gift many times larger than the Individuals tend to hold strip bonds current net cost. The donor’s modest in their RRSPs, as such holdings outside investment will mature into a large an RRSP are taxed yearly on interest gift to the charity in the future. As accrued during each year even though with a gift of life insurance, a strip the bond owner hasn’t received any bond gift provides impressive lever- actual interest payments. age (in other words, a modest outlay Charities are tax exempt, and pay no results in a large gift).

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 29 How These gifts are easy to create. The donor either donates cash to the charity and instructs the charity to buy a strip bond for the same amount, or the donor instructs a broker to buy a strip bond from funds in the donor’s account and register the bond in the charity’s name.

Watch To avoid accrued interest taxation, donors should not register the strip in their own name. With smaller bond purchases (for example $5,000), inquire to ensure brokerage fees don’t eat into the ultimate rate of return.

Gifts of Ecologically Sensitive Land

See page 51 for an closer look at this important legacy mechanism. Under Environment Canada’s Ecological Gifts Program, a donor may make a gift of ecologically sensitive land (or a legal interest in land) to the Federal or Provincial government, a Gulf Islands arbutus. JONATHAN GRANT Benefits to the charity Canadian municipality or registered > The charity can count on a definite charity approved by the Federal amount being available in the future Minister of the Environment to receive if it holds the bond to maturity. a gift that has as its primary purpose > The charity can sell the bond any the conservation and protection of time for its market value at the time. Canada’s environmental heritage. > The charity is not taxed on bond In order to qualify, the property interest either yearly as it accrues or must be certified as ecologically sensi- when it is redeemed. tive. Please see page 60 for information > Some charities have promoted strip about this process. Degraded and devel- bonds as a way to build future oped lands may also qualify if the dona- endowments. tion is accompanied by a commitment to a restoration plan. The value of the Who land must also be certified by the This method of giving appeals to mid- Minister. dle to upper-income individuals who may have already purchased strip Benefits to the donor bonds for their own portfolios and also > The satisfaction of preserving to individuals who are not insurable or Canadian ecological treasures for who do not like insurance products. present and future generations. A

30 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. charity that sells or changes the use is certified by the Minister, the donor of such donated land without prior has added peace of mind in the event permission of the Minister is sub- of an audit. ject to a severe tax penalty. The penalty provisions make it Benefits to the charity extremely unlikely that donated > The charity receives an outright, lands will ever be altered in an unac- irrevocable gift. Land is preserved ceptable fashion or sold by the char- now for future generations. This ity for quick financial gain. benefit is immeasurable. > Donations of such land (other than gifts to private foundations) qualify Who for the same tax treatment as gifts of A gift of ecologically sensitive land will publicly traded securities. Only 25% appeal to generous individuals who of any capital gain on the land will care about the environment and wish be exposed to tax. The charitable to reduce taxes now. Such gifts may also donation tax credit resulting from appeal to companies with significant the gift should more than offset the tax liabilities. These gifts may not be as tax on the gain, lowering the appealing to land developers because donor’s taxes on other sources of land held for development (i.e., busi- Chicken fungus (Polyporus sulphureus) near income. ness inventory) is not eligible for the Port Renfrew. MICHAEL DUNN > Individual donors may claim a tax tax treatment given to capital gains; any credit of up to 100% of net income; gain in land value would be taxed as amounts exceeding that limit may income. be carried forward for up to five years. Watch > Where the donor is a private com- See pages 51 to 70 of this Guide for pany, the donation will result in only more details about these gifts. 25% of the capital gain being added All potential donors should seek to the capital dividend account. independent legal and tax advice early in > As the appraised value of the property the process when considering such gifts.

Cathedral Provincial Park. JONATHAN GRANT

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 31 acceptance of such gifts. Gift recipients will likely wish to obtain approvals and documentation before accepting the gift. Land held for development by developers may be characterized as business inventory. In such a case, any increase in land value will be viewed by CCRA as business income, not capital gains, for tax purposes and would have to be fully included in income should the land be donated. In such circumstances, some would question whether there is any point applying for certification that the land is ecologically sensitive, as the beneficial capital gains tax treatment will not be available. The donor will receive a tax receipt for the gift even though the land has not been certified as ecologically sensitive. See page 63 regarding British Columbia Property Transfer Tax. Donors have the right to appeal to Environment Canada and, ultimately, the Tax Court of Canada to redetermine the value of a gift of ecologically sensitive land if they are unsatisfied with the value certified by Environment Canada. If the property was owned and acquired before December 31, 1971, only gains or losses arising after that date may be used to determine capital gains or losses on the disposition of the property. The charity would be wise to consider the effect of such a proposed gift Haida Gwaii (Queen Charlotte Islands). Recipients of such gifts must be on its disbursement quota if the gift is CAROL MACMILLAN the Federal or Provincial government, not a bequest or is not made subject to Canadian municipalities or registered a 10-year donor directive. charities approved by the Minister of As mentioned above, a charity that the Environment to receive this type of sells or changes the use of such land gift. without prior permission of the The charity must ensure it has the Minister is subject to a severe tax resources and the ability to own and penalty. manage the land. Potential donors For more information about the would be wise to check with the charity Ecological Gifts Program, go to www. beforehand regarding its policies about cws-scf.ec.gc.ca/ecogifts/eng/.

32 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Outright Gifts of Real Estate Who Gift Annuity on pages 36 to 38). (Not Certified as Ecologically Owners of a principal residence, recre- Individuals with no beneficiaries Sensitive Land) ational or investment property who do may find a bequest of real estate to not need the property or the proceeds charity (for example, a house, farm or A donor may give real estate to charity. from its sale. Some donors may wish to other special property) to be an attrac- simplify their estate or advance their tive option (see Charitable Bequest on Benefits to the donor bequest to the charity by donating real page 41). > The donor has the satisfaction of estate now. seeing the gift at work now or in the Donors with considerable real How near future. estate holdings but modest liquid asset The property is appraised and the value > The donor receives an immediate holdings will also find this form of giv- is determined. The gift is made by sign- donation receipt for the fair market ing attractive. The donor is able to fund ing and delivering legal documents value of the donated real estate, as a significant gift through real estate conveying the property to the charity determined by a qualified appraisal. rather than having to reduce current which are filed in the appropriate Land > 50% of any capital gain on the cash or liquid assets. Title office. The charity issues a dona- property is taxable, but the tax Another option is for the donor to tion receipt to the donor for the fair credit arising from the gift will give a residual interest in the property market value of the donated property. If exceed the tax on the capital gain, now while retaining a life interest. In this appreciated property is donated, the resulting in tax savings for the way, the donor retains possession (see amount of the capital gains must also donor. Gift of Residual Interest on page 40). be calculated. > There is no taxable capital gain if Donors wishing to reduce real the donor donates his or her princi- estate holdings while increasing their Watch pal residence. (Capital gains up to income may wish to consider using the Many charities prefer not to hold on to $500,000 are exempt from tax when property to fund a charitable remain- real estate, as they lack the resources to qualified farm property is donated.) der trust or charitable gift annuity (see manage the property or to arrange for > The donor is relieved of obligations Charitable Remainder Trust, Charitable the management of it. commonly associated with real estate. After making the gift, the donor no longer has to pay property taxes, maintenance or property management fees, insurance or other ongoing costs.

Benefits to the charity > The gift of the property is immediate. > In some cases, the charity may wish to retain and use the property. It may be capable of managing it or arranging for management of it. > In other instances, the charity may sell the property and use the proceeds for purposes designated by the donor. The proceeds are available as soon as the property is sold. > The charity is not taxed on any cap-

ital gain when it sells the property. Grizzly bear. JARED HOBBS

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 33 See page 62 regarding British regarding buildings, fencing, landscap- Columbia Property Transfer Tax. ing and the like, zoning restrictions and DEFERRED GIFTS Regarding potential gifts of land by lack of marketability. land developers: land held by developers The charity would be wise to con- Gifts of Life Insurance may be characterized as business inven- sider the effect of such a proposed gift Proceeds (Charity Named as tory.Any increase in land value will be on its disbursement quota if the gift is Registered Beneficiary, but viewed by CCRA as business income, not a bequest or is not made subject to Not Owner) not capital gains, for tax purposes and a 10-year donor direction. See more Changes announced in the 2000 federal would have to be fully included in discussion about this to follow. budget have made it easier to use insur- income should the land be donated. Foundations may not incur debt (for ance vehicles for charitable giving. This demonstrates again the impor- example, a mortgage on the property). Individuals may name the charity as tance of proper tax and legal advice as The charity will not issue a donation beneficiary of personal or group life part of the gift-planning process. receipt until it is satisfied that the value insurance. Upon death, the insurance It’s wise to ask the charity before- placed on the property is correct. For company will pay the death proceeds hand about its policies on accepting large gifts, this may require more than directly to the charity. The charity will gifts of real estate. These gifts can be one appraisal. issue a tax receipt to the donor’s estate significant and very beneficial to the Donors who wish the charity to for the policy proceeds. charity, but the charity will carefully retain the property for specific pur- screen them and accept them only after poses or for the long term should sat- Benefits to the donor diligently investigating possible prob- isfy themselves in advance that the > The donor receives the satisfaction lems and liabilities that may come with charity is well-managed and financially of providing for a significant future the property, for example, contamina- sound enough to carry out the donor’s gift while retaining full ownership tion, mortgages and other encum- intentions over the long term. (and thus control) of the policy. brances, maintenance and repair costs > Modest premium payments translate into a much larger future gift; this is leverage at its best. DISBURSEMENT REQUIREMENTS FOR REAL ESTATE > Upon death, the insurance proceeds Section 149.1 of the Income Tax Act requires all charities (including public and pri- will be paid directly to the charity. vate foundations) to disburse for charitable purposes 80% of receipted donations This occurs outside the donor’s received in the preceding year, excluding gifts received from an estate, gifts sub- estate. The proceeds are therefore ject to the donor’s direction that they be held in trust for at least 10 years, and not subject to probate fees. donated property accumulated upon written approval of the Federal Minister of > Upon receipt of the insurance pro- National Revenue. Public and private foundations are subject to additional dis- ceeds, the charity will issue a dona- bursement requirements. tion receipt for the proceeds to the The amount of the receipted donation for a gift of real estate will be the appraised value of the donated land. Where the land value is significant, this may donor’s estate. The donation receipt cause an issue for the charity regarding compliance with disbursement require- may be used by the estate to offset ments. taxes payable by the deceased upon A charity will not be subject to the 80% disbursement rule if the land is given death. by way of a bequest, or if a donor giving the land outright (i.e., during the donor’s > This method widens the scope and lifetime) directs in writing that the donated property, or property substituted for flexibility of estate planning opportu- it, be held for a period of at least 10 years. nities and makes it easier to use insur- Where such a gift is not a bequest and not subject to a 10-year donor direction, ance vehicles for charitable giving. the charity may have to spend more than 80% of other gift revenues, use the disbursement carry-back or carry-forward provisions, or sell the property and spend the sale proceeds. Benefits to the charity It may not be possible to sell the land quickly. Also, sale of the land may not > The charity will receive the insur- accord with the charity’s mission. ance proceeds after the donor’s

34 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. death unless the donor changes the in current use of the charitable dona- beneficiary. tions tax credit) while alive. However, > This leveraged method of giving CCRA has interpreted the absolute helps provide easier access to insur- assignment of policy ownership to the ance vehicles for charitable giving. charity as constituting a gift at the time the ownership was transferred. Where Who that has occurred, certain conditions of Persons (any age) whose personal needs the Income Tax Act regarding eligibil- and family situation may be subject to ity for the charitable donations tax change. credit regarding direct designation of the insurance proceeds to charity will Watch not have been met (i.e. the charity The donor does not receive donation must not have been the policy owner receipts while alive. nor an assignee of the donor’s interest The charity has no assurance of a under the policy immediately before future gift, as the donor may change the the donor’s death). In other words, if beneficiary designation. the donor previously transferred pol- The transfer of ownership method, icy ownership to the charity, the char- described earlier on page 25 under ity will not be able to issue a donation Gifts of Life Insurance (Ownership receipt when it receives the policy pro- Transferred to Charity), remains avail- ceeds. able to donors who wish to receive an See Income Tax Act,section 118.1 immediate donation receipt (resulting (5.1)(5.2). The Lower Stikine River. GARY FIEGEHEN

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 35 or for endowment, whichever the investments and will receive a regu- Charitable Gift Annuities donor prefers. The balance of the lar, stable income. A charitable gift annuity is an arrange- donor’s lump-sum contribution is > The donor receives a donation ment under which a donor transfers a used to purchase the commercial receipt for the excess (if any) of the lump sum to a charity in exchange for annuity. amount contributed over the total fixed, guaranteed payments for the life annuity payments to be paid during of the donor and/or another person, or, Benefits to the donor the life expectancy of the annui- alternatively, for a term of years. All or a > The donor (and/or other benefici- tant(s) (or the term of years if that substantial portion of the annuity pay- aries) receives guaranteed payments form of arrangement has been cho- ments will be tax-free. for life (or a term of years), all or sen). The tax benefits to the donor There are two types of charitable gift substantially tax-free. are the same whether the charity annuity: self-insured and reinsured. > The donor’s after-tax income often self-insures or reinsures a gift annu- > Self-insured. The charity invests the increases significantly after contribut- ity. Generally speaking, the older the contributed assets and guarantees ing assets to a gift annuity because: donor, the larger the tax receipt. See payments, pledging its own – gift annuity rates tend to be higher Planned Giving for Canadians for resources as security. These annu- than interest rates paid on GICs and some sample financial illustrations. ities are offered mostly by religious other fixed-income investments; institutions having authority to and Benefits to the charity issue gift annuities either under their – the annuity payments are all or > All charitable gift annuities require charter or by special permission. substantially tax-free. (Interest paid an irrevocable commitment of prin- > Reinsured (also known as the “Gift on GIC/fixed-income investments cipal. Plus Annuity”). An insurance com- is fully taxable.) > Self-insured. Upon the death of the pany issues the annuity rather than > The donor receives the satisfaction annuitant(s), the charity has what- the charity. The charity works with a of having completed a gift during ever remains of the contribution life insurance agent on the donor’s his or her lifetime. after satisfying annuity payment behalf to arrange for a commercial > Annuities may be established with obligations. Depending on invest- annuity. Generally, the charity retains modest amounts of capital, usually ment performance and annuitant 25%-30% of the contributed amount $10,000 or more. longevity, this could be 50% or for its immediate charitable purposes > The donor is relieved of managing more of the original contribution.

Cutthroat trout, Wigwam River. AL MARTIN

36 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. > Reinsured. The charity has whatever remains (usually 25% - 30% of the lump-sum contribution) after purchasing the commercial annuity. If the charity has purchased a commercial annuity with a guarantee period, and if the annuitant(s) pass(es) away before the end of the period, the charity will receive the remaining annuity payments.

Who Donors (usually age 65 and older, with optimum age 75 - 90) who want the Watch Backcountry skiing near Whistler, B.C. security of guaranteed payments that Unlike GICs and other fixed-income GARY FIEGEHEN gift annuities offer, and who wish to investments, the capital contributed to benefit from after-tax rates of return establish a gift annuity is irrevocable. that are significantly better than GICs The donor cannot get the contribution and Canada Savings Bonds. back and has no control over how it is Often, the donor has a medium- invested. Annuity payments are fixed level income, and would like to receive and cannot be changed even if interest higher dependable income, free of or inflation rates rise. worry. Some donors may use an annu- Foundations may not incur debt ity in place of a bequest to simplify the except for current operating expenses estate process and reduce probate and and certain other allowable purposes. other estate settlement fees in the (Income Tax Act,section 149.1 (3)(4). future. Some may contribute by way of Gift annuities are problematic for a gift annuity and a bequest. Still oth- foundations because self-insured and ers start with a modest contribution for even reinsured gift annuities are viewed a gift annuity and are so pleased with as debt obligations by CCRA. the results that they make further con- Care must be taken to use the cor- tributions for additional annuities. rect life expectancy tables when calculating the donation receipt and the

How tax-free portion of annuity payments. Burrowing owl. JONATHAN GRANT The annuity is established by way of a In some instances, it is advisable to legal agreement between the donor and consult an actuary. the charity. The agreement may include When considering an annuity provisions dealing with the size of the arrangement, especially smaller lump-sum payment, annuity payment amounts, it is advisable to inquire frequency and timing, and uses and into the administrative costs that will purposes of the charitable gift. be associated with the annuity. Ordinarily, the donor writes a cheque It is wise for the donor to consult for the lump-sum contribution. The with his or her legal and tax advisors donor may also contribute marketable before finalizing the gift. Both the securities but will have to recognize the donor and the charity should have the capital gain as if the securities had been annuity agreement reviewed and sold (50% capital gains inclusion rate). approved by their own legal counsel.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 37 — MARGARET MEAD

Charitable Remainder Trusts

A Charitable Remainder Trust (CRT) is a planned gift where a donor irrevocably makes a gift to a charity or charities through a trust agreement. The donor contributes cash, securities, real estate or other investments like term deposits or certificates of deposit to the trust and receives an immediate donation receipt for the present value of the donated remainder interest.A trustee manages the trust. If the trust assets are income- producing, the trustee will pay the net income to the donor or other named beneficiaries for life or for a term of years. When the trust terminates (upon the death of beneficiaries or expiry of the term), the trustee gives the remaining trust assets to the charity. Additional trust tools (Alter Ego Trusts and Joint Partner Trusts) are Caribou, Mount Edziza Provincial Park. Most charities that offer annuities have available to people aged 65 and older. GARY FIEGEHEN simple, standard form agreements With an Alter Ego trust, only the settlor available and are happy to work with (person transferring property into the donors and their advisors to ensure trust) may receive income from the that the process of establishing the trust while alive. With a Joint Partner annuity is straightforward, clear and Trust, only the settlor and spouse may worry-free. receive income from the trust. Not all charities offer annuities, as certain resources are required to Benefits to the donor administer them. Donors and/or their > The donor receives an immediate advisors should check with the charity donation receipt for the present beforehand about its policies regarding value of the donated remainder the offering and acceptance of charita- interest. Generally speaking, older ble gift annuities. donors will receive a larger receipt. See CCRA Interpretation Bulletins See Planned Giving for Canadians IT-111R2, IT-111R2SR Annuities Pur- for sample receipt calculations. chased From Charitable Organizations. > If first the donor and then a surviving

38 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. spouse is the income beneficiary, the some of their assets. People who wish to Most financial institutions will not donor recognizes only the capital receive a steady income for life (or who establish a trust for amounts under gain attributable to the donated wish to provide income for a loved one) $100,000 (in some cases, more) and remainder interest when appreciated and be freed of managing investments they charge set-up and ongoing fees to property is contributed to the trust. find this form of giving especially satis- manage the trust. This affects the > It may be possible to eliminate cap- fying and beneficial. amount of income the donor receives. ital gains tax entirely at the time There may also be discharge fees when appreciated assets are contributed How the trust is terminated. If the charity to the CRT, by ensuring that the The trust is created through a trust serves as trustee, smaller amounts (e.g., CRT meets the definition of an Alter agreement signed by the donor and $50,000) may be possible. However, not Ego or Joint Partner Trust. trustee. The trustee may be a trust com- every charity has the resources to serve > If the donor is the income benefici- pany, an individual named by the as trustee and, in some cases, their ary, he or she receives regular income donor, the charity beneficiary if it is internal policies prohibit serving as from the trust for life or for a term of authorized and able to serve, or the trustee. years. donor. Where a donor contributes appreci- > Assets held in the trust are not subject ated publicly traded (listed) securities to probate fees and are less suscepti- Watch to a charitable remainder trust of which ble to challenge than a charitable To qualify for a donation receipt, con- the donor (or the donor and a spouse) bequest. tributions to the trust must be irrevo- is the income beneficiary, the donor > If the trustee is someone other than cable. Once contributed, the donor has will be taxed on 50% (not 25%) of the the donor, the donor is freed from given up control over the assets and gain attributable to the remainder management responsibility for the cannot get them back. No encroach- interest. trust assets. ment on trust assets/invested capital is While there may be no capital gains > The trust agreement can be kept permitted. tax when appreciated assets are trans- private, unlike a will, which may Use an actuary to ensure accurate, ferred into an Alter Ego or Joint Partner become a public document upon objective, third-party calculation of the Trust, there will be tax implications at the donor’s death. donation receipt. This provides profes- death, for example: sional support if CCRA questions the > Alter Ego Trust. When the settlor Benefits to the charity valuation. dies, any gains in the trust property > While the charity’s use of the trust assets is deferred until the trust terminates, it can count on receiving them in the future because the gift is irrevocable. > After the charity has received the trust assets, the charity will not be taxed on any capital gain if it sells them.

Who This form of gift tends to be attractive to upper-income donors over the age of 60 and especially donors over 75 who want to help a charity or charities, have extensive holdings, are in a high marginal tax bracket (will benefit from immediate tax relief) and have the ability to donate A fall study of lichen and willow leaves in northern B.C. IAN GUTHRIE

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 39 will be taxable to the trust at the interest. There is no taxable capi- Benefits to the charity highest individual marginal tax tal gain when the donor gives a > The charity receives an irrevocable rates. residual interest in a principal res- gift of the property. The charity’s > Joint Partner Trust. When the sett- idence. use and control of the property is lor’s surviving spouse dies, any > The gift removes the donated prop- delayed, but is assured in the future. gains in the trust property will be erty from the donor’s estate, result- > When the charity gains control of taxable to the trust at the highest ing in lower probate and other the property, it may preserve or use individual marginal tax rates. estate-related fees in the future. the property or sell it and use the See CCRA Interpretation Bulletin Also, the donor’s wishes are less proceeds. IT - 226R Gift to a Charity of a Residual susceptible to challenge by heirs > Whether the charity retains or sells Interest in Real Property or an Equitable than if the donor had made a the property, it will not be taxed on Interest in a Trust. bequest. any capital gain.

Gifts of Residual Interest

A residual interest gift is an arrangement where a donor irrevocably gives real estate or personal property to a charity while retaining the right to use the property for life or for a term of years.

Benefits to the donor > As Dr. Murdoch’s generous and visionary gift shows, the donor retains the right to use the property with the ability to continue using it for life or for a term of years. The gift has no impact on the donor’s Adjacent to Okanagan Mountain Provincial Park is an 83-hectare property lifestyle, for the donor continues that was donated by Dr. David Murdoch to The Nature Trust of British Columbia to enjoy the property, as before. between 1975 and 1993. The final of several donations, a few hectares around his Married donors could retain use for cabin, carried with it an agreement that he and his family could continue to use it their own lifetime and also for the for his lifetime, or for another 10 years, whichever was longer. lifetime of a surviving spouse. David Murdoch grew up in the Kelowna area and, as a boy, camped and fished Alternatively, use could be retained on this land. As a young man he purchased the property, and although he lived and for a certain period of time. worked in Vancouver, he continued to visit the property every summer. Prior to his > When the property’s title passes to death in 1996, Dr. Murdoch said: “ I kept it in its natural state and felt it should be the charity (with the donor’s life or kept that way. I didn’t want to see it developed. This was my solution.” other interest registered on title), the David Murdoch’s three daughters and their families have since spent many donor receives an immediate dona- happy summer holidays at the cabin by the lake. When the 10 years are completed, tion receipt for the present value of the property will be managed by B.C. Parks as part of the larger lakeside park. the donated residual interest. > If the use of the property is retained “I can see my father’s wisdom at work in this arrangement. He died knowing that the by the donor only, or by the donor land would be kept in its natural state, as he had known and loved it. Although it will and a spouse, the donor must recog- be sad to leave it when the time comes, I cannot imagine anything that money could nize only the portion of the capital buy that would be as valuable to me as knowing that this property is to be preserved gain allocable to the donated residual rather than developed.” —Ann Ishiguro, daughter

40 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Who This gift appeals primarily to upper- income donors 60 years of age plus, with the optimum being 75 years of age or older. Usually the donor has extensive holdings and may be planning a bequest to a favourite cause but would like to reduce income tax in the present year without any change in personal living standards. A donor may wish to donate a residual interest in the donor’s principal residence, recreational property or other real estate that the donor wants to see preserved. Check with the charity in advance White-tailed ptarmigan. GARY FIEGEHEN How regarding its policies about acceptance The property is appraised and the value of such gifts, including policies regard- of the residual interest is determined. ing who is responsible for upkeep/ Legal documents are signed by the repairs, property taxes, insurance, etc. donor and the charity and filed in the while the life interest is in existence. Land Title office. The charity issues a Charitable disbursement requirements donation receipt for the present value of should be considered by the charity; a the donated residual interest. If appreci- 10-year donor direction may be of ated property is donated, the amount of assistance in that regard. the capital gains must also be calculated. See CCRA Interpretation Bulletin The property vests in the charity, IT - 226R Gift to a Charity of a Residual subject to the life interest retained by Interest in Real Property or an Equitable the donor. Upon the donor’s death (if Interest in a Trust. only the donor was given the right to use the property) or expiration of the Charitable Bequests term of years, the donor’s right to use the property ceases. The charity then A charitable bequest is a gift to a char- has complete control of the property. ity made in the donor’s will. Such gifts can take a number of forms, including Watch a lump sum of money, a gift of securi- Residual interest gifts are irrevocable. ties, a gift of real estate or personal Salmonberries. GARY FIEGEHEN The donor cannot regain title to the property, a named percentage or por- property. The property has been tion of the donor’s estate, a named per- removed from the donor’s estate and centage or portion of the residue will not pass to other beneficiaries. (amount left after expenses, taxes, and Valuations can be a sensitive issue. other bequests have been paid) of the Use an appraiser to value the property. donor’s estate or any of these subject to Use an actuary to calculate the dona- a contingency such as the donor not tion receipt. Valuations of the property, being survived by spouse and children. life interest and residual interest may be Some donors create a trust in their reviewed by CCRA. will (a testamentary trust) which pays

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 41 income to a spouse or other family member for life or for a term of years, after which the trust remainder is dis- tributed to the charity. Bequests can be made for various purposes. Some donors prefer to let the charity decide how to use the funds according to the most urgent needs of the time. Others prefer to direct the funds to an endowment or specific programs offered by the charity.

Benefits to the donor > The donor has the satisfaction of creating a significant legacy that will implement the donor’s vision of a better future by helping others the donor cares about. > The donor retains full control of the gifted property while alive and can change the will at any time as long Dan Culver was a man who followed his dreams, whether sailing, river as he or she has full mental capac- rafting, climbing Mt. Everest or protecting grizzly bear habitat in the Khutzemateen ity. Only a modest outlay of capital Valley. His love of B.C.’s wilderness was evident in all he did and he had stipulated in his will that the bulk of his estate be used to purchase “an ecologically sensitive prop- is required for professional fees in erty to be preserved for the public good”. When K2, the world’s second highest planning the estate and preparing mountain, tragically claimed his life in 1993, Dan had carried to its summit the flag the documentation. > for the protection of the Tatshenshini River, now a World Heritage protected area in A donation receipt may be issued to northern British Columbia. the donor’s estate for the amount of The owners of Jedediah Island, Mary and Al Palmer, had fought to save their cash left to the charity or for the fair beautiful 290 hectare island residence from being sold to developers. On hearing market value of other property about this, Dan’s family contacted the Palmers and, visiting the island the next day, given, resulting in a tax credit on the immediately knew that Jedediah fully met Dan’s specifications. With $1.1 million donor’s final income tax return and from Dan’s estate as catalyst, a large fundraising campaign was launched. The pub- tax savings to the estate. licity generated by CBC programs, newspaper articles and local groups, such as > In the year of death, a gift to a char- Friends of Jedediah and The Dan Culver Follow Your Dream Foundation, prompted ity can reduce the taxes owed by the continent-wide donations. The Nature Trust of British Columbia provided a cen- donor’s estate by up to 100% of the tral collection and receipting facility. This widespread public response crystallized donor’s net income. Contributions the Palmers’ negotiations for Provincial Government support and financing, thus exceeding that limit may be carried turning Jedediah Island in a Class A provincial park. back to the preceding year to reduce taxes paid in the preceding year, “Dan’s passion for protecting the outdoors and empowering young people to follow subject to the same limit. their dreams was a large part of his life. Along with the legacy of this precious island in > While some bequests are complex Georgia Strait that is forever protected for the people of British Columbia, The Dan (depending on the donor’s personal Culver Follow Your Dream Foundation now runs youth leadership camps each sum- situation and wishes) others are mer on Jedediah Island. Through the preservation of this special place and its use for remarkably simple and easy to not only the general public, but also for youth leadership training, we are comforted establish with professional assis- that Dan’s spirit lives on.” —Dennis Culver, father tance. Some gifts are large, others

42 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. small, but almost everyone can par- contact the charity for sample bequest ticipate in this form of giving. wording. This sample wording tends to be general and should be reviewed by Benefits to the charity the donor’s lawyer before it is used. > Bequests tend to be larger than out- Sometimes a caring parent will tell right gifts. their children of the parent’s intention > Many bequests have relatively few to include a favourite charity in the restrictions. parent’s will. After the parent’s death, > Most bequests can be put to use the children discover that their father immediately after they are received. or mother did not actually do this. > The charity can expect to receive a (Circumstances change, intentions future gift, if the will is not changed. change or the parent did not or was not > Bequests are exempt from the 80% able to revise their will or sign a new disbursement rule. one.) Gifts to the children are included in the will, and one or more of the chil- Who dren, remembering their parent’s Adults of any age and of sound mind. expressed wishes, generously donate Often, people make charitable gifts part of their inheritance to the charity. when revising their wills. Planning The children are sometimes surprised opportunities also arise as life’s mile- to find that the charity must issue a stones are reached, including the age of donation receipt to the child (who in 69 when RRSPs must be converted. this case is the donor) rather than the parent’s estate. When it comes to estate How planning, it’s important to convert Tricouni Meadows near Squamish, B.C. The donor instructs his or her lawyer good intentions into action! CAROL MACMILLAN regarding the charitable bequest. The lawyer prepares a new will or an amendment to the donor’s existing will. To be effective, the new will or amendment must be properly signed and witnessed in accordance with strict legal requirements.

Watch When making estate plans, donors must understand what they are doing and do it of their own free will. Estates can be subjected to court challenges, including challenges by certain family members who feel they have not been adequately provided for. Undue influence can also be a concern, especially with some elderly donors. Such matters may affect whether the donor’s wishes (including charitable ones) can be carried out. Donors or their advisors should

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 43 Gifts of Retirement Funds to probate and other estate settle- (RRSP, RRIF) Upon Death ment fees.

A donor may give all or part of his or Benefits to the charity her RRSP or RRIF to charity upon > Gift outside the donor’s estate. The death. This may be accomplished by charity receives a gift in the future if direct designation outside the donor’s the beneficiary designation is not estate or through the estate via the will. changed. > Gift through the donor’s estate. The Benefits to the donor charity receives a gift in the future if > The donor receives the satisfaction the beneficiary designation and the of providing for a future gift while donor’s will are not changed. protecting present personal security. > The donor’s estate will receive a Who donation receipt to be applied These gifts may be given by all individ- against tax on the distribution of uals owning a RRSP or RRIF. They are retirement funds. especially appealing for single persons > When the gift is made outside the without dependents and surviving Farwell Canyon, on the Chilcotin River, was donor’s estate, there is one less step spouses who have made other provi- named for an early pioneer. GARY FIEGEHEN involved and the gift is not subject sions for heirs.

44 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. For example, it is possible to die Endowments prior to converting your RRSP to a RRIF. If the RRSP beneficiary is other An endowment is an investment fund than a surviving spouse or certain set aside for the long-term support of a dependants, the value of the RRSP will charity. The principal remains invested. be taxed as ordinary income in the year Only the income, or a portion of the of death. In that case, up to 47.5% of income, is spent. The income is used the retirement accumulations could be for purposes set by the donor or as the consumed in taxes, depending on organization’s board decides. applicable tax rates. Endowments must be established Many single individuals, when they with regard to the charitable disburse- realize the potential shrinkage of their ment requirements contained in sec- pension accumulations due to taxation, tion 149.1 of the Income Tax Act.As may be inclined to make a charitable indicated earlier, all charities (including gift on death of all or a portion of what public and private foundations) must is left, to help offset this tax impact. disburse for charitable purposes 80% of receipted donations received in the How preceding year, excluding gifts received > Outside the donor’s estate. The from an estate, gifts subject to the donor designates the charity as ben- donor’s direction that they be held in Tahltan Smoke House, Stikine River. eficiary of the RRSP or RRIF. trust for at least ten years and donated GARY FIEGEHEN > Through the donor’s estate.The property accumulated upon written donor designates his or her estate as approval of the Federal Minister of beneficiary of the RRSP or RRIF National Revenue. Public and private and also provides in the will for a foundations are subject to additional charitable gift equal in value to the disbursement requirements. RRSP/RRIF proceeds. The effect is that a charity will not be See Income Tax Act,section 118.1 subject to the 80% disbursement rule if: (5.3) regarding direct designation of > it receives a bequest, or RRSPs and RRIFs. > the donor in a letter or in an endowment agreement stipulates that the donated property, or prop- Lifetime Gifts of Retirement erty substituted for it, be held for a Funds period of at least 10 years. A donor may make a gift of retirement Most endowments are built funds during the donor’s lifetime. The through planned gifts, often through donor would make a taxable withdrawal bequests and gifts made subject to a 10- and then contribute the proceeds to the year donor direction. charity. The donor is entitled to a dona- Endowments commonly fall into tion receipt for the charitable gift; the the following categories: donation credit should generally offset > General. Undesignated bequests, the tax on withdrawal, subject to the endowment contributions not des- 75% net income limitation. This type of ignated for a named fund or specific gift will decrease the donor’s retirement program and memorial gifts are income, but that may not be a concern often placed in the charity’s general for those with more than enough from endowment. A donor may con- other sources. tribute any amount.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 45 GIFTS OF LAND OR COVENANTS: Tax and Legal Implications

—RODERICK HAIG-BROWN, CONSERVATIONIST Hillyer Atkins law partners, Ann Hillyer and Judy Atkins, have prac- ticed environmental law for a number of years and both have worked on legal issues related to protecting private land in British Columbia. They have provided advice to both landowners and conservancy organizations enter- ing into conservation covenants. Ann and Judy have also offered workshops for landowners and conservation organizations on the use of conservation covenants for the voluntary protection of ecologically significant private land and the tax implications of gifts to protect private land. Ann is a past member of the Board of Directors of West Coast Environmental Law Association and the Islands Trust Fund Board. GIFTS OF LAND OR COVENANTS:

Although the vast majority of land in example, the landowner might decide > dispose of the land by sale, gift or British Columbia is owned by the to grant a conservation covenant to a will, and Crown, the remaining private land has conservancy organization or govern- > divide up the bundle of ownership ecological, cultural and heritage values ment agency. Alternatively, the rights and give some of them to of such importance that it is easy to for- landowner might decide to make a gift others. get private land makes up only about of the land itself to a conservancy A landowner might choose to give five percent of the land base in the organization or to the government. away the right to use and occupy land (a province. These are the values that Other potential donors may decide to lease), the right of passage across the communities frequently want to pre- make a gift of cash or property other land (an easement) or the right to do serve and protect. For example, many than land to a conservancy organiza- something on or with the land (a areas with high biodiversity values and tion to assist the organization in carry- covenant). In addition, a landowner significant ecological features are ing out its conservancy activities. Early could give away only a residual or located in the southern portions of the in the process of making the decision remainder interest in the land, the inter- province on privately owned land. In all about whether to make a gift – and est that remains after a shorter estate or parts of the province, humans were what type of gift is appropriate in the interest ends. An example of a shorter drawn to settle in valley bottoms, estu- circumstances – the donor needs to interest in land is a life estate, the right aries and other scenic areas with high consider all potential tax implications.1 to own, use and occupy land for one’s environmental values. Much of this (see page 70 for all notes) life. A landowner could give away to dif- land is now privately owned. As the ferent recipients both a life interest in human impact on these critically the land and the remainder or residual Land and Interests in Land important areas continues to grow, interest in the land. All of these interests concerned citizens and conservancy Land ownership in British Columbia could play a part in land stewardship. organizations increasingly focus their consists of a bundle of separate owner- A landowner may choose to protect efforts on ways to provide permanent ship rights or interests, sometimes land by giving the land directly to a protection. called estates. A landowner who is the conservancy organization or govern- There are several options available owner of the fee simple estate, or ment agency or may decide to give away to the landowner who wants to protect largest bundle of rights, has the right to only a partial interest in the land, such ecologically special property. For > exclusively use and occupy the land, as a conservation covenant.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 51 — PHIL COUSINEAU

Conservation Covenants not to subdivide the land or to provide specific protection for important habi- The conservation covenant is one of the tat. The conservancy organization most useful land stewardship tools. A holds the covenant and can enforce it if conservation covenant is a statutory the owner does not abide by its terms. instrument or legal tool created by sec- The conservation covenant is registered tion 219 of the Land Title Act.2 It was against title to the property in the designed for conservation purposes and British Columbia Land Title Office provides the legal basis for protecting a under section 219 of the Land Title Act. broad range of ecological, cultural, her- This ensures that it binds future owners itage and other values. Until 1994, only of the land, not just the current a provincial or local government body landowner, since the conservation could hold a conservation covenant. covenant is intended to last permanently. The Act was amended in 1994 to allow A conservation covenant is an effec- a conservation covenant to be held by tive tool because any person designated by the Minister > it can be individually tailored to of Water, Lands and Air Protection.3 In address the particular ecological practice, this means that a conservation features of the land on which it is covenant can now be held by a non- registered and the specific conserva- governmental conservancy organization objectives of the parties; tion such as a local conservancy or land > a landowner can grant a covenant trust or a large provincial or national covering only those areas of the conservancy group. A conservation landowner’s property with special covenant also can be held jointly by two significance and can use the remain- organizations, one of which can be a der of the property without restric- provincial or local government agency. tion; and Since the 1994 amendment, there has > since 1994, conservation covenants been an explosion of interest in using can be held by non-governmental For more detailed information: conservation covenants to protect eco- conservancy organizations that Giving It Away: Tax Implications of logically important private land in focus their time, energy and expert- Gifts to Protect Private Land British Columbia. ise on protecting ecologically Greening Your Title: A Guide to Best Essentially, a conservation covenant important parcels of land through- Practices for Conservation Covenants is a voluntary, written agreement out the province; this allows these Two publications by Ann Hillyer and between a landowner and a conser- organizations to harness the consid- Judy Atkins vancy organization. It can cover all or erable interest that exists in com- Published by West Coast just part of a parcel of property. In the munities in protecting many of the Environmental Law agreement or covenant, the landowner communities’ special spaces and Full text available at promises to protect the land in ways relieves some of the burden on gov- www.wcel.org/wcelpub/ that are described in the covenant. For ernment to protect land. instance, the landowner might agree

52 GREEN LEGACIES: A DONOR'S GUIDE transferring property to another T AXATION ISSUES receives any benefit or advantage – cash, other property or services – in return – INCOME TAX for the transfer of property, then that transfer is not a gift. Gifts are consid- ABOVE Stikine Canyon at Tahltan. Donating land or other interests in land, ered dispositions under tax legislation GARY FIEGEHEN including conservation covenants, to and therefore are considered to give rise ABOVE LEFT Red paintbrush. MICHAEL DUNN protect and conserve the land may have to proceeds of the disposition as if the income tax consequences. Similarly, property making up the gift had been there may be income tax implications sold. In other words, even though you arising from cash donations and dona- did not receive any money as a result of tions of other property in kind, such the gift or donation, for tax purposes as land or conservation covenants. you are considered to have received pay- Donations may not only give rise to ment for the property given away. additional tax liability but also may If land or a covenant is sold rather result in tax benefits, depending on the than donated to the Crown, to a con- circumstances. This section focuses on servancy organization, or to any other the tax implications of gifts of land and purchaser for conservation or any interests in land. other purposes, the sale is a disposition like any other and the proceeds are Gifts taxed accordingly. For example, there would be no offsetting tax credit in A gift is a transfer of property without these circumstances. This is the case consideration, that is, without the even when the sale is for less than the expectation of any benefit, advantage, market value of the land or covenant. right or privilege in return. If the person

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 53 Tax Credits for Donations

Generally speaking, when you give a gift to a recipient qualified under the Income Tax Act to issue tax receipts4 (for example, the federal or provincial government, a Canadian municipality or a registered charity within the meaning of the Income Tax Act), you will receive a tax receipt for the value of the gift. You may then claim a tax credit. The size of the credit is based on both the value of the gift as represented by the tax receipt and your net income for the year. The credit is non-refundable and can only be used to offset any income tax otherwise owing. The rate at which the credit may be claimed depends on the amount donated. Individuals receive federal tax credits in the amount of 17% of the first $200 of the total amount of charitable gifts in the year and 29% of any amounts over $200.5 The credit is a federal tax credit and reduces the amount of federal tax payable. The tax credit is subtracted from the amount of federal income tax that you must otherwise pay for the year. The tax receipt also will be available to reduce provincial income tax, either indirectly where provincial taxes are calculated as a percentage of federal taxes, or directly, as in British Columbia, where the province has The Chilcotin River winds through arid adopted an independent calculation of steppes near Farwell Canyon. IAN GUTHRIE EXAMPLE: You donate $100,000 cash tax and tax credits similar to the federal to a qualified recipient. Your net calculation. income for the year is $60,000. You Generally, the tax credit is calcu- receive a tax receipt for $100,000. The lated as a percentage of the value of the maximum amount on which you can gift up to a maximum of 75% of the calculate a tax credit in the year of the donor’s net income for tax purposes gift is $45,000, or 75% of your net for the year. The rules are different for income of $60,000. After calculating gifts of capital property and for gifts the tax credit, you may deduct the credit from federal tax otherwise that qualify under the Income Tax Act payable. as ecological gifts. Each of these will be discussed in more detail later in this chapter.

54 GREEN LEGACIES: A DONOR'S GUIDE Any part of the value of the gift that Simply speaking, the amount of such as old age pension benefits that you do not choose to claim in the year your capital gain is determined by sub- would occur if your income exceeded the gift is made or are not able to claim tracting your original cost of the prop- a particular amount. because of the income limitation may erty and costs of disposing of it from In the case of gifts of capital prop- be carried forward for up to five years. the value of the property at the time of erty, the amount against which you may You may use any amount of the balance the gift. You must include 50% of the claim a tax credit is the total of remaining in each of the following five amount of any capital gain in your – 75% of your net income for the year, years to claim a tax credit. This allows income for the year. However, the tax – 25% of taxable capital gain arising you to allocate the amount of the value on this additional income generally will from the gift, and of the gift to maximum tax advantage be more than offset by the tax credit – 25% of recapture of any capital cost based on your income. In the example that you will be able to claim based on allowance arising from the gift.7 above, if you claimed the maximum tax the tax receipt for the value of the gift. Capital cost allowance is based on credit in the year of the gift, $55,000 In the case of a gift of capital prop- the cost of acquiring the property could be carried forward for up to five erty that has increased in value and against which it is claimed. It may be years. would therefore give rise to a capital claimed only on depreciable property gain, you can designate as the value of as defined in the Income Tax Act and is the gift any amount between your cost claimed at a rate prescribed in the tax Capital Property, Capital of the property and the fair market legislation. In effect, it is a prescribed Gains and Capital Losses value of the property at the time of the rate of depreciation in the value of Land, including interests in land such gift.6 The lower the amount desig- property. It may only be claimed in as conservation covenants, is generally nated, the lower the amount of the relation to depreciable property that is capital property within the meaning gain. Keep in mind that the tax receipt acquired for the purpose of producing the Income Tax Act.Ifthe land or con- will also be for a lower amount and the income. Land is not depreciable prop- servation covenant making up a gift is corresponding tax credit will be less. erty but buildings on land might be, capital property and it is worth more at There may be circumstances in which depending on their use. the time of the gift than it was at the you would want to designate a lower If the value of land has decreased, time you acquired it, you may realize a value, for example, if you were facing a donation of the land could result in a capital gain that attracts income tax. clawback of income-based benefits capital loss. The deductible portion of

About 12 years ago, Nancy Braithwaite and her husband Roy were fortunate to be able to buy about 30 acres of woods and meadowland that lie on either side of the property their house is on. Much of it had been logged in the 1950s, but there remains a coastal Douglas fir forest containing cedars and arbutus. It has significant understorey features with some rare plants and it provides habitat for many vari- eties of birds, small mammals and amphibians such as salamanders. The land has now been covenanted by Islands Trust Fund and The Land Conservancy of B.C. and will eventually be bequeathed to a local conservation organization. The process followed included surveying the land and having legal documents drawn up. The covenant is also registered on the land title.

“Our hope and intention was that it should be preserved for posterity as a wildlife refuge and a place for neighbours to walk.” —Nancy Braithwaite

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 55 Special wetland habitat on Saturna Island in the Gulf Islands is now protected thanks to the vision of a former owner, Murray Rankin. A covenant has been registered on property that he owned with Ed Reimer and Derryck Smith. The wetland also formed the boundary between their land and a neighbour's property. When Murray and his partners decided to sell their property, they wanted to ensure that the activities of the new owners would not compromise the wetland's integrity. They wanted a covenant that protected the rare wetland as an area for nature~in the long run. Islands Trust Fund representatives assisted the landowners by creating the covenant and ensuring all the necessary details were addressed so the covenants would be successfully registered at the Land Title Office. This included letting the landowners know that a survey was needed to delineate the 1.8 hectares of land to be included in the covenant. The cost of the survey was shared among the landowners, the Islands Trust Fund and its partner covenant holder, the Habitat Acquisition Trust. Once completed, Murray and his partners were able to sell the land, secure in the knowledge that this valuable area would be protected in perpetuity. The Islands Trust Fund and Habitat Acquisition Trust, as joint covenant holders, have the responsibility to work with the new owners to ensure they understand the reasons for the covenant and the restrictions on use in the wetland area. They also monitor the covenant area regularly to make sure the new owners live up to the agreements made.

“We have been told that this Saturna Island wetland is critical habitat; the conservation covenant will make a difference now and in the future. As owners, we were very pleased with the assistance that we received from the Islands Trust Fund in helping us make this a reality.” —Murray Rankin capital losses, 50%, may be offset the value assigned to the gift. The cal- ital stock of a co-operative housing cor- against taxable capital gains. Capital culation of any gain considered to have poration acquired for the sole purpose losses may be carried back three years arisen at the time of the gift is also of acquiring the right to inhabit a hous- and forward indefinitely. based on this value. ing unit owned by the corporation” that In some circumstances, for exam- is owned and ordinarily inhabited in ple, where land is inventory of a busi- the year by the taxpayer, the taxpayer’s Capital Gains Exemptions ness such as a land development spouse or a child of the taxpayer.9 A tax- business, it is not capital property. It is Some capital gains are exempt from payer must designate a residence as his treated for tax purposes like any busi- taxation. Two exemptions are particu- or her principal residence and only one ness inventory. All of any gain on the larly important in relation to gifts of residence can be designated as the tax- disposition of the inventory of a busi- land. payer’s principal residence in any one ness must be included in the taxpayer’s year. income. Principal residence There may not be a full tax exemp- It may be necessary for you to have Generally, the entire amount of a capi- tion available for principal residences property appraised to determine its fair tal gain on the disposition of a princi- located on more than half a hectare of market value at the time of the gift. pal residence is exempt from tax.8 This land. The definition of “principal resi- Determining the value of the gift is a exemption is unlimited. To qualify as a dence” generally limits the amount of necessary part of identifying the tax principal residence, the residence must land on which the exemption may be consequences of making the gift. The be “a housing unit, a leasehold interest claimed to one contiguous half hectare amount of the tax receipt is based on in a housing unit or a share of the cap- unless the taxpayer can show that more

56 GREEN LEGACIES: A DONOR'S GUIDE of the land is necessary to the taxpayer’s use and enjoyment of the residence as V ALUATION OF a residence. Consequently, if a taxpayer’s principal residence is located on LAND four hectares of land and the taxpayer disposes of the principal residence, any If a donor does not elect his or her origi- gain in the value of the land over and nal cost of donated land as the value of above the one-half hectare may be a the gift, the basis for obtaining tax bene- capital gain, a portion of which must be fits from a gift of land or an interest in included in income for the year. land is the valuation or appraisal of the land. Income tax and property tax conse- Qualified farm property exemption quences can then be determined on the The disposition of qualified farm prop- basis of the appraised value. While deter- erty may give rise to the opportunity to mining the value of many kinds of gifts is shelter the capital gain with a capital relatively straightforward, appraising the gains exemption.10 Qualified farm value of conservation covenants poses property includes real property meet- challenges not present in appraising the A garter snake strikes a defensive pose amid 11 ing a number of criteria and used by value of the land itself. stonecrop (Sedum sp.) on the west coast of the taxpayer or a member of the tax- Vancouver Island near Kyuquot. IAN GUTHRIE payer’s family to carry on the business Basis of Appraisal of farming. Any gains up to the lifetime maximum of $500,000, realized on the Land is generally appraised at its fair disposition of qualified farm property, market value. Determining the fair are exempt from income tax. market value involves a consideration of the highest and best use of the land. “Lifetime” capital gains exemption The highest and best use is the reason- The maximum lifetime capital gains ably probable and legal use of property exemption available to an individual is that is physically possible, appropriately $500,000. This does not include any supported, and financially feasible, and 12 principal residence exemptions; how- that results in the highest value. The ever, it generally will apply to the dispo- highest and best use of land may not be sition of qualified farm property. its current use.

These grizzly cubs will stay with their mother for two years before venturing out on their own. JONATHAN GRANT

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 57 For example, a taxpayer may wish to if Canada Customs and Revenue retain vacant land in its natural state to Agency challenges the valuation. This preserve ecological values of the land. provides greater certainty to both the However, the land might also be suit- donor and recipient. able for development of a recreational facility or housing. If the highest and Timing of the Appraisal best use for the land were for a recreational facility or housing, when the The appraisal should occur as soon land was donated to a conservancy as possible after someone has decided organization, the land would be valued to donate land or an interest in land. according to this highest and best use This will allow both the donor and the and the tax consequences of the dona- recipient to evaluate the financial con- tion calculated on that basis. sequences, including the tax consequences, of the gift at an early stage. However, because appraisals take into The Appraisal Process account the current real estate market, The appraisal is an important part of the appraisal should not take place so the donation process. Unless the donor long before the gift as to render the designates the value of the gift to be the appraisal inaccurate or unreliable by donor’s original cost, the appraisal will the time the gift is actually made. establish the value of the gift for both the donor and recipient. The tax con- Valuing Conservation sequences of the gift are calculated on Covenants Yellow-headed blackbird, Iona Marsh. the basis of this value. It is important

EDWIN G.A. WILLCOX, COURTESY VANCOUVER to have evidence of both the original Restricting the use of land by placing a NATURAL HISTORY SOCIETY cost of the property and its value at the covenant on the land may reduce the time of disposition. In the case of a gift, value of the land. In these circumstances, an appraisal report would constitute the monetary value of the covenant nor- evidence of the value at the time of the mally would be the difference between gift. the monetary value of the land before Although there is nothing in tax leg- the covenant is registered and the mone- islation about who is qualified to tary value after it is registered. appraise property, it is important to Although the monetary value of hire a qualified appraiser.13 A qualified land may decrease upon the granting of appraiser’s valuation is more likely to a covenant, often the effect is minimal, be accepted by Canada Customs and and, in some circumstances, placing a Revenue Agency and to be supportable conservation covenant on land will increase its value. Any diminution or increase in the value of land on which a covenant has been placed also should be appraised at the time of the gift of a conservation covenant. This increase or decrease in value will be taken into account at the time of the disposition of the larger piece of land.

— ALBERT EINSTEIN

58 GREEN LEGACIES: A DONOR'S GUIDE ECOLOGICAL GIFTS Qualified Recipients of Ecological Gifts “Our options are expiring. As far as open space is concerned…the land that Ecological gifts receive special tax treat- The federal or any provincial Crown is still to be saved will have to be saved ment. Ecological gifts are gifts of eco- and its agencies are qualified to receive within the next few years. We have no logically sensitive land or partial ecological gifts, as are Canadian munic- luxury of choice. We must make our interests, such as covenants or ease- ipalities. Registered charities approved commitments now and look to this ments, in ecologically sensitive land by the Minister of the Environment are landscape as the last one. For us it will be.” that meet certain criteria set out in the also qualified to receive ecological gifts. —WILLIAM WHYTE Income Tax Act and related policy. If the The list of non-governmental organiza- gift qualifies as an ecological gift, there tions that have been qualified to receive may be significant tax advantages for ecological gifts totals more than 136.14 the donor. Conservancy organizations not yet As of the 2000 federal budget, only qualified to receive ecological gifts may one half of the amount of an otherwise apply to Environment Canada for taxable capital gain arising from an eco- recipient status. logical gift is taxable in relation to ecological gifts. Currently, only 25% of any Certifying Ecological Gifts capital gain considered to have arisen must be included in the donor’s income To qualify as an ecological gift land must for the year in which the gift was made. be certified as ecologically sensitive by In addition, ecological gifts are eligible the federal Minister of the Environment for a tax credit based on the value of the or the Minister’s designate. In addition, gift up to 100%, rather than 75%, of the the fair market value of the gift must be donor’s income. determined by the Minister.

Growing up in Europe, Wolfgang Duntz enjoyed the trail systems and natural areas that were held in common property in his region. Trail loops con- nected to each other, and a person could hike all day between villages. When he decided to do a housing development on Bowen Island, he and his planners set out to protect some of the hillsides and green spaces so that everyone could enjoy the vistas and recreational trails. When their Comprehensive Development Plan was submitted for approval from the Islands Trust, the area's planning regulatory body, the donation to the Islands Trust Fund of land for a nature reserve and conservation covenants along a creek weighed heavily in their favour. Past experience with covenants on ecologically sensitive sites had shown Wolfgang that it is possible to have a winning combination of development and green common areas.

“We wanted to benefit the land. It was not a question of money, but rather one of making this development really stand out for its quality of life, recreational amenities and visual aesthetics. The green common lands, protected in perpetuity, benefit not only the neighbours, but also the donor. We knew it was the right thing to do and that

feels good.” —Wolfgang Duntz MICHAEL DUNN

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 59 Certification of land as ecologically for determining what lands qualify as sensitive ecological gifts that are specified in the Environment Canada has developed a federal government’s policy document general national definition for “ecolog- on ecological gifts.17 For example, if ically sensitive land.”15 Ecologically sen- ecologically sensitive land is contained sitive land includes: within a larger parcel of land and the –areas identified, designated or pro- entire parcel is donated, the entire tected by a local, provincial, territorial, donated property qualifies as an eco- national or international system or logical gift. body as ecologically sensitive or ecolog- To qualify as an ecological gift, ically important; land must be certified by the federal – natural spaces of significance to the Minister of the Environment or the environment in which they are located; Minister’s designate.18 The Minister of Porcupine, Spectrum Range, Mount Edziza – sites that have significant current the Environment has designated six Provincial Park. CAROL MACMILLAN ecological value, or potential for Environment Canada senior managers enhanced ecological value, as a result of to act as federal certifying authorities. their geographic proximity to other sig- One of these is the Regional Director, nificant properties; Pacific and Yukon Region, for –municipal or rural lands that are Environmental Conservation. In addi- zoned or designated for biodiversity tion, the following authorities in British objectives; Columbia currently are designated to – natural buffers around such environ- certify land: mentally sensitive areas as water bodies, > Director, Biodiversity Branch, streams or wetlands; and Ministry of Water, Land and Air –areas or sites that contribute to the Protection; maintenance of biodiversity or Canada’s > Manager, Habitat Conservation Trust environmental heritage.16 Fund. There are a number of other criteria Two officials in Fisheries and

During a visit to his mother in 1951, Allan Brooks bought the land that is now known as Brooks Point on South Pender Island. While he and his wife Betty never lived on the property, they enjoyed many an outing to the point and took their children picnicking there from babyhood, as did many others. As naturalists they realized what a treasure it was and tried to get the Islands Trust and British Columbia Government to purchase it (but to no avail).

The “Friends of Brooks Point” was formed about the mid-90s and everyone worked extremely hard fund-raising to purchase the Point, especially when Allan donated one of the three lots. In 1999, he was diagnosed with terminal cancer. Betty attended meetings with the Capital Regional District that fall and urged them to make haste as she wanted Allan to live to see the completion of his dream. Thanks to a “guardian angel” who made a large donation, the deal was completed by mid-January 2000.

“I was very thankful Allan was still alive, as he died soon after on February 3rd, 2000. We felt very grateful (especially to all who worked so hard) that this special place was saved in perpetuity.” —Betty Brooks

60 GREEN LEGACIES: A DONOR'S GUIDE Oceans Canada (Pacific Region) also for determination of fair market value West coast Haida Gwaii (Queen Charlotte are designated to certify gifts of anadro- together with the appraisal report to Islands). GARY FIEGEHEN mous fish habitat in British Columbia. the nearest regional office of In addition, certain non-government Environment Canada. The value of the conservancy organizations have been gift will be reviewed by an Appraisal See the West Coast Environmental Law granted the ability to “self certify” land Review Panel, which will either recom- Research Foundation’s publications for they will receive as ecologically sensi- mend that the Minister determine the detailed information. Available online tive. These include Ducks Unlimited value of the gift to be as contained in at www.wcel.org. Canada, the Nature Conservancy of the appraisal report or recommend Canada and The Nature Trust of British another value. Columbia for gifts to these organiza- If the Minister determines that the tions in British Columbia. fair market value of the gift is a value other than that contained in the Determination of value of ecologically appraisal report, the donor may with- sensitive land draw the application, accept the value As of the February 2000 budget, the fair as determined by the Minister or seek a market value of ecological gifts must be redetermination by the Minister of the determined by the federal Minister of fair market value. After the Minister’s the Environment. The value deter- redetermination of the value of the gift, mined by the Minister is the amount of the donor may withdraw the applica- the tax receipt on which the donor’s tax tion or accept the value set by the rede- credit will be based. Donors must have termination. After the gift has been the value of the land or conservation made, the donor has the right to appeal covenant comprising the ecological gift a determination of value by the appraised and submit an application Minister to the Tax Court of Canada.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 61 T AXATION ISSUES – OTHER

GST

As long as a donation is a true gift and the donor receives nothing in return for the donation, there probably will be no GST implications for either the donor or recipient of the gift. If, however, there is any question that the donor of land or other property has received something in return for the transfer of the land, GST may be payable. In all cases, donors and recipients of donations should consult their tax advisors to ensure that GST is not payable on any particular transaction.

Property Tax

There are no specific property tax incentive programs currently available in British Columbia with respect to conservation of ecologically sensitive land. However, in determining the Kokanee salmon, Kootenay. MICHAEL DUNN actual value of property for property tax purposes, assessors must give con- The Income Tax Act specifically pro- – Ensure that the recipient is qualified sideration to any terms or conditions vides that, for ecological gifts, the fair to receive ecological gifts. contained in a covenant registered market value of the gift of a covenant, –Apply for certifications. against the property under section 219 20 easement or servitude to which ecolog- –Obtain from the appropriate certifi- of the Land Title Act. In other words, ically sensitive land is subject is the cation authority the Certificate for the assessor must consider whether reg- greater of Donation of Ecologically Sensitive Land. istering a conservation covenant has – its fair market value otherwise deter- –Obtain from the Minister of the increased or decreased the value of the mined, and Environment a determination of the property. – the amount by which the fair market fair market value of the gift. Registering a covenant may result in value of the land is reduced as a result –Obtain a tax receipt from the recipi- a lower value since the covenant gener- of the making of the gift.19 ent for the fair market value of the gift ally will restrict the use of the property. based on the determination of fair mar- This is more likely to be the case for Summary of process for donating an ket value. property located in or near an urban ecological gift –Include appropriate certificates and area where development pressures are –Choose the recipient. the tax receipt with the tax return for higher. If registering a covenant against –Value the land or the interest in the the year. property results in a lower assessed land. value, property taxes, which are based

62 GREEN LEGACIES: A DONOR'S GUIDE on the assessed value, also will be lower. Property owners who are of the view that the assessment of their property does not reflect the correct value have the right to appeal the assessment. Certain property is exempt or partially exempt from taxation.21 For example, depending on the circumstances, exemptions may be available for property owned by a non-profit organization or for land that is classi- fied as a farm under the British Columbia Assessment Act.The availability of exemptions differs depending on the location of property, the use of the property and the taxing authority (that is, whether the tax is in relation to a municipality, school or hospital). Property owners should check with their taxing authority to determine whether exemptions are available to COURTESY NCC them. TimberWest Forest Corporation became a unique leader in the industry with the signing of a ten-year agreement with the Nature Conservancy of Canada Property Transfer Tax (NCC). This agreement allows for scientific assessment and prioritization of surplus TimberWest lands. TimberWest is providing $30,000 per year for ten years to fund Property transfer tax is tax payable on work by the B.C. Conservation Data Centre (in the Ministry of Sustainable Resource the transfer of an interest in real prop- Management) to conduct assessments of the TimberWest surplus lands. This will 22 erty. The amount of property transfer allow the identification of sites that have high ecological values, after which NCC tax varies with the value of the interest will work with TimberWest in various ways to preserve key sites. Meanwhile, in the property and is based on the fair TimberWest is also providing $50,000 over two years to support NCC's ecoregional market value of the property at the time planning work on Vancouver Island. of transfer. At the present time, the The company made an initial donation to NCC of 131 hectares of land, valued amount of property transfer tax at $704,000, west of Victoria at the headwaters of Ayum and Veitch Creek. Through payable is 1% of the first $200,000 of the Ecological Gifting program, TimberWest may use its tax receipt from NCC to a fair market value of the property and greater advantage. NCC is donating the parcel to the Capital Regional District for 2% of the remaining fair market value inclusion in Sooke Hills Wilderness Park. Containing red-listed plant communi- of the property.23 ties, potential habitats for threatened and endangered species, such as the sharp- Property transfer tax is payable by tailed snake, and habitat for species such as black bear, wolf, cougar and ungulates, the person acquiring an interest in this donation is a crucial piece in the effort to conserve a “Sea-to-Sea” Greenbelt property at the time of an application from the Sooke Basin to Saanich Inlet. for registration of the interest in the land title office.24 Unless an exemption “We are committed to sustainable forest management and recognize that some of our is available, property transfer tax is private lands have higher value uses than timber production. We are very excited payable by a conservancy organization about our relationship with the Nature Conservancy because it enables us to partici- if a fee simple interest in land is given pate in a disciplined process for assessing portions of our land and then working together to conserve unique ecological values on those lands.” —Paul McElligott, (either as a gift or in a will) or sold by a President and CEO, TimberWest Forest Corporation property owner to the conservancy

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 63 organization. Property transfer tax is a municipality,26 nor on a transfer to a not payable when a conservation “registered charity” as defined in the covenant is registered against title to Income Tax Act,ifthe land will be used land. for a charitable purpose.27 The only direct tax relief for conser- Property transfer tax exemptions vation efforts is the exemption from relating to conservation efforts property purchase tax for a transfer of Several exemptions from the require- land that is subject to a conservation ment to pay property transfer tax could covenant in favour of the Crown.28 assist certain conservation efforts.25 For There are, however, a number of example, tax is neither payable on a restrictions on this tax relief, making it transfer of land to a regional district or of limited value.

Mountain-avens, Stein Valley.

CAROL MACMILLAN

Another example of corporate/non-government organization partnership for conservation is the 1999 donation by B.C. Packers of 32.7 hectare Swishwash Island to the Nature Conservancy of Canada (NCC). In the centre arm of the Fraser River, Swishwash had been targeted for conservation over many years because of its prime and increasingly threatened migratory bird habitat. It is an amazingly intact remnant of the rich estuary ecosystems formerly so abundant in the Vancouver area, valuable as juvenile salmon habitat and vital for many other species. Swishwash Island is now held in NCC ownership with stewardship programs designed to forever protect its special natural values. B.C. Packers was able to take advantage of the tax receipt for the value of its donation.

"After our long history as part of Canada's west coast scene, it was a great pleasure for B.C. Packers to donate Swishwash Island to the Nature Conservancy of Canada and see it conserved in perpetuity. A pristine estuary island adjacent to B.C.'s largest airport and surrounded by human development, Swishwash provides key habitat for salmon,

sturgeon, migratory birds and many marine and intertidal species." —Don McLean CAMERON HERYET

64 GREEN LEGACIES: A DONOR'S GUIDE CHECKLIST OF STEPS, COSTS AND TIME FRAME

Donation of Land or Covenant

STEP* YES COST TIME FRAME Fundraising campaign Title search, including agent’s fees Title insurance Copies of charges against title (mortgages, easements, covenants, etc.) Survey of entire property Survey of easement or covenant area Legal opinion as to title Correction of title defects or other remedial action Baseline report, including mapping, aerial photography, sampling, testing Conservancy travel and other expenses Contaminated site environmental assessment/audit Municipal, Land Reserve Commission and other approvals Certification as ecologically sensitive land Appraisal Appraisal review and determination of fair market value of ecological gift Accountant – tax advice Legal – negotiating and preparing covenant documents, priority or postponement agreements, etc. Land title registration of covenant/easement and related documents including agent’s fees Property transfer tax Property insurance Publicity and promotional material- thanking donor, publicizing conservation

* Not all costs will be incurred on every transaction. In each instance, the landowner and conservancy organization will negotiate who is responsible for each transaction cost. Every transaction will involve ongoing costs as well as transaction costs. These costs will include property insurance, property taxes, maintenance, restoration and improvement, management, monitoring and enforcement. These ongoing costs are not included in the transaction costs listed above

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 65 EXAMPLE 1: Gift of a Covenant – Federal Tax Implications29

Melina owns 2.5 hectares of land on approved to receive the gift, Melina has $100,000. This is also her adjusted cost which her principal residence is located. the value of the covenant appraised and base for the land. At the time she The property contains approximately 2 submits an Application for Appraisal granted the conservation covenant to hectares of marsh, which Melina wants Review and Determination to the South Coast Conservancy Association, to preserve in its natural state. Her home regional office of Environment Canada. the land was appraised at $300,000. is built on the remaining .5 hectare. The appraiser Melina hires values the Placing the conservation covenant on Melina decides to make an ecological covenant at $50,000. The Appraisal the property resulted in a deemed dis- gift of a conservation covenant on her Review and Determination Process car- position, the proceeds of which were land to South Coast Conservancy ried out by Environment Canada also $50,000, the appraised fair market Association. Under the terms of the determines that $50,000 is the fair mar- value of the covenant. The appraiser covenant, the land cannot be subdivided ket value of the covenant and Melina determined that the value of the and the marsh area must be preserved receives a Notice of Determination of covenant at the time of acquisition was 30 in order to protect the marsh. The Fair Market Value from Environment $16,667 .This is the adjusted cost base covenant covers only the 2 hectares of Canada in which the value of the con- of the covenant. Melina designates the marshland. servation covenant is shown as $50,000. fair market value as the proceeds of dis- Melina has her land certified as eco- Melina advises Environment Canada position and the value of the gift. She logically sensitive by Environment she wishes to accept that value and pro- receives a tax receipt for $50,000. Canada and South Coast Conservancy ceeds to make the gift by granting the Melina has other income of $55,000 for Association is approved by Environment conservation covenant. She makes the the year. Canada to receive the gift. After the gift in November 2000. (All names used in this example are land is certified and the conservancy Melina purchased the land for fictional.)

MELINA’S FEDERAL TAX PAYABLE WITHOUT THE DONATION On income of $55,000 $4,921 plus ($55,000 - $30,754 = $24,246 x .22 = $5,334) Federal tax owing $ 10,255

MELINA’S FEDERAL TAX PAYABLE WITH THE DONATION

Calculation of Melina’s taxable income31 Fair market value of covenant $ 50,000 Adjusted cost base of covenant 16,667 Capital gain 33,333 Taxable capital gain (25% x 33,333) $ 8,333 Plus: Melina’s other income 55,000 Net and taxable income for the year 63,333

Donation Limit Calculation

Male common goldeneye. JARED HOBBS Amount of donation (and tax receipt) $ 50,000 100% of net income (because this is an ecological gift) $ 63,333

66 GREEN LEGACIES: A DONOR'S GUIDE Melina could claim a tax credit based on the full amount of the donation (which is less than her net income) in the year of the gift. If she did so, the amount of the credit would be 17% of 200 $ 34 Add: 29% of $49,800 $ 14,442 Total tax credit available $ 14,476 As the calculations below show, this credit would more than offset the additional tax Melina would be required to pay because of the deemed capital gain.

Melina’s federal tax payable $11,687 plus 26% of income over $61,509 ($63,333 - $61,509 = $1,824 x .26 = $474) Federal tax owing before credit $ 12,161 Less tax credit available to Melina in year of gift $ 12,161 Federal tax owing after credit $ 0 Note: Melina has a potential tax credit of $14,476. However, since tax credits are non-refundable, she would not claim a tax credit greater than the amount of her tax payable, and likely would claim a lower credit in order to take advantage of other non-refundable tax credits such as the basic personal tax credit. Melina can carry forward the balance of the amount of the donation not used to claim a tax credit in the year of the gift, or any larger amount she chooses, and spread her tax credits over up to five years.

Pacific Spirit Regional Park, Vancouver. IF MELINA DECIDED NOT TO HAVE THE COVENANT CERTIFIED AS AN NORA LAYARD ECOLOGICAL GIFT Calculation of Melina’s taxable income Fair market value of covenant $ 50,000 Adjusted cost base of covenant32 16,667 Capital gain 33,333 Taxable capital gain (50% x 33,333) 16,667 Plus: Melina’s other income 55,000 Net and taxable income for the year 71,667

Donation Limit Calculation Because this is not an ecological gift: 75% of net income of $71,667 $ 53,750 Add 25% of taxable capital gain of $16,667 4,167 Maximum amount that can be used 57,917 to claim a tax credit in year of gift Amount of donation (and tax receipt) $ 50,000 Tax credit available in year of donation 17% of 200 = $ 34 Add: 29% of $49,800 $ 14,442 Total tax credit available $ 14,476 Melina’s federal tax payable without the donation would be the same as above, $10,255.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 67 Melina’s federal tax payable $11,687 plus 26% of income over $61,509 ($71,667 - $61,509 = 10,158 x .26 = $2,641) Federal tax owing before credit $ 14,328 Less tax credit available to Melina in the year of the gift 14,328 Federal tax owing after credit 0 Note: As above, although Melina qualifies for a tax credit greater than the amount of tax owing, she would not claim the maximum credit available. Again, she would likely use an even lower amount and spread the balance of the amount of the donation over the next five years. Note that if Melina does not have the gift qualified as an ecological gift, she will have a larger taxable income for the year and a smaller amount to carry forward assuming she claims the maximum tax credit available to her in each case.

EXAMPLE 2: Gift of Land – Federal Tax Implications

Fernando makes a gift of his 72 FERNANDO’S FEDERAL TAX PAYABLE WITHOUT THE DONATION hectare property to Vancouver Island On income of $150,000 Conservancy Association. In November $21,695 plus 29% of income over $100,000 2000, the time of the gift, the property ($150,000 - $100,000 = $50,000 x .29 = $14,500) was appraised at $850,000. The Federal tax owing $ 36,195 adjusted cost base of the property is $250,000. Fernando does not have his FERNANDO’S FEDERAL TAX PAYABLE WITH THE DONATION gift qualified as an ecological gift. Calculation of Fernando’s taxable income Fernando’s principal residence is Fair market value of property $ 850,000 located on the property. The appraisal Adjusted cost base of property 250,000 indicated that the value of the residence Capital gain 600,000 and one-half hectare of land associated Less: Portion of gain exempt as principal residence 100,000 with the residence is $141,500. Capital gain 500,000 Fernando’s other income for the Taxable capital gain (50% x $500,000) $ 250,000 year is $150,000. Plus: Fernando’s other income 150,000 (All names used in this example are Net and taxable income for the year 400,000 fictional.) Donation Limit Calculation Amount of donation (and tax receipt) $ 850,000 75% of net income = .75 x 400,000 $ 300,000 Add: 25% of taxable capital gain of $250,000 62,500 Maximum amount of donation that can be used to claim 362,500 a tax credit in year of the gift Tax credit available in year of donation 17% of 200 = $ 34 Add: 29% of $362,300 105,067 Total tax credit available 105,101

Fernando’s federal tax payable $21,695 plus 29% of income over $100,000 ($400,000 - $100,000 = $300,000 x .29 = $87,000)

68 GREEN LEGACIES: A DONOR'S GUIDE Federal tax owing before credit $ 108,695 Less tax credit available to Fernando in the year of the gift 105,101 Federal tax owing after credit 3,594

Donation carry forward Amount of donation $ 850,000 Less: amount of donation that could be claimed in year of gift 362,500 Amount that could be carried forward 487,500 Note: Although Fernando could claim a credit based on up to $362,500 of his income resulting in a tax credit of $105,101, he would likely use a lower amount in order to be able to claim other non-refundable tax credits available to him such as the basic personal tax credit. He could carry forward the balance of the amount of the donation for up to five years and claim tax credits on the basis of that balance.

IF THE DONATION OF THE LAND QUALIFIES AS AN ECOLOGICAL GIFT Calculation of Fernando’s taxable income Taxable capital gain (25% x 500,000) $ 125,000 Plus: Fernando’s other income 150,000 Net and taxable income for the year 275,000

Donation Limit Calculation Amount of donation (and tax receipt) $ 850,000 Maximum amount of donation that can be used to claim a tax credit in year of the gift 100% of net income $ 275,000 Tax credit available in year of donation

17% of 200 = $ 34 Petroglyphs, Nass River. GARY FIEGEHEN Add: 29% of $274,800 79,692 Total tax credit available 79,726

Fernando’s federal tax payable with the donation of an ecological gift $21,695 plus 29% of income over $100,000 ($275,00-$100,000=$175,000 x .29 = $50,750)

Federal tax owing before credit $ 72,445 Less tax credit available to Fernando in the year of the gift 72,445 Federal tax owing after credit 0 Note: As in Melina’s example, although Fernando could claim a tax credit based on up to $275,000 in the year of the gift, he would not claim a tax credit greater than the amount of tax owing and probably would use an even lower amount. Again, as above, he could carry forward the balance of the amount of the donation for up to five years and claim tax credits on the basis of that balance. If he makes an ecological gift, his taxable income will be lower than if it were not an ecological gift and he will have a larger amount to carry forward, assuming he claims the full amount available to him in the year of the gift.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 69 200, 1750 Courtwood Crescent, 23 Property Transfer Tax Act, s. 3. FOOTNOTES Ottawa, Ont., K2C 2B5. 24 Property Transfer Tax Act, s. 2. 12 This definition is taken from the 25 For exemptions, see Property Transfer Canadian Uniform Standards of 1 This chapter provides a very brief Tax Act, R.S.B.C. 1996, c. 378, sections Professional Appraisal Practice (the overview of the tax and legal implica- 5, 6, 14, 16 and 16. tions of gifts of land or interests in “Standards”), effective January 1, land. With some exceptions, this chap- 2001. 26 Property Transfer Tax Act, section 14(3)(s). ter reflects the law as of December 31, 13 Donors should consider retaining the 2000. Donors and recipients should services of an appraiser who is a mem- 27 Property Transfer Tax Act, section consult tax and legal professionals at ber of the Appraisers Institute of 14(4)(b) – a registered charity as the earliest possible opportunity. More Canada and who has experience valu- defined in section 248(1) of the detailed information about all of the ing easements and covenants in the Income Tax Act. issues raised in this chapter is available local market. in the following publications written 28 Property Transfer Tax Act, s. 16. 14 See the Information Circular, by Ann Hillyer and Judy Atkins and 29 The tax receipt also will be available Ecological Gifts: Implementing published by West Coast to reduce provincial income tax, either Provisions of the Income Tax Act of Environmental Law Research indirectly where provincial taxes are Canada, Ottawa, Ont.:, Canadian Foundation: Giving It Away: Tax calculated as a percentage of federal Wildlife Service, Environment Canada. Implications of Gifts to Protect Private taxes, or directly, as in British This information circular contains Land, and Greening Your Title: A Columbia, where the province has Environment Canada’s policies relating Guide to Best Practices for adopted an independent calculation to ecological gifts. The most current Conservation Covenants. Both are of tax and tax credits. available on West Coast Environmental edition may be found on the Law’s website: www.wcel.org Canadian Wildlife Service Web site, 30 Using the formula (A x B) divided by C part of The Green Lane, Environment where A is the adjusted cost base of 2 Land Title Act, R.S.B.C. 1996, c. 250. Canada’s Internet site, at the land, B is the value of the 3 Land Title Act, R.S.B.C. 1996, c. 250, http://www.cws-scf.ec.gc.ca/ecogifts/. covenant and C is the fair market s. 219(3)(c). It also is available from: Habitat value of the land immediately before Conservation Division, Canadian the covenant was granted (Income Tax 4 Income Tax Act, s. 118.1(1) (total Wildlife Service, Environment Canada, Act, s. 43). charitable gifts). Ottawa, Ontario K1A 0H3. 31 These numbers and calculations in 5Income Tax Act, s. 118.1(3). 15 This is the definition for ecologically these examples are simplified for illus- 6Income Tax Act, ss. 118.1(6), 110.1(3). sensitive land that currently is used in tration purposes. British Columbia. 7Income Tax Act, s. 118.1(1) “total 32 The formula in the Income Tax Act for gifts.” 16 Ecological Gifts: Implementing calculating the adjusted cost base of a Provisions of the Income Tax Act of covenant specifically relates only to 8Income Tax Act, s. 40(2)(b). Canada. ecological gifts. This example assumes the same formula could be used in 9Income Tax Act, s. 54 “principal resi- 17 Ecological Gifts: Implementing relation to gifts of covenants that do dence.” The definition is detailed and Provisions of the Income Tax Act of not qualify as ecological gifts. the requirements differ depending on Canada. the nature of the taxpayer. See section 54 of the Act for the details of what 18 Ecological Gifts: Implementing qualifies as a principal residence. Provisions of the Income Tax Act of Canada, note 49, pp. 11-12. See 10 Income Tax Act, ss. 110.6(1) “qualified Appendix 3 of the circular for a com- farm property”, 110.6(2). plete list of certification authorities.

11 For more information about valuing 19 Income Tax Act, ss. 118.1(12), 110.1(6). conservation covenants, see Ian C. Attridge, Conservation Easement 20 Assessment Act, R.S.B.C. 1996, c.20, s. Valuation and Taxation in Canada, 19(7). Ottawa: North American Wetlands 21 See, for example, Municipal Act, s. 339 Conservation Council (Canada), 1997, and Taxation (Rural Area) Act, s. 15. Report No. 97-1. Contact the Secretariat, North American Wetlands 22 Property Transfer Tax Act, R.S.B.C. Fly agaric (Amanita muscaria), East Sooke 1996, c. 378. Conservation Council (Canada), Suite Park, Victoria. MICHAEL DUNN

70 GREEN LEGACIES: A DONOR'S GUIDE DIRECTORY OF ORGANIZATIONS: Profiles and Listings

—DAVID PINEL, GEORGIA STRAIT ALLIANCE By Dick Cannings and Margeare Holm

REGIONS A Lower Mainland BVancouver Island C Southern Interior F D Kootenay E Cariboo G F Omineca/Peace G Skeena

Provincial E National

B C A D DIRECTORY OF ORGANIZATIONS:

The not-for-profit organizations listed Activity Legend in the following Directory are working Look for these letters to learn about the SEARCH ON THE WEB hard for nature in British Columbia. activities of the organizations. To search for organizations by region They rely on donations from private A Working with landowners to be and type of project, and for continually up-dated information and web links, citizens and institutions to provide good stewards of their properties. services for the public good. please go to www.stewardshipcen B Offering educational activities to tre.bc.ca/greenlegacies. For more information about any of learn about our natural world. the organizations, please contact them directly by telephone, fax, email or via C Working with landowners to use their websites. They will be pleased to covenants to protect natural fea- discuss how their work matches your tures. ATTENTION NATURE CONSERVATION GROUPS client’s interests. D Raising funds to permanently To sign on to the Green Legacies acquire and manage lands. Guide, please go to www.stewardship How to use this Directory E Restoring and enhancing habitat. centre.bc.ca/greenlegacies and follow F Caretaking and/or monitoring nat- the links to the sign-up page. Or con- Unless otherwise noted, all organizations ural areas. tact the Project Coordinator at green- are not-for-profit societies. [email protected]. G Undertaking research projects. Profiled organizations H Providing services and expertise to Many organizations have sponsored a the citizens of British Columbia. full page that provides information I Seeking the permanent dedication about their activities, purposes, history and management of Crown land and giving plans. areas as parks, protected areas and ecological reserves. Listings Every participating organization is listed with contact information, legal name and registration numbers.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 73 Legal Name research on environmental issues in coordinating an ongoing parks, wilder- B.C.E.N. Educational Foundation British Columbia. To develop, design ness and forest education project. and facilitate community education Region Provincial programs to help bring about a more Giving Opportunities Charity No. 89118 7148 RR0001 sustainable society and improve the Bequests, donations, or participation in Society No. S-33419 Earth’s health. an Environmental Fund of B.C. work- Activity Legend B E G H place giving campaign. Accomplishments Purpose BCENEF has successfully undertaken History To provide public education and scien- and delivered a variety of environ- The BCENEF was incorporated in tific research on ecological issues in mental initiatives and programs that March 1995 and became a federally reg- order to maintain the prosperity of the include: publishing a guide to ecologi- istered charity in September of that natural world and improve the quality cal restoration resources for British year. We sponsor and foster public edu- of life for individuals and communities. Columbia, coordinating the Helping cation and scientific research on eco- the Land Heal Ecological Restoration logical issues and practices. The Programs Conference, sponsoring restoration BCENEF has a proven track record in The BCENEF conducts research and activities in Meager Creek Hot environmental education and project implements educational programs Springs, organizing and sponsoring a management. about: air quality/ozone depletion, lecture series on health and toxins and chemical impacts on human and ecosystem health, ecological restoration and ecosystem-based planning, environmental law, values and citizenship, forest management, parks and protected areas and watershed stewardship.

Future Goals To continue to carry out our mission to implement public education and

CONTACT John McInnis, EXECUTIVE DIRECTOR 610 – 207 West Hastings Street Vancouver, B.C. V6B 1H7 Tel: (604) 879-3438 Fax: (604) 879-2272 Meager Creek Hot Springs. Once contaminated by high recreational use, the BCEN Educational [email protected] Foundation sponsored work to restore this rare and biologically diverse wetland ecosystem. RON SHEWCHUK

74 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name B.C. Wildlife Federation

Region Provincial Charity No. 11880 1315 RR0001 Society No. S-3875 Activity Legend A B C D E F G H

Organization The BCWF is a province-wide, voluntary conservation organization repre- senting British Columbians whose aims are to protect, enhance and promote the wise use of the environment for the benefit of present and future generations.

Programs The B.C. Wildlife Federation’s programs include: Wilderness Watch, Wetland Keepers Education, Fishing Forever, Becoming an Outdoor Woman and Conservation Kids. Northern Rockies, Toad River. JONATHAN GRANT

Future Goals History To continue to provide opportunities The B.C. Wildlife Federation is the CONTACT for all generations to enjoy our fish, largest conservation organization in the Doug Walker, EXECUTIVE DIRECTOR wildlife and outdoor recreational oppor- Province of British Columbia. We cur- 303 – 19292 60th Avenue Surrey, B.C. V3S 3M2 tunities. rently have over 40,000 members with Tel: (604) 533-2293 130 clubs. Accomplishments Fax: (604) 533-1592 BCWF has provided over $1.2 million [email protected] www.bcwf.bc.ca to conservation projects over the past 15 years.

Giving Opportunities Memberships: direct, corporate and life.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 75 Legal Name Canadian Nature Federation

Region National Charity No. 11883 4704 RR0001 Society No. N/A Activity Legend A B E F G H I

Purpose The Canadian Nature Federation is the national voice of Canada’s naturalists, with a mission to protect our natural environment, its diversity and the processes that sustain it. The Canadian Nature Federation is helping protect the beauty and diversity of our natural heritage for the benefit and enjoyment of future generations. GARY FIEGEHEN Programs In partnership with members, volun- encourage federal economic reforms Haanas, Gulf Islands, Pacific Rim, teers and affiliated organizations, CNF that will support environmentally sus- Tatshenshini and Churn Creek. CNF works on four national conservation tainable practices. has also funded projects to monitor programs: Wildlands and Seas, Endan- birds and protect habitat in some of gered Species, Bird Conservation and Accomplishments B.C.’s 84 Important Bird Areas. Youth and Public Education. CNF is CNF has led many successful initiatives launching a program on climate change to protect Canadian wildlands, parks, Giving Opportunities and leads the Green Budget Coalition – threatened species and their habitat and Donations, membership, monthly giv- working with governments to achieve to educate the public about our natural ing, multi-year pledges, bequests, gifts substantial reinvestments in the envi- environment. In British Columbia, CNF of life insurance, securities, charitable ronment and implement policies campaigns have focused on Gwaii gift annuities, charitable remainder encouraging environmentally sustain- trusts, honour and memorial gifts. able practices. CONTACT History Future Goals Nadine Fowler, In 1939, Reginald Whittemore founded CNF is strengthening its partnerships MANAGER, MAJOR AND PLANNED GIFTS Canadian Nature magazine in memory with other organizations so that we 606 – 1 Nicholas Street of his late wife Mabel Frances, which may complete Canada’s national terres- Ottawa, Ontario K1N 7B7 launched a tradition of conserving trial and marine parks systems, protect Tel: (613) 562-3447 Canada’s natural heritage. Originally endangered species and their habitat, Fax: (613) 562-3371 named the Canadian Audubon Society, conserve Important Bird Areas, imple- [email protected] we became the Canadian Nature ment public education programs and www.cnf.ca Federation in 1971.

76 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C.

Legal Name Stein Valley, Tetrahedron, Kitlope and campaigns to establish new protected Canadian Parks and Wilderness Society Muskwa-Kechika. areas and to ensure that nature comes – B.C. Chapter first in the management of existing Giving Opportunities parks. We work cooperatively with a Region Provincial Gifts of life insurance, charitable gift wide range of interests at the federal, Charity No. 10686 5272 RR0001 annuities, charitable remainder trusts, provincial and local level. Society No. S-28573 bequests, securities, monthly dona- Activity Legend B C F G H I tions, donations and membership. CONTACT Bob Peart, EXECUTIVE DIRECTOR Purpose History 502 – 475 Howe Street CPAWS is Canada’s grassroots voice for The Canadian Parks and Wilderness Vancouver, B.C. V6C 2B3 wilderness. We are solutions-oriented Society, founded in 1963, is a national Tel: (604) 685-7445 and have an excellent history of pro- not-for-profit organization. We have Fax: (604) 685-6449 tecting parks and wilderness through- 11 chapters across the country with [email protected] out Canada. over 20,000 active members. We are www.cpawsbc.org highly respected for our science-driven Programs CPAWS-BC has five primary conservation campaigns: Marine Conservation, Northern British Columbia, Yellow- stone to Yukon, ParkWatch, and Special Sites and Places.

Future Goals To protect wilderness through the establishment of protected areas and the promotion of natural resource use that is sustainable for nature, communities and the economy.

Accomplishments CPAWS has played a significant role in protecting over 45 million hectares of Canada’s wild spaces, particularly in the last decade. Some of the successful B.C. campaigns that we have been involved in are: the Tatshenshini-Alsek, Akamina-Kishinena, Gwaii Haanas, The Northern Rockies of B.C. – the Serengeti of the north. WAYNE SAWCHUK

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 77

Legal Name most respected voices on climate environment. Today, thanks to the sup- David Suzuki Foundation change, having published more than a port of more than 35,000 members dozen expert-reviewed reports on the around the world, the Suzuki Region National greatest environmental challenge of the Foundation has become one of Canada’s Charity No. 12775 6716 RR0001 21st century. most respected environmental science Society No. S-26639 and education organizations. Activity Legend B E F G H Giving Opportunities Donations, monthly donations (Friends Purpose of the Foundation Program), honour CONTACT To preserve and restore the balance of and memorial gifts and planned gifts. Corinne Rogers, nature. Through science and education, DIRECTOR OF DEVELOPMENT 219 – 2211 West 4th Avenue to protect our natural heritage and help History Vancouver, B.C. V6K 4S2 build a sustainable economy for future Well-known scientist and broadcaster Tel: (604) 732-4228 generations. Dr. David Suzuki founded the David Fax: (604) 732-0752 Suzuki Foundation in 1991 after receiv- [email protected] Programs ing more than 17,000 letters from peo- www.davidsuzuki.org The David Suzuki Foundation’s areas of ple asking how they could help the activity include: climate change, air pollution and clean energy, marine conservation and coastal rainforests.

Future Goals To reduce global warming and air pollution in Canada and the world. To move to environmentally responsible forestry. To protect and restore Canada’s marine ecosystems. To build a sustainable economy and make protection of nature part of the everyday decision-making of government and industry.

Accomplishments The David Suzuki Foundation has been instrumental in reforming forestry practices in the rare coastal temperate rainforests of Canada’s west coast to be ecologically responsible. The Suzuki

Foundation is also one of Canada’s SUZUKI ARCHIVES DAVID

78 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name close to 90 farmers in the Trust’s pro- CONTACT Delta Farmland and Wildlife Trust grams, DF&WT has planted over 6.0 Margaret Paterson, km of hedgerow habitat, completed OFFICE COORDINATOR Region Lower Mainland 1270 hectares of laser leveling on farm- 205 – 4882 Delta Street Charity No. 13839 7740 RR0001 land, and maintained average annual Delta, B.C. V4K 2T8 Society No. S-30194 acreages of 280 hectares and 1455 Tel: (604) 940-3392 Activity Legend A D E F G hectares of grassland set-asides and Fax: (604) 946-7820 winter cover crops respectively. [email protected] Purpose To promote the preservation of the Giving Opportunities farmlands of the Fraser River delta and Cash donation, securities, life insurance the associated wildlife habitat through proceeds, property for resale (land, sustainable farming and conservation house or art work) and residue of Farmland in the Fraser River delta is used by practices. estate. over 300 species of birds including the snow geese shown here. Programs History Activities include farm stewardship to DF & WT was established in Delta, B.C. benefit wildlife: grassland set-asides, in 1993, as a partnership between farm- cover crops, hedgerows, laser leveling ers and naturalists, to cooperatively and grass margins. implement land stewardship and sustainable agriculture programs. The Future Goals Fraser River delta provides wintering To ensure farmland in the Lower Fraser habitat for over 1.5 million migratory river delta continues to provide wildlife birds; this is the highest density of win- habitat, to continue efforts to increase tering waterfowl, shorebirds and rap- the amount of high quality habitat avail- tors in Canada. The long frost-free able, and to improve public awareness growing season and rich alluvial soils that agriculture and wildlife can co-exist make this a nationally important agri- for the benefit of all in perpetuity. cultural area.

Accomplishments DF&WT has implemented field programs that enhance crop fields while simultaneously providing valuable winter habitat for large raptor concentra- tions and over a million waterfowl and shorebirds migrating along the Pacific

flyway. Through the participation of AND WILDLIFE TRUST ARCHIVES FARMLAND DELTA

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 79 Legal Name Ducks Unlimited Canada

Region National Charity No. 11888 8957 RR0001 Society No. S-8003 Activity Legend A B C D E G

Purpose To promote and achieve wetland conservation for the benefit of wildlife and people.

Programs Ducks Unlimited Canada is a private nonprofit charitable organization dedi- The Redhead duck pictured above is analogous to the canary in the coal mine. Pristine water- cated to conserving wetlands for North fowl habitats assure a legacy of fish and wildlife habitats and pure drinking water for people.

America’s waterfowl, wildlife and peo- DUCKS UNLIMITED ARCHIVES ple. From the salt marshes of Atlantic Canada to the estuaries of the Pacific Future Goals Giving Opportunities coast, we are working for wetlands. We are continuing to use diverse, scien- Our habitat conservation programs rely Since 1938, we have rebuilt lost wet- tific approaches to conserve wetland exclusively on the generosity of our lands, improving those in disrepair and habitats across the country. Throughout donors. In addition to our fund-raising protecting others from being lost. Over history, wetlands have been the first tar- events, we can receive donations in the 7,600,000 hectares of Canadian land gets of change. In coastal areas, they form of bequests through wills, named has been conserved. That's an area have been dyked off in favour of hous- beneficiaries from life insurance, eco- roughly the size of New Brunswick. ing projects and commercial ventures. logical land gifts, or living trusts. In the Prairies, widespread draining Options for recognition are available. continues in an attempt to increase CONTACT agricultural land. In large urban centres, History Wayne Pritchard, wetlands are the first to go when devel- Ducks Unlimited was founded in 1938 SENIOR DEVELOPMENT OFFICER opment sprawls outward. by a group of conservation-minded Unit 511, 13370 – 78th Avenue sportsmen. DUC has been working to Surrey, B.C. V3W 0H6 Accomplishments protect wetland habitat in British Tel: (604) 592-0987 Fax: (604) 592-0930 In British Columbia, we have completed Columbia since 1969. [email protected] over 400 conservation projects totaling www.ducks.ca 66,000 hectares of wetlands and associated areas for wildlife and people.

80 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. (EKES)

Legal Name programs and to develop strategies for Giving Opportunities East Kootenay Environmental Society the long-term viability of our commu- Monthly donations, donations and (EKES) nities and conduct scientific research membership. on species at risk. Region Kootenay Background Charity No. 13489 2496 RR 0001 Accomplishments The East Kootenay Environmental Society No. S-22548 EKES achieved the designation of B.C.’s Society has been working to protect the Activity Legend B E F G H I largest wildlife conservation area, the precious natural legacy of the East Southern Rocky Mountain Conservation Kootenay region since 1987. EKES Purpose Area; protected the Cummins River received the provincial Minister of the To protect the diversity of wildlife habi- Valley, a rare Rocky Mountain rainforest; Environment’s Award in 1998. tat, the wild lands, the air, the water and ensured the expansion of the Purcell the quality of life of southeastern Wilderness Conservancy, southern CONTACT British Columbia. Canada’s largest road-free tract of land; Anne Levesque, EXECUTIVE DIRECTOR and worked to protect the longest intact P.O. Box 8 – 495 Wallinger Street Programs wetlands in North America, the Kimberley, B.C. V1A 2Y5 EKES protects critical wildlife habitat of Columbia Wetlands. EKES also coordi- Tel: (250) 427-9325 the southwestern slopes of the Rocky nated research on mountain caribou and Fax: (250) 427-3535 Mountains, conducts scientific research ensured that the region’s pulp industry [email protected] on species at risk and ensures wilderness must use the best available air emissions www.ekes.org tourism and recreation do not destroy and landfill site technology. our region’s water quality, wild spaces or biodiversity. EKES monitors the local pulp mill development plans, raises awareness on climate change and offers schools of the Columbia Basin a curriculum-based program on ecosystems.

Future Goals To ensure environmental policies and land use plans that protect species at risk, watersheds and rare ecosystems; to prevent pollution that destroys air and water quality of the region; to increase community stewardship in ecosystem protection through public and school

The southeast corner of British Columbia’s Rocky Mountains is home to the densest population of grizzly bears in North America. LARRY TOOZE

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 81 Legal Name Purpose Nation; and the establishment of the Ecotrust Canada To support the emergence of a conserva- Aboriginal Mapping Network to con- tion economy in the coastal temperate nect and support indigenous mapping Region Provincial rainforest region of British Columbia. practitioners. Working within a frame- Charity No. 89474 9969 RR0001 We envision a region in which the econ- work that integrates accepted science Society No. XS-41348 omy results in social and ecological and community knowledge, we provide Activity Legend D E G H I improvement rather than degradation. quality research and specialized training in information technologies, enabling Programs communities to make informed deci- > Mapping and information products sions and achieve their vision. We also > On-site training and technical provide business and economic devel- support opment services to support the entre- > Land use planning preneurs who are building the emerging > Networking, workshops and conservation economy. conferences > Economic and business Giving Opportunities development services Donations, bequests, securities, gifts of life insurance, charitable gift annuities Future Goals and charitable remainder trusts. At Ecotrust Canada we believe environmental conservation must include peo- History ple, jobs and communities, or it will Ecotrust Canada was founded in Nov- ultimately fail. Our aim is to find ways ember 1994 on the belief that con- for people to earn good livelihoods while frontation between environmentalists conserving and restoring the resources and industry must give way to solutions upon which those livelihoods depend. rooted in conservation-based development. Accomplishments Ecotrust Canada has built a solid repu- CONTACT tation as the trusted partner of individ- Nina Winham, VICE PRESIDENT uals and groups working to strengthen 202 – 1226 Hamilton Street their communities. Some projects Vancouver, B.C. V6B 2S8 include: support for the Haisla First Tel: (604) 682-4141 In a conservation economy, environmental Nation to protect the Kitlope Valley; Fax: (604) 682-1944 protection and healthy, diverse local transfer of ownership of the Koeye [email protected] economies go hand in hand. River Lodge to the Heiltsuk First www.ecotrustcan.org ECOTRUST CANADA ARCHIVES

82 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name and environment education resource including the 1996 Peter F. Drucker Evergreen development. Award for Non-profit Innovation.

Region National Future Goals Giving Opportunities Charity No. 13181 5763 RR0001 Evergreen envisions a sustainable soci- Donations, bequests, sponsorship of Society No. XS-34139 ety where individuals live in harmony specific programs or events, and Gift of Activity Legend A B C D E F with and contribute meaningfully to Nature (plant a tree in honour of some- their local environment. Evergreen will one special). Purpose be at the forefront of the movement to To bring communities and nature create this society, by empowering History together for the benefit of both. To communities, by creating innovative Starting with three staff in Toronto, engage people in creating and sustain- resources and by transforming educa- Evergreen has a regional office in ing healthy, dynamic outdoor spaces – tional values. Vancouver, projects and staff across in our schools, our communities and Canada, and a joint venture in Cuba. our homes. Accomplishments Evergreen manages highly developed, Since its establishment in 1991, Evergreen holistic programs that address issues of Programs has facilitated more than 1,200 commu- community development, environmen- Evergreen motivates people to create nity and school ground greening projects tal education, biodiversity conservation, and sustain healthy, natural outdoor across Canada. Its work has been recog- urban sustainability and human health. spaces and gives them the practical tools nized for its efforts with several awards to be successful through its three core programs: Learning Grounds (transforming school grounds), Common Grounds (working on publicly accessible land) and Home Grounds (for the home landscape). Core services include urban land protection, stewardship, capacity building, curriculum delivery,

CONTACT Shaugn Schwartz, REGIONAL DIRECTOR 404 – 134 Abbott Street Vancouver, B.C. V6B 2K4 Tel: (604) 689-0766 Toll Free: 1-888-426-3183 Fax: (604) 669-6222 [email protected] www.evergreen.ca Highlands Elementary in North Vancouver. JOSHUA BERSON PHOTOGRAPHY

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 83 Legal Name Federation of British Columbia Naturalists

Region Provincial Charity No. 1891 3912 RR0001 Society No. S-8399 Activity Legend A B C D E F G H I

Purpose To know nature, and to keep it worth knowing.

Programs The Federation of British Columbia Naturalists is the voice for naturalists and naturalist clubs in the province. Naturalists are working to protect important wildlife habitat in British Columbia. CAROL MACMILLAN Programs focus on learning about and enjoying nature and on protecting wildlife habitat. Over 50 member clubs, Accomplishments History in communities throughout British Naturalist clubs have been active in the Founded in 1969, the FBCN now has Columbia, run a full program of nature province for over a hundred years. over 50 member clubs. FBCN volun- education and conservation activities. They have worked to create parks and teers provide many hours of support to Current projects include the Living by protected areas, develop stewardship the organization and are committed to Water Project and participation in the programs, including bluebird trails, our goals of promoting the enjoyment international Important Bird Areas rehabilitate marshes, act as ecological and understanding of nature and pro- program. reserve wardens, monitor critical habi- tecting biodiversity and ecosystems. tats, provide nature interpretation The FBCN encourages the formation of Future Goals walks and talks to the public, conduct new nature clubs in British Columbia. To bring nature closer for all residents bird, plant and amphibian surveys and run nature centres. and visitors to British Columbia. FBCN CONTACT members will share our knowledge and Maria Hamann, OFFICE MANAGER Giving Opportunities love of wildlife and wild places and 425 – 1367 West Broadway Donations for the ongoing activities of work to ensure that they survive for Vancouver, B.C. V6H 4A9 future generations to enjoy. the FBCN and planned giving such as Tel: (604) 737-3057 bequests through our FBCN Foundation Fax: (604) 738-7175 to endowment funds for nature steward- [email protected] ship and education projects. www.naturalists.bc.ca

84 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Fund, and Nature For B.C. Fund, sup- use planning tables; FBCN involve- Federation of British Columbia port conservation, research and educa- ment with the Grasslands Conservation Naturalists Foundation tion work by naturalists throughout Council of British Columbia; Important British Columbia through Federation Bird Areas Program; and Living by Water Region Provincial of B.C. Naturalists programs. Project. Charity No. 88945 8840 RR0001 Society No. S-26380 Future Giving Opportunities Activity Legend A B C E F G H I Goals: Increase awareness of FBCN The Vancouver Foundation manages Foundation; build our endowment our endowment funds. Donor acknowl- Purpose funds so that critical projects can be edgement and recognition policies are To promote the preservation of the nat- funded through FBCN to protect nature available on request. Contact the FBCN ural environment for future genera- in B.C.; develop a new planned-giving Foundation regarding bequests and tions through raising funds for conser- initiative to support naturalists in their donations to both Endowment and vation, research and education projects. ability to respond to the urgency of Special Project Funds. habitat loss. Programs History FBCN Foundation supports projects of Accomplishments The Federation of B.C. Naturalists has the Federation of B.C. Naturalists and Ten years of providing funding and sup- worked for over 30 years in the areas its member clubs that link people and port to educational and conservation of habitat protection and restoration, communities to nature. Our three projects in B.C. including: the FBCN land stewardship, interpretation of Endowment Funds, the Katherine M. Land for Nature Program; B.C. Naturalist; natural history and education. FBCN Sherman Fund, Land Stewardship Wildlife Watch; representation on land Foundation was established in 1990 when the late Katherine M. Sherman of Victoria bequeathed a major portion of her estate to the FBCN. Katherine Sherman was a keen naturalist and a strong supporter of the FBCN.

CONTACT Frances Vyse, CHAIR 425 – 1367 West Broadway Vancouver, B.C. V6H 4A9 Tel: (604) 737-3057 Fax: (604) 738-7175 [email protected] www.naturalists.bc.ca FBCN Foundation supports many naturalists’ projects, enabling them to pass on the joy of discovering our natural world. ALAN VYSE

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 85 Legal Name promoting environmentally friendly other communities around the region; Georgia Strait Alliance boating practices and sustainable aqua- forced a cement company to shelve plans culture. to burn hazardous waste on the Fraser Region Provincial estuary; won a cap on the number of Charity No. 13994 2254 RR0001 Future Goals salmon netcage farms and a commit- Society No. S-0026634 To protect biodiversity and marine ment to improved waste management Activity Legend A B F habitat, safeguard air and water quality regulations within two years and closed from industrial and urban pollutants containment pilot projects; launched a Purpose and sewage, promote links between national award-winning Green Boating To protect and restore the marine envi- health of ecosystems and human com- program; taught several hundred volun- ronment and promote sustainability of munities and foster stewardship of the teers to monitor intertidal biodiversity Georgia Strait, its adjoining waters and marine environment. and helped activists around the region communities. use electronic networking. Accomplishments Programs GSA developed B.C.’s first “ToxicSmart” Giving Opportunities GSA specializes in education and advo- education program in the mid- Gifts of cash, charitable bequests, life cacy on marine habitat, biodiversity and Vancouver Island area and Greater insurance, gifts of stocks or bonds, gifts pollution prevention. Programs include Victoria; won an upgrade of two of a charitable trust, gift annuities, household toxic product reduction, Vancouver sewage treatment plants to memorial gifts, monthly donor pro- working to establish marine reserves, secondary treatment and brought atten- gram and property or other items for coastline stewardship and monitoring, tion to inadequate sewage treatment in resale or auction.

History Established in 1990, GSA is the only organization in B.C. focusing all its efforts and resources on region-wide marine conservation issues.

CONTACT Laurie MacBride, EXECUTIVE DIRECTOR 201 – 195 Commercial Street Nanaimo, B.C. V9R 5G5 Tel: (250) 753-3459 Fax: (250) 753-2567 [email protected] www.georgiastrait.org

The fate of the Georgia Strait, and B.C.’s spectacular marine life, is in our hands. BRYAN NICHOLS

86 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name foundation for working together to CONTACT Earthlife Canada Foundation build sustainable societies and cultures: John Broadhead, PRESIDENT > fostering community understanding P. O. Box 638 Region Skeena and support for sustainability imper- Queen Charlotte City, B.C. V0T 1S0 Charity No. 11889 0383 RR001 atives Tel: (250) 559-8068 Society No. S-0021215 > supporting the Haida Nation in Fax: (250) 559-8006 Activity Legend A D G H I asserting the right to be responsible [email protected] for the well-being of the islands www.spruceroots.org Purpose > developing innovative mapping tools To promote sustainability on Haida for displaying ecosystem trends, Gwaii (Queen Charlotte Islands), which habitat values and land use plans, means that whatever we enjoy today including a large collection of digital should be here in equal measure for our maps and images for public access children and for the generations to > publishing SpruceRoots magazine on come. paper and the web for seven years

Programs Giving Opportunities > SpruceRoots magazine on paper and Arranged on a personal basis with indi- web vidual donors. Enquiries are welcome. > geographic analysis and map publications History > resource use and economic analysis Earthlife Canada Foundation was > community collaboration established in 1986 to promote sustainable development in British Columbia Future Goals and protect biodiversity in natural A land use plan for Haida Gwaii that is: habitats. Our approach is to work with > developed through an innovative others to promote conservation plan- approach to ecosystem-based planning and effective public advocacy. ning Through over $10 million worth of > respectful of Haida Aboriginal rights ECF programs such as Gwaii Haanas, and title Endangered Spaces and B.C. Wild, mil- > consistent with local community val- lions of hectares of natural areas in B.C. ues and global sustainability impera- have been protected. The Gowgaia tives Institute on Haida Gwaii is our sole Haida Gwaii (Queen Charlotte Islands). current focus. Accomplishments Believing that information is influence, and that shared understanding is the

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 87 (GCC)

Legal Name education, extension, stewardship and projects with the ranching community. Grasslands Conservation Council of demonstration and to effectively collect GCC projects aim to raise awareness British Columbia (GCC) and disseminate information on grass- about the grasslands and grassland man- lands, grassland conservation and management issues, while achieving steward- Region Provincial agement, research and monitoring. ship on the ground. Charity No. 87004 2777 RR0001 Society No. S-40384 Accomplishments Giving Opportunities Activity Legend A B D E F G H I The GCC is compiling existing inven- Bequests, donations, donations of pub- tory information to build a grassland licly traded securities and memberships. Purpose Geographic Information System (GIS) To foster a greater awareness for, and and associated maps for the province. History understanding about, B.C.’s grasslands; This GIS will be the most comprehensive The Grasslands Conservation Council to promote stewardship and manage- source of grassland information in B.C. of British Columbia was founded in ment practices that ensure the sustain- The GCC has developed a grasslands August 1999 in response to increasing ability of B.C.’s grasslands; to support website, a portable grasslands display pressures on B.C.’s grasslands and the the conservation of representative and grassland interpretive signs, and perceived need to take action on key grassland ecosystems, species at risk continues to publish the bi-annual B.C. grassland issues. The GCC is a strategic and their habitats. Grasslands newsletter, organize annual alliance of organizations and individu- Sustaining Healthy Grasslands sympo- als dedicated to the conservation and Programs siums and develop demonstration stewardship of B.C.’s grasslands. The GCC has four core program com- ponents: communication and extension, research, monitoring and inventory, and demonstration.

Future Goals To promote the sustainable use and management of B.C.’s grasslands through

CONTACT Bruno Delesalle, EXECUTIVE DIRECTOR 954A Laval Crescent Kamloops, B.C. V2C 5P5 Tel: (250) 374-5787 Fax: (250) 374-6287 [email protected] http://www.bcgrasslands.org Mid-elevation grassland and riparian area monitoring site, Hamilton Commonage, 23 km east of Merritt, B.C. BRUNO DELESALLE

88 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Greenpeace Canada

Region National Charity No. Not applicable Society No. A-42999 Activity Legend A B D G H

Purpose To protect biodiversity in all its forms, to protect whales, to prevent pollution and abuse of the earth’s oceans, land, air and fresh water, and to end all nuclear threats.

Programs > Ocean Ecology (and Whales) > Forests GREENPEACE ARCHIVES > Nuclear > Toxics threats to the forefront of public atten- an organization that began with a > Genetically Modified Organisms tion and on many issues has brought remarkable voyage to Amchitka in 1971 (GMO) about major change. For a detailed list- and has since grown into the most ing of accomplishments, please visit our effective environmental organization in Future Goals website. the world, with over three million sup- To ensure the ability of the Earth porters in over 26 countries. to nurture life in all its diversity. Giving Opportunities Therefore, Greenpeace seeks to protect Bequests, direct-debit monthly dona- biodiversity, to protect whales, to pre- tions,“Make a Wave” program and gifts CONTACT vent pollution and abuse of the Earth’s of life insurance. Natasha van Bentum, oceans, land, air and fresh water, and to WILLS & LEGACIES ADVISOR end all nuclear threats. History 1726 Commercial Drive Vancouver, B.C. V5N 4A3 Greenpeace is an independent cam- Tel: (604) 253-7701 Ext. 21 Accomplishments paigning organization that uses non- Fax: (604) 253-0114 Through a unique combination of violent, creative confrontation to [email protected] peaceful direct action, environmental expose global environmental problems, www.greenpeace.org advocacy, political lobbying, public edu- and to force the solutions that are cation and research, Greenpeace has suc- essential to a green and peaceful future. ceeded in bringing major environmental The story of Greenpeace is the story of

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 89 (HAT)

Legal Name Habitat Acquisition Trust

Region Vancouver Island Charity No. 88962 6545 RR0001 Society No. S-36193 Activity Legend A B C D E F G H I

Purpose: To enhance the protection and stewardship of ecologically significant lands on southern Vancouver Island and the Gulf Islands.

Programs Habitat Acquisition Trust protects sensitive habitats through donation or purchase, the use of conservation Every habitat is a complex system of plants and animals, each dependant on the whole for its covenants on private properties, envi- survival. HAT is working to preserve habitat for future generations. CLAUDIA COPLEY ronmental stewardship projects, and public education. stewardship project. We are also History responsible for initiating Conservation Habitat Acquisition Trust was estab- Future Goals Connections, a website linking envi- lished in 1996 in Victoria, B.C. by the To create a conservation legacy by pro- ronmental organizations in the Greater Victoria Natural History Society and tecting local environments for the over Victoria region (www.conservation operates independently under its own 130 threatened and endangered species connection.bc.ca). In 1998, the Prov- board of directors. found on southern Vancouver Island incial Capital Commission and and the Gulf Islands and to preserve the Tourism Victoria honoured HAT with region’s natural beauty for future gen- CONTACT several environmental awards. erations. Bruce Whittington, EXECUTIVE DIRECTOR Giving Opportunities Accomplishments P. O . Box 8552 Acquisition projects, operating costs Victoria, B.C. V8W 3S2 Habitat Acquisition Trust successfully and Habitat Acquisition Trust’s Tel: (250) 995-2428 achieved the acquisition of Ayum Creek Endowment Fund with the Victoria Fax: (250) 920-7975 (Sooke) and Brooks Point (Pender Foundation. [email protected] Island). HAT has also established many www.hat.bc.ca conservation covenants, held public education events and run a watershed

90 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Future Goals CONTACT Habitat Conservation Trust Fund The Trust Fund will continue to sup- Rod Silver, MANAGER port effective projects that promote P.O. Box 9354 Stn Prov Govt Region Provincial conservation partnerships, are techni- Victoria, B.C. V8W 9M1 Charity No. None; Agent of the cally sound, provide good value for Tel: (250) 356-6124 Crown (Provincial) money and reflect the interests of those Toll Free: 1-800-387-9853 Society No. N/A who contribute to the Fund. Fax: (250) 952-6684 Type of Organization Statutory [email protected] Purpose Trust Fund Accomplishments www.hctf.ca Activity Legend B D E G Over the past 20 years, over $60 million of revenue from licence surcharges has Purpose been spent on enhancement/steward- History To support conservation projects that ship/education projects at nearly 1,000 In 1979, representatives of organized assist in maintaining the health of nat- different sites in the province. As well, anglers, hunters, trappers and guide- ural ecosystems and the productivity over $10 million of revenue from gov- outfitters approached the provincial and richness of species within those ernment has been spent on 55 acquisi- government regarding a special fund ecosystems, by preventing and mitigat- tions of land and water rights at for fish and wildlife work. In 1981, the ing the loss of habitat and native species ecologically sensitive sites of freshwater fish and wildlife in British Habitat Conservation Fund was created by an amendment to the Wildlife Act.In Columbia, for the benefit of all. Giving Opportunities 1996, a further amendment created the Donations and bequests to the general Habitat Conservation Trust Fund. Programs fund for general conservation activities The uniqueness of the Habitat Conser- or to specific projects, activities or locales. vation Trust Fund comes from its dedicated funding source—angling, hunting, trapping and guiding licence surcharges, its provincial scope, its accessibility to common, but committed, citizens, its ability to fund acquisition of key habitats and, for certain key projects, to fund up to 100% of the total cost of a project. Projects include the Public Conservation Assistance Fund, providing small grants to community groups for local conservation projects and Wild B.C., providing environmental educational materials for formal and non-formal educators. Volunteers tag and release Fraser River White Sturgeon as part of a project, supported by many organizations including HCTF, to conserve this ancient fish species. FRED’S CUSTOM TACKLE

FISHING ADVENTURES

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 91 Legal Name covenants on private lands with signif- inception. Protected properties exist on Trust Fund Board icant values. ITF is the only conserva- ten of the 13 main islands within the tion agency focusing exclusively on the Islands Trust Area and include creeks, Region Vancouver Island Gulf Islands region of B.C. 100 percent forests, wetlands, scenic vistas and crit- Charity No. Not-for-Profit of every gift to the Islands Trust Fund ical habitat for rare plants and birds. Government Agency goes into direct land conservation Society No. N/A activities. Giving Opportunities Activity Legend C D H High priority land acquisitions, conser- Future Goals vation covenants and donations of Purpose To complete a Regional Conservation island property with natural habitat To work in partnerships with citizens, Plan to identify key areas for conserva- values. Gifts of cash, securities or land, community-based organizations, other tion, based on high priority ecosystem today or by bequest. Donations of land government agencies, conservation values (currently in progress) and, by outside of the Islands Trust Area or groups and land trusts to help preserve 2010, to establish a network of conser- other valuable property, with a goal of and protect the Islands Trust Area vation lands on all Trust islands. selling them to raise funds for acquisi- through voluntary conservation actions. tions within the Trust Area. Accomplishments Programs The ITF currently has 38 protected History Activities include acquiring lands (by areas established and carefully managed In 1990, provincial legislation estab- donations and purchases) for nature for conservation and over $5.2 million lished the Islands Trust Fund to help reserves and establishing conservation in cash and land values donated since its preserve and protect the specially designated Islands Trust Area through voluntary conservation actions. ITF is an independent, locally funded conservation agency. Conservation funding (e.g. acquisition funds) must be raised through donations, grants and partnerships.

CONTACT Carolyn Stewart, COORDINATOR 200 – 1627 Fort Street Victoria, B.C. V8R 1H8 Tel: (250) 405-5174 Fax: (250) 405-5155 [email protected] www.islandstrustfund.bc.ca JENNIFER JORDAN

92 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name province-wide, and communicates to CONTACT LTA The Land Trust Alliance of British its members and the public through a Sheila Harrington, Columbia web page, listserve and newsletter. LTA EXECUTIVE DIRECTOR also gathers, compiles and presents sci- 204 – 338 Lower Ganges Road Region Provincial entific research on the habitats and Saltspring Island, B.C. V8K 2V3 Charity No. 87206 2468 RR0001 lands legally protected by B.C.’s land Tel: (250) 538-0112 Society Registration No. S-37177 trusts and conservancies. It develops Fax: (250) 538-0172 Activity Legend A B F G H and distributes resources and provides [email protected] public presentations, articles and dis- www.landtrustalliance.bc.ca Purpose plays on conservation tools for the pro- To provide education, research and tection of natural and cultural heritage support services that help land trusts, on private lands. national stewardship and land trust conservancies and the general public conference. protect, restore and enhance our natu- Future Goals ral and cultural legacy for all time. To continue to help conservation Accomplishments groups maintain their programs, pub- LTA’s accomplishments include the Programs lish the Islands in the Salish Sea Atlas, B.C. Lands in Trust Registry (website LTA coordinates Land Trust and work to forward tax incentives for pri- of protected areas), publications (see Stewardship Training workshops, semi- vate land stewardship and conserva- resource list), Preserving Sensitive nars and conferences, regionally and tion, and help coordinate the 2003 Lands in British Columbia (video), conservation brochures (including conservation covenants, tax benefits, and U.S. donations) yearly conferences, and the Kingfisher bi-annual newsletter.

Giving Opportunities Charitable donations, annual capital gifts, endowments to the Land Trust Fund for its member conservancies, and online giving (www.charity.ca).

History Formed in 1997 by our member groups, LTA provides training, resources, research and support services to protect habitat,

Mount Maxwell/Burgoyne Bay. Three LTABC members (The Land Conservancy of B.C., The historic or cultural sites and sustain- Nature Trust of B.C. and the Salt Spring Island Conservancy) and many other local community able, ecologically based working farms, groups raised $2 million towards the purchase price. TAMAR GRIGGS ranches or forests on private lands.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 93 Legal Name Purpose Giving Opportunities Muskwa-Kechika Trust Fund To ensure the wilderness character- Donations can be made to the Muskwa- istics, wildlife and wildlife habitat of Kechika Trust Fund which has five Region Omineca/Peace the Muskwa-Kechika Management funding areas: building an information Type of Organization Legislative Area are maintained in perpetuity while base, supporting planning, improving Trust allowing resource development and use. management, advancing applied sci- Activity Legend A B E F G H I ence (research) and promoting knowl- Programs edge, awareness and involvement. More than 1.6 million hectares are in parks and protected areas, with the History remaining 4.7 million hectares in special First established in 1998, as a result of management zones and special wildland northern Land and Resource Manage- zones. In special management zones, ment Plans, the M-KMA now encom- resource development such as logging, passes 6.3 million ha and is globally mining, oil and gas, trapping, commer- significant for its wildlife and wilderness cial recreation are allowed only if they values. The M-KMA is a large-scale effectively address maintaining the attempt at innovative land and resource wilderness, wildlife and habitat mainte- management. nance in perpetuity. Special wildland zones permit resource development other than timber harvesting. CONTACT Howard Madill, Future Goals MUSKWA-KECHIKA PROGRAM MANAGER The long-term objective is to return 150 – 10003 110th Avenue lands to their natural state, as much Fort St. John, B.C. V1J 6M7 as possible once development activities Tel: (250) 787-3534 are completed, and to support research Fax: (250) 787-3490 and innovation. [email protected] www.luco.gov.bc.ca/lrmp/mk/ Accomplishments mk0301/index.html The Muskwa-Kechika is the largest and Wokkpash Gorge, Stone Mountain Park. most innovative package of protected GARY FIEGEHEN area and special management zones in British Columbia with unique management legislation.

94 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name The Nature Conservancy of Canada

Region National Charity No. 11924 6544 RR0001 Society No. XS33684 Activity Legend A C D E F G H

Purpose To preserve ecologically significant areas through outright purchase, donations, conservation easements (covenants) and other conservation strategies.

Programs NCC is a non-profit, non-advocacy NCC’s Cowichan Garry Oak Preserve in the Cowichan Valley is one of the best examples of pris- charitable organization that takes a tine Garry oak habitat in the world, and one of the last. TIM ENNIS quiet business-like approach to land and biodiversity conservation. We are corporation, community group, conser- Coast, the purchase of almost 2.27 Canada’s only national charity dedi- vation organization or government hectares of Campbell River estuary lands, cated to preserving ecologically signifi- body that shares our passion. the securing of almost 455 hectares of cant areas and places of special beauty critical habitat in the Tatlayoko Lake and educational interest through out- Future Goals Valley and the acquisition and steward- right purchase, donations and conserva- NCC-B.C. will concentrate its work in ship of the Cowichan Garry Oak Preserve tion easements/covenants. Our plan of areas identified as ecologically signifi- including additions to that preserve. action is partnership building and cre- cant by ecoregional planning, including ative deal-making with any individual, the Southern Gulf Islands, Cowichan Giving Opportunities Valley, Jervis Inlet, South Okanagan, Gifts of cash, securities, land, conserva- Tatlayoko Lake Valley, Elk River Valley tion covenants, gifts in kind, member- CONTACT and Upper Columbia River Valley. ships. Katharine Ratcliffe, DIRECTOR OF DEVELOPMENT Accomplishments History 202 – 26 Bastion Square Since 1962, NCC has conserved approx- For 40 years, NCC has been working Victoria, B.C. V8W 1H9 imately 900,000 hectares of land, includ- hand in hand with caring supporters Tel: (250) 479-3191 ing over 200,000 hectares in British from coast to coast to conserve biodi- Fax: (250) 479-0546 Columbia. Recent B.C. accomplish- versity. We rely on the best conservation [email protected] ments include: the purchase of the 95 science to identify ecologically signifi- www.natureconservancy.ca hectare Francis Point on the Sunshine cant areas and threatened landscapes.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 95 Legal Name Outdoor Recreation Council of British Columbia

Region Provincial Charity No. 11907 4409 RR0001 Society No. S-12287 Activity Legend E F G H I

Purpose To preserve and enhance for present and future generations the outdoor recreation opportunities and the outstanding outdoor recreation resources of British Columbia. Preparing to launch in Bowron Lake Provincial Park. Registration in advance is now required. More natural and wilderness recreation areas that provide for renewal of body and spirit are Programs needed. RAY PILLMAN ORC is involved in land and resource management planning, river preserva- most endangered rivers, a biennial River of widely used recreation maps and tion and restoration, trail planning and Management conference and a program backcountry and water recreation ethics stewardship, conserving the scenic of removing obsolete dams. Many new and safety brochures. quality of B.C. landscapes, conflict res- parks and thousands of hectares of olution among land and water user Crown lands designated as Special Giving Opportunities groups and in backcountry ethics and Management Zones to ensure their con- Annual membership, donations and safety education. tinued availability for outdoor recre- bequests: for greatest need, for specific ation. Initiation of the Trans Canada programs and for endowments, in cash, Future Goals Trail project. Development of a Trail securities, life insurance, annuities and To increase public awareness of the Users Protocol now being adopted by trusts. importance and benefits of outdoor regional governments. Publishing series recreation and to expand Rivers Day and History Trail Stewardship as national priorities. CONTACT Established in 1976 to represent its Norma Wilson, EXECUTIVE DIRECTOR member organizations: the federations Accomplishments 334 – 1367 West Broadway of outdoor recreation clubs, whose B.C. Rivers Day, drawing over 35,000 Vancouver, B.C. V6H 4A9 members now number 120,000. ORC British Columbians annually to cele- Tel: (604) 737-3058 serves also, by extension, the very large brate, recreate in and clean up B.C.’s Fax: (604) 737-3666 outdoor recreating public that is other- rivers and streams. Related events [email protected] wise not represented in public policy include the annual selection of B.C.’s ten www.orcbc.ca development.

96 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Giving Opportunities CONTACT Pacific Parklands Foundation The Foundation gratefully accepts gifts Gordon Stewart, EXECUTIVE DIRECTOR of cash and deferred gifts through wills 290 – 999 West Broadway Region Lower Mainland (bequests). Gifts of land appropriate Vancouver, B.C. V5X 1K5 Charity No. 88935 3017 RR0001 for regional park use are given serious Tel: (604) 633-1999 Society No. S-4232 consideration. Fax: (604) 633-1939 Type of Organization Public [email protected] Foundation History www.pacificparklands.ca Activity Legend D E Pacific Parklands Foundation is an independent organization formed in Purpose 2000. The Board of Directors is very To support the expansion and enhance- committed to its role: raising money to ment of regional parks in the Lower support the regional park system. Mainland.

Programs Pacific Parklands Foundation raises private money to support the Lower Mainland’s outstanding regional park system. The Foundation’s focus is on volunteer-driven park projects (e.g. trails, youth involvement and environmental and heritage restoration) and land acquisition.

Future Goals To continue to assist in expanding and improving regional parks and preserve areas of ecological significance.

Accomplishments The Foundation is new. Its first funded

project was a youth project in Pacific FIEGEHEN GARY Spirit Regional Park that brought some 200 teens into the park to build trails, restore bogland and do bike patrols and environmental education.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 97 Legal Name for projects such as: rearing ponds, Giving Opportunities Pacific Salmon Foundation spawning channels, fishways, incuba- Cash donations and donations-in-kind tion facilities, habitat restoration, (items or services), volunteers. Region Provincial broodstock capture, habitat surveys, Charity No. 11907 5638 RR0001 classroom incubators, tagging, count- History Society No. N/A ing fences, education programs, work- Established in 1989, we have funded Activity Legend A B E G shops and seminars. We also manage volunteer driven salmon restoration salmon recovery projects of the Pacific projects throughout British Columbia Purpose Salmon Endowment Fund. totaling over 3.3 million dollars in con- To conserve and rebuild Pacific salmon tributions from PSF. Our dinner and populations through strategic and Future Goals auction fundraisers held up and down focused efforts where people and The overarching, long-term vision of the coast and throughout the interior of resources are mobilized to work the PSF is to achieve healthy, sustain- B.C., Alberta, and venturing into together to achieve common goals. able and naturally diverse Pacific Washington State have grown from one salmon stocks. event to ten. These dinners are a major Programs source of our fundraising efforts and Pacific Salmon Foundation solicits Accomplishments PSF’s way to get the word out that we donations of money, services, time and Funded 341 volunteer based projects as are bringing salmon back, stream by resources from corporations and indi- of December 2001. stream. viduals who recognize the many benefits of “putting something back”. We analyze proposals submitted for salmon restoration programs and provide money that matches funds raised by community groups and organizations

CONTACT Paul Kariya, PHD., EXECUTIVE DIRECTOR Suite 300 – 1682 West 7th Avenue Vancouver, B.C. V6J 4S6 Tel: (604) 664-7664 Fax: (604) 664-7665 [email protected] www.psf.ca

98 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Accomplishments Eric Olsen – Volunteer fish manager and Port Moody Ecological Society (PMES) Thousands of volunteer hours and the expert. Catching returning salmon in prepa- funding of many community sponsors ration for the fall egg take at the Noons Region Lower Mainland have enabled the Society to restore fish Creek Hatchery. PMES ARCHIVES Charity No. 89082 1523 RR0001 habitat, monitor and maintain ongoing Society No. S-27189 habitat improvement projects, test Activity Legend A B D E F G H I water quality, survey the Port Moody watershed for biodiversity, operate a Purpose fish hatchery and run educational pro- To operate a volunteer-run salmon grams. and trout hatchery, water quality lab and community education/outreach Giving Opportunities programs. Donation, membership, volunteering of time and sponsorship for specific Programs projects and programs. For PMES, PMES volunteers operate a salmon and broadly based community partner- trout hatchery, a water quality lab and ships are essential to completing fish public awareness/community outreach habitat restoration projects. PMES vol- programs, using salmon and trout life- unteers, in conjunction with commu- cycle ecology as an instructional vehicle. nity partners, plan and undertake all The hatchery, newly created off-channel fish habitat restoration and enhance- fish habitat, lab, ‘polish’ marsh (duck ment projects. pond) and outdoor classrooms are located at the mouth of the Noons History Creek watershed in Port Moody, B.C. PMES was incorporated under the British Columbia Societies Act in 1991. Future Goals To continue to uphold the purposes of our society, which are to engage in CONTACT community-directed education and Brooke Marshall, information dissemination, to foster VOLUNTEER PRESIDENT 300 Ioco Road ecological awareness among all ages, to Port Moody, B.C. V3H 2V7 carry out relevant research consistent Tel: (604) 404-9106 with the objectives of the Society, to Cell: (604) 828-4341 establish and operate a fisheries/ecolog- Fax: (604) 469-9106 ical centre and to engage in relevant [email protected] community programs and to network www.vcn.bc.ca/pmes with other like-minded organizations.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 99 Legal Name Sierra Club of British Columbia Foundation

Region Provincial Charity No. 11914 9797 RR0001 Society No. S-8583 Activity Legend B D E G H

Purpose To motivate and financially support groups involved in research and education towards conservation of the earth’s ecosystems thereby fostering a commit- Lush B.C. temperate rainforest ecosystems provide critical habitat for numerous species. ment to protect and restore the quality MARK HOBSON of the natural and human environment.

Programs Continuing use of Mapping Public brochures, reports, postcards, education Sierra Club of B.C. Foundation sup- Awareness and Education programs to curriculum materials, press releases and ports the Sierra Club B.C. and other further these campaigns newsletters advocating for environmental ENGO campaigns to protect the last protection and sustainable solutions and remaining ancient temperate rainforests Accomplishments supported participation in government on the B.C. north and central coast, the We have helped to achieve significant land-use processes to decide the fate of Great Bear Rainforest, as well as cam- protection for endangered areas on significant natural areas around B.C. paigns for Vancouver Island, Clayoquot Vancouver Island and in Clayoquot Sound, the South Chilcotin Mountains, Sound through coordinated efforts with Giving Opportunities the Taku and Stikine watersheds, environmental organizations and vari- Monthly donor program, planned-giv- Robson Valley and others. As well as ous stakeholders. We have supported the ing program (tax receipts for donations protecting critical habitat and biodiver- creation and distribution of pamphlets, over $10). Go to: http://bc.sierraclub. sity, Sierra Club advocates for sustain- ca/Support/planned_giving.html able solutions for the environment. CONTACT Deirdre Gotto, OFFICE ADMINISTRATOR History Future Goals 576 Johnson Street The Sierra Club of B.C. Foundation has Protection of the remaining temperate Victoria, B.C. V8W 1M3 been active since 1969, protecting B.C. rainforest watersheds of the Great Bear Tel: (250) 386-5255 wilderness, particularly in the ancient Rainforest. Protection and sustainable Fax: (250) 386-4453 coastal temperate rainforest regions of solutions for Vancouver Island ecosys- [email protected] the province, and implementing sus- tems. Protection of marine ecosystems. www.sierraclub.ca/bc tainable living projects internationally.

100 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Parks Act,we contributed to Parlia- CONTACT Sierra Legal Defence Fund Society mentary committee hearings on Shoni Field, Endangered Species Legislation and we DONOR DEVELOPMENT OFFICER Region National participated in the Walkerton inquiry. 214 – 131 Water Street Charity No. 13474 8474 RR0001 And our scientists uncover issues that Vancouver, B.C. V6B 4M3 Society No. S-26915 need to be pursued: we found evidence Tel: (604) 685-5618 Activity Legend G H that the Capital Regional District and Fax: (604) 685-7813 the Greater Vancouver Regional [email protected] Purpose District are discharging PCB contami- www.sierralegal.org To provide free legal and scientific serv- nated raw and primary treated sewage. ices to environmental and community organizations and concerned citizens. Giving Opportunities Leadership gifts, securities, bequests, Programs gifts of life insurance, charitable gift Sierra Legal advocates for the environ- annuities, charitable remainder trusts, ment in seven key areas: air, water, gifts in kind, Defenders Club monthly parks, wildlife, forests, oceans and advo- giving, phone, mail and on-line dona- cates’ rights. tions.

Future Goals History Requests for our services far outstrip our Since 1991, our lawyers and scientists capacity to take on new cases. There is a have forced offenders to obey environ- clear need for increased legal and scien- mental laws, established crucial prece- tific resources for environmental protec- dents and leveled the playing field for tion. Building our capacity will lead to environmental groups in Canadian more victories for natural justice. courts. Over 100 environmental and community organizations have been Accomplishments our clients. Sierra Legal tackles some of Sierra Legal selects cases strategically – Canada’s most significant environmen- using limited resources to the greatest tal problems through the courts – and effect. Our work sets precedents: a we get results. municipality’s right to protect their local environment was successfully Through the courts Sierra Legal Defence Fund defended at the Supreme Court of works to defend the environment, including Canada. We are a significant force shap- fighting to save critical habitat for the endan- ing Canada’s body of environmental gered Spotted owl from being logged. law: our recommendations were incor- SLDF ARCHIVES porated into the Canadian National

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 101 Legal Name Southern Interior Extension and Research Society

Region Provincial Charity No. 89887 3328 RR0001 Society No. S-38533 Activity Legend A B E F G H

Purpose To develop and share critical knowledge to support decisions and practices that will maintain and enhance the long-term health of our ecosystems and communities. We do this for the benefit Citizens working together to achieve sustainable natural resource management. COURTESY OF of all living things while providing WEYERHAEUSER COMPANY LTD. environmental, economic, social and cultural opportunities to benefit present and future generations. Accomplishments directed donations to support exten- SIFERP has developed partnerships sion programming and conservation Programs with over 60 organizations, including research initiatives. SIFERP specializes in problem identifi- federal/provincial governments, First cation, strategic planning, extension Nations, forest and mining industry, History services, information management serv- environmental non-government organ- SIFERP was incorporated as a society in ices and performance evaluation. We izations, universities and education July 1998. We became fully operational publish the B.C. Journal of Ecosystem institutions and others. These partner- during 1999-2000 and obtained chari- and Management, a newsletter called ships are improving collaboration, table status in January of 2001. Our LINK and various conservation publica- drawing more partners into research staff are located with partner organizations. We also manage the Natural and extension ventures and enhancing tions throughout B.C. Resources Information Network: an the transfer of knowledge. internet-based catalogue of science- CONTACT based natural resource information. Giving Opportunities Chris Hollstedt, EXECUTIVE DIRECTOR Charitable donations to the B.C. 702 – 235 1st Avenue Future Goals Ecosystem Legacy Fund; directed dona- Kamloops, B.C. V2C 3J4 To establish a legacy fund to ensure that tions to support publications; directed Tel: (250) 371-3929 services are offered in perpetuity. To donations to support maintenance of Fax: (250) 371-3997 support sustainable management deci- the Natural Resources Information [email protected] sions for present and future generations. Network (http://nrin.siferp.org) and www.siferp.org

102 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name Future Goals History The Steelhead Society of British Through urban stream restoration, the Formed in 1970 by a group of dedicated Columbia development of watershed information anglers concerned with the declining network systems, Steelhead working state of wild steelhead stocks in British Region National groups, large scale watershed restora- Columbia, the Society has since evolved Charity No. 891409831 RR 0001 tion and land conservancy develop- to champion the health of all wild Society No. S-9790 ment, the Steelhead Society will salmonids and wild rivers. The organi- Activity Legend A B C D E F G H provide reasoned voice and action to zation is made up of dedicated mem- ensure the ongoing survivability of bers and branches from around the Purpose wild salmon and steelhead. world. The Steelhead Society’s mandate is to encourage the conservation of wild Accomplishments salmon and steelhead as well as to play The Steelhead Society Habitat Rest- an active role in the restoration of dam- oration Corporation has completed aged watershed habitats throughout the over 200 restoration projects rehabilitat- world. ing over 500,000 ha of watershed habitat directly contributing to the return of Programs over 500,000 wild adult salmon and The Steelhead Society is dedicated to the steelhead. Recently the Society has: com- ongoing promotion of environmental pleted successful campaigns reducing education, watershed restoration, dam the commercial catch of wild steelhead decommissioning options, the mainte- on the Skeena River; raised the account- nance of flow rates, mitigating the ability of hydroelectric producers to genetic effects of hatchery programs, wild salmon; successfully presented effective control of the salmon aquacul- against the expansion of the salmon ture industry as well as holding govern- aquaculture industry; been instrumen- ment and public agencies responsible to tal in dam decommissioning initiatives; the natural heritage wild rivers provide. and increased public awareness of wild salmon with the Wild Salmon City event CONTACT in Vancouver. Chad Brealey, COMMUNICATIONS DIRECTOR Giving Opportunities 103 – 131 Water Street The development of a planned giving Vancouver, B.C. V6B 4M3 program is under way. Donations of Tel: (604) 684-6242 money and volunteer time are greatly Fax: (604) 684-4745 appreciated. A wild summer-run steelhead being [email protected] released into a wild Vancouver Island river. www.steelheadsociety.com PATRICK BREALEY

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 103 Legal Name and independently to undertake proj- (salmon, moose, deer, waterfowl), Clear The British Columbia Conservation ects in fish, wildlife habitat inventories, Water Hatchery (trout), Vaseux Lake Foundation research, enhancement, restoration, (critical winter sheep range) and East resource stewardship and environmen- Kootenay Lake Properties (critical Region Provincial tal education. wildlife habitat and conservation of Charity No. 12304 2822 RR0001 species at risk). Society No. S-8351 Future Goals Activity Legend D E G To continue to capitalize on our experi- Giving Opportunities ence, expertise and reputation by The Land for Wildlife Fund (LWF) was Purpose expanding our services and products established in 1997 as an initiative of To promote the conservation and stew- and by developing partnerships and the Directors of the B.C. Conservation ardship of British Columbia’s ecosys- cooperative arrangements with other Foundation. It is a mechanism designed tems and species. organizations to fund and jointly deliver to purchase land for the preservation of conservation projects in the field. natural habitats. Through partnerships Programs with organizations, companies and Our mission is to make a positive con- Accomplishments government entities, the BCCF is able tribution to the conservation of B.C.’s Since 1986, we have implemented and to actively work towards the preserva- fish, wildlife and habitat through the administered over 2,000 conservation tion of natural habitats for fish and provision of administrative, project projects. Through the Land for Wildlife wildlife. The LWF fund is in part main- management and technical field serv- Fund, BCCF has been able to assist with tained using surpluses allocated from ices. We work closely both with partners the purchase of Black Creek Ranch modest administration fees and from public donations.

History Founded in 1969 by the board of directors of the B.C. Wildlife Federation.

CONTACT Deborah Gibson, EXECUTIVE DIRECTOR 206 – 17564 56A Avenue Surrey, B.C. V3S 1G3 Tel: (604) 576-1433 Fax: (604) 576-1482 [email protected] www.bccf.com JENNIFER JORDAN

104 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name The Nature Trust of British Columbia

Region Provincial Charity No. 10808 9863 RR0001 Society No. XS9934 Activity Legend C D E G

Purpose To conserve habitats and the naturally occurring plants and animals they nurture as well as areas of ecological significance and scenic beauty within British Columbia.

Programs The Nature Trust of British Columbia The Nature Trust of B.C. protects threatened grasslands in the South Okanagan and other has taken a key role in many conserva- ecologically significant habitats throughout B.C. GRAHAM OSBORNE tion initiatives, including the Pacific Estuary Conservation Program, the with corporations, communities and donation, a conservation covenant, an South Okanagan Similkameen Conser- individual landowners in accordance ecological gift of land or a bequest in a vation Program and the Columbia Basin with sustainable resource management will. Conservation Initiative. practices. History Future Goals Accomplishments The Nature Trust of British Columbia is To secure additional habitat in ecologi- The Nature Trust of British Columbia one of the oldest and largest private cally sensitive areas of the province while and its partners in conservation have non-profit, charitable land conserva- promoting strong working partnerships secured over 240 acquisitions covering tion organizations in the province. It over 16,000 strategically located hectares, was founded in 1971 with a $4.5 mil- CONTACT thus creating a legacy of protected grass- lion grant from the federal government Tom Lester, EXECUTIVE DIRECTOR lands, marshes, forests and mountains. as The National Second Century Fund 260 – 1000 Roosevelt Crescent The Nature Trust of British Columbia of British Columbia, in honour of the North Vancouver, B.C. V7P 1M3 also manages another 41,000 hectares province’s centennial. Tel: (604) 924-9771 under long-term lease. Toll Free: 1-866-288-7878 Fax: (604) 924-9772 Giving Opportunities [email protected] Charitable donations can be made www.naturetrust.bc.ca through a variety of ways: a financial

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 105 Legal Name supporting charities involved in envi- Accomplishments Tides Canada Foundation ronmental and social justice work. In our first full year of operations These services include donor-advised (2001), Tides Canada helped its donors Region National funds, mission-based endowment grant more than $1.6 million to over 70 Charity No. 86894 7797 RR0001 management, cross-border philan- Canadian charities working on envi- Society No. S-30957 thropy and professional consultation ronmental and social justice issues. Activity Legend H on grant-making decisions. Our expe- rienced and committed staff and Giving Opportunities Purpose knowledgeable advisors help donors Gifts of securities and property, cash To create partnerships with donors and realize their giving goals and ensure and life insurance bequests. charitable organizations to grow and that their donations have the greatest organize resources for social change possible impact, locally, nationally and History and environmental sustainability. globally. Tides Canada began operations in 2000 through the efforts of a group of leaders Programs Future Goals in environmental and social justice phi- Tides Canada offers a well-conceived, We envision, and aim to contribute to, lanthropy. The impetus: donor support convenient and cost-effective platform social change philanthropy that for these urgent issue areas was not for giving as an alternative to direct giv- strengthens the public commons and growing significantly. Tides Canada's ing or establishing a private foundation. enhances public goods, both indispen- founding board committed itself to giv- We offer customized grant-making sable cornerstones for shifting our ing life to a national, public foundation services to individual, institutional and communities towards an equitable dedicated to expanding the donor com- corporate donors who are interested in world and a life-supporting ecology. munity for environmental and social justice causes across Canada.

CONTACT Tim Draimin, EXECUTIVE DIRECTOR 680 – 220 Cambie Street Vancouver, B.C. V6B 2M9 or 287 Sheldrake Boulevard Toronto, ON M4P 2B7 Toll Free: 1 (866) 843-3722 Fax: (604) 647-6612 [email protected] www.tidescanada.org TIDES CANADA FOUNDATION ARCHIVES TIDES CANADA FOUNDATION

106 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C.

Legal Name Turtle Island Earth Stewards Society

Region Provincial Charity No. 13265 7008 RR0001 Society No. S-11354 Type of Organization Legal Trust Activity Legend A B C D E F G H

Purpose TIES is a charitable society founded in 1975 that undertakes sustainable community projects in harmony with nature in B.C. and developing countries. TIES is working with the landowner to protect the Leggett property wetlands at White Lake, B.C. Programs TIES ARCHIVES TIES issues charitable receipts for donations to the following projects and > The Mucherla Global School is for Accomplishments non-profit organizations: rural children in Andhra Pradesh, TIES has assisted 20 communities to > The Forest Stewardship Council of India. www.mucherlaglobalschool. establish Community Land Trusts, 125 B.C. supports the logo labelling of org landowners to protect 4000 acres of pri- forest products from well-managed > The Shuswap Centre preserves vate land, and trained 51 interns. forests. www.fsc-bc.org Shuswap culture and bridges under- > Kootenay Woodvine is a network for standing between Native and non- Giving Opportunities independent wood-manufacturing Native people. http://www.theshus Bequests of lands and assets, gifts of life firms and woodworkers. www.wood wapcentre.org/vision.html insurance, annuities, remainder trusts, vine.org > For information on our partner securities, sponsorships, monthly dona- > AgraRoots is an information shar- organizations in Latin America, the tions, donations and memberships. ing and marketing network for the Caribbean and the Philippines visit our web site www.ties.bc.ca Boundary District agricultural sec- CONTACT tor. www.agraroots.org Tyhson Banighen, Future Goals > Fins in the Forest educates people EXECUTIVE DIRECTOR To undertake eco-housing projects and about wild fish and their forest P. O . Box 3308 habitat. www.alternatives.com/fins/ assist landowners place lands in trust Salmon Arm, B.C. V1E 4S1 > The Computer Recycling Society and implement ecoforestry and sus- Tel/Fax: (250) 832-3993 refurbishes and recycles donated tainable agricultural plans. Toll Free: 1-888-917-TIES (8437) computers. http://www.computer- [email protected] recyclingsociety.org www.ties.bc.ca

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 107 Legal Name Purpose CONTACT TLC The Land Conservancy of British To preserve and enhance our quality of Bill Turner, EXECUTIVE DIRECTOR Columbia life through the protection of impor- 5793 Old West Saanich Road tant natural habitat, and areas of scien- Victoria, B.C. V9E 2H2 Region Provincial tific, historical, cultural, scenic or Tel: (250) 479-8053 Charity No. 88902 8338 RR0001 compatible recreational value. Fax: (250) 744-2251 Society No. S-36826 [email protected] Activity Legend A B C D E F H Programs www.conservancy.bc.ca TLC’s work is accomplished through acquisitions and conservation covenants, and is supplemented by educational Giving Opportunities programs, working holidays and public Donations of cash, securities and land access to our properties. or other property, planned giving, monthly support program and a corpo- Future Goals rate sponsorship program. TLC mem- To continue working with govern- berships are available at varying levels ments, other agencies, businesses, indi- of support. viduals and the public to acquire or otherwise protect B.C.’s special places History and to provide a strong financial foun- Founded in 1997, TLC is modeled after dation to ensure their future protection. the National Trust (Britain). TLC is a membership-based organization, gov- Accomplishments erned by an elected Board of Directors Since TLC’s inception in 1997 we have directly accountable to the member- raised over $11 million to protect over ship. Board members have diverse pro- 380,000 hectares in British Columbia. fessional backgrounds, and come from This includes 1,545 hectares in the most regions of the Province. TLC has Sooke Hills, Abkhazi Garden and Ross offices in Victoria, Vancouver, Pitt Bay Villa in Victoria, Wildwood and Meadows, Penticton and Kimberley. It South Winchelsea Island near employs 25 staff and hundreds of vol- Nanaimo, areas of Salt Spring and other Reynolds Talking Mountain Ranch. unteers. Gulf Islands, Thwaytes Landing in the TLC ARCHIVES Lower Main-land and Reynolds Ranch, the Wycliffe Wildlife Corridor and Horsefly River properties in the Interior. There are also many other acquisitions, as well as over 40 conservation covenants.

108 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name supports scientists involved in aquatic disbursed grants to promote conserva- Vancouver Aquarium Conservation research, encourages partnerships and tion efforts of partner organizations Foundation innovative programs to sustain including Federation of B.C. Naturalists aquatic education and furthers con- and the World Fisheries Trust. Region Lower Mainland servation efforts to nurture our fragile Charity No. 88307 9063 RR0001 aquatic environment. Giving Opportunities Society No. Federal 340049-2 Outright gifts of cash and securities, char- Activity Legend B E F G H I Future Goals itable bequests, life insurance, real estate, To continue to create endowments charitable remainder trusts, gift annuities Purpose to provide greater stability for the and gifts of residual interest.All can be for To advance aquatic education, conser- Vancouver Aquarium Marine Science specifically directed, named endowments vation and research. Centre’s programs as well as increas- (for minimum gifts of $250,000) or des- ing direct conservation action and ignated to funds earmarked for educa- Programs awareness. tion, marine science/research, animal care Established in 1997, the Vancouver or conservation. Aquarium Conservation Foundation Accomplishments exists to create an endowment for The Foundation has established general History the Vancouver Aquarium Marine endowments for education, conserva- Designated as “Canada’s National Pacific Science Centre, one of the world’s tion, and marine science and is in the Aquarium” by the Federal Government leading aquariums for animal care, process of establishing endowments for in 1987. The Vancouver Aquarium, marine science/research, education animal care, including marine mammal Canada’s first public aquarium, opened and conservation. The Foundation rehabilitation. In 2001, the Foundation its doors on June 15, 1956. Since then, more than 28 million visitors have expe- rienced our aquatic wonders from around the globe. The Vancouver Aquarium is a self-supporting, non-profit organization that receives no government support for its operations.

CONTACT Daniel Peiser, CHIEF EXECUTIVE OFFICER P. O . Box 3232 Vancouver, B.C. V6B 3X8 Tel: (604) 659-3575 Fax: (604) 659-3515

The Vancouver Aquarium presents another world where people can explore the connections [email protected] between aquatic animals and themselves, promoting awareness of the individual’s role in con- www.vanaqua.org servation. JEFF VINNICK

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 109 Legal Name Purpose Accomplishments Vancouver Natural History Society To promote the enjoyment of nature and The VNHS created Garibaldi Provincial to foster public interest and education in Park in the 1930s (in conjunction with Region Lower Mainland the appreciation and study of nature. To other groups), established the Stanley Charity No. 14101 7491 RR0001 encourage the wise use and conservation Park Nature House, created the Young Society No. S-0006510 of natural resources. To work for the Naturalists’ Club of B.C., with 300 Activity Legend B E F G H complete protection of endangered members signed up after two years, species and ecosystems. To promote participated in the preservation of access to and maintenance of natural Boundary Bay and the Fraser Wetlands, areas in the vicinity of Vancouver. advocated, since 1937, the establishment of a park in the South Chilcotin Programs Mountains and set up the predecessor With about 900 members, VNHS runs to the Federation of British Columbia field trips, summer camps, educational Naturalists. programs, conservation advocacy projects, the Young Naturalists Club of Giving Opportunities British Columbia and the Vancouver The VNHS directs donated funds to the Christmas Bird Count. preservation and restoration of habitat in high priority areas and to the Young Future Goals Naturalists Club of British Columbia. VNHS will promote more effective management and funding of measures History required to protect the Fraser River Founded in 1918, VNHS is proud of its ecosystem. VNHS will also continue to many parks and conservation successes. advocate the immediate establishment of Marine Protected Areas on the CONTACT province’s coast and the urgent need Jeremy McCall, PRESIDENT for protection of soil-based agriculture P. O . Box 3021 and associated ecosystems in Boundary Vancouver, B.C. V6B 3X5 Bay. VNHS will advocate full compli- Tel: (604) 876-3313 ance with, and improvements to, the Fax: (604) 876-3313 Publication of Discovery, a journal of natural B.C. Park Act,restoration of adequate [email protected] history in British Columbia, enables the government funding for the protection VNHS to achieve its objectives. www.naturalhistory.bc.ca/VNHS of the environment and B.C. Parks and the preservation of all remaining natural areas of Burns Bog.

110 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name component also includes storm water many people, through the B.C. E-Teams, Veins of Life Watershed Society quality monitoring, bioengineering, and for various projects, including the clean- mapping using the latest Trimble GPS up and enhancement of Rock Bay, Region Vancouver Island system that ensures that the watersheds Munn Creek, Millstream Creek, Charity No. Pending and aquatic habitat on Southern Craigflower Creek and Teanook Creek. Society No. S-35669 Vancouver Island will receive continued In 1999, VOLWS hired a Stewardship Activity Legend A B E F G H attention. Coordinator for the southern Vancouver Island Region. Purpose Future Goals To work towards the betterment of To continue to establish a healthy and Giving Opportunities watersheds and their habitats. To pro- sustainable environment in which Donations, volunteering of time and vide environmental education and watersheds support fish and wildlife, memberships. awareness to citizens in relation to their and recreational use. Goals are achieved community watershed. To promote and through consultation and cooperation History encourage assessments of polluted with government agencies, businesses, The VOLWS began in 1994 as a father watersheds. local environmental groups and the and son clean-up effort on the Gorge in public. Victoria, B.C. The debris removal cam- Programs paign quickly gained momentum, and VOLWS runs many educational pro- Accomplishments in 1996, a core group and interested grams for community groups and chil- In addition to the many programs volunteers registered VOLWS as a non- dren: Adopt an Outfall, Storm Drain VOLWS runs, the society has hired profit society. Marking, Green Boating and River Rangers. Other projects include: down spout disconnect program, water quality monitoring, spill reporting, marine mammal monitoring and creek clean-up and enhancement.VOLWS’s educational

CONTACT Bob Truelson, STEWARDSHIP COORDINATOR P. O. Box 36057 1153 Esquimalt Road Victoria, B.C. V9A 7J5 Tel: (250) 383-2086 Fax: (250) 383-2084 [email protected] www.volws.bc.ca Healthy watersheds translate to healthy communities. GARY FIEGEHEN

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 111 Legal Name WBT Wild Bird Trust of British Columbia

Region Provincial Charity No. 14026 5570 RR0001 Society No. S-31197 Activity Legend A B C D E F G H

Purpose To protect birds and their habitats, on the principle that all wildlife must benefit.

Programs Wild Bird Trust establishes and manages wildlife sanctuaries and runs edu- Patricia's mallards. The Conservation Area at Maplewood Flats in North Vancouver. JOHN LOWMAN cation programs. Related projects include: B.C. Birds in the New Millen- nium, field guides; Special Publication Accomplishments Giving Opportunities and Wildlife Report, an information The Trust established the first wildlife Membership, donations of cash, land series; WBT Wildlife Data Centre, the sanctuary on Burrard Inlet’s north and volunteer time. largest regional electronic data base and shore: the Port of Vancouver and reference library for birds, reptiles District of North Vancouver Wildlife History and amphibians in the province; and Conservation Areas at Maplewood Dr. Richard C. Beard and Patricia M. Greening SchoolGrounds, a program Flats. WBT regards Maplewood Flats as Banning-Lover founded WBT in 1993. to enhance schoolyards for wildlife. its flagship sanctuary—thousands of WBT organizes the Burrard Inlet Bird volunteer hours have been spent on Survey and the Heron Stewardship habitat restoration. The dream of CONTACT Program. WBT publishes the quarterly evolving a “living classroom” for all to Patricia M. Banning-Lover, WINGSPAN. enjoy is now a reality. With the PRESIDENT Waterbird Watch Collective and the 124 – 1489 Marine Drive Future Goals Islands Trust Fund, WBT purchased West Vancouver, B.C. V7T 1B8 “Education through Conservation.” McFadden Creek Heronry on Salt Tel: (604) 922-1550 WBT will continue to establish wild- Spring Island. WBT is also involved in Fax: (604) 922-8034 life sanctuaries throughout British other sanctuaries: Forslund Watson [email protected] www.wildbirdtrust.org Columbia. property in Langley, Corrigan Nature Sanctuary in Surrey and Trincomali Nature Sanctuary on Galiano Island.

112 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Legal Name West Coast Environmental Law Association

Region Provincial Charity No. 119292415 RR0001 Society No. S-0013055 Activity Legend B G H

Purpose To provide legal advice and representation to individuals and organizations on environmental matters and work for progressive policy and law reform that will protect the environment and ensure public involvement in environmental decision-making.

Programs Fall colors along the Stikine River in Northern B.C. IAN GUTHRIE West Coast Environmental Law Associa- tion provides legal representation, research and education, maintains a Future Goals Giving Opportunities public reference environmental law To continue to provide legal advice and For $20 become a supporter and library and promotes law reform. representation to individuals and receive our newsletter or become a organizations on environmental mat- West Coast Protector and donate ters and work for progressive policy and monthly. Donations are accepted by CONTACT law reform that will protect the envi- cheque, Visa or online. Linda Nowlan, EXECUTIVE DIRECTOR ronment and ensure public involve- 1001 – 207 West Hastings Street ment in environmental decision- History Vancouver, B.C. V6B 1H7 making. Since 1974, we have been providing free Tel: (604) 684-7378 legal advice, advocacy, research and law Fax: (604) 684-1312 Accomplishments reform services. [email protected] For more than 25 years, we have www.wcel.org worked to create key elements of the legal framework for environmental protection provincially and federally.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 113 Legal Name Wildlife Habitat Canada

Region National Charity No. 11929 8131 RR0001 Society No. Not applicable Activity Legend E G

Purpose To work with private citizens, governments, non-government organizations and industry to conserve the great variety of wildlife habitats across Canada.

Programs WHC activities include state of habitat

reporting and stewardship programs as CANADA ARCHIVES WILDLIFE HABITAT well as funding for habitat conservation, restoration and enhancement thousands of individual projects and agencies within the wildlife habitat coali- projects. Additional activities include: resulting in the conservation of thou- tion. WHC works through partnerships applied research projects on wildlife sands of hectares of habitat for wildlife. with communities, landowners, govern- habitats and David J. Neave Graduate WHC funding commitments exceed ments, non-government organizations Scholarship Awards. $10,000,000 involving 600 partners. and industry. Through a special partner- Over 15,000 landowners have been ship with Environment Canada, Wildlife Future Goals engaged in stewardship programs. Habitat Canada receives the revenues Habitat monitoring/information sys- WHC also produces reports on the from the sale of the Canadian Wildlife tems, habitat indicators, continued State of Wildlife Habitat in Canada. Conservation Stamp, which is affixed to leadership in attracting attention to the the Migratory Game Bird Hunting need to conserve habitats, sustainability Giving Opportunities Permit. indices and habitat policy development. Purchase of the Canadian WHC Stamp, donations and sponsorship of specific CONTACT Accomplishments projects. Jean Cinq-Mars, EXECUTIVE DIRECTOR Wildlife Habitat Canada has dedicated 200 – 7 Hinton Avenue North over $28 million to hundreds of habi- History Ottawa, ON K1Y 4P1 tat conservation projects across Canada WHC is a national, non-profit, conserva- Toll Free: 1 (800) 669-7919 and in all land and seascapes since tion organization that was established in Fax: (613) 722-3318 1984. Over 80 stewardship programs 1984 by Environment Canada, provin- [email protected] have been funded to date, involving cial wildlife agencies and conservation www.whc.org

114 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. DIRECTORY

*DENOTES GROUPS PROFILED IN PREVIOUS SECTION

B.C. ENVIRONMENTAL NETWORK B.C. SPACES FOR NATURE BRANT WILDLIFE FESTIVAL EDUCATIONAL FOUNDATION* Legal Name B.C. Spaces for Nature Society Legal Name Mid-Island Wildlife Watch Legal Name B.C.E.N. Educational Society Purpose To conserve rivers, wilderness Foundation and wildlife habitat in British Columbia. Purpose To assist with the preservation, Purpose To provide public education and enhancement and management of Region Provincial scientific research on ecological issues in wildlife and their habitats in the mid- Charity No. 131670234 RT0001 order to maintain the prosperity of the island region through our Wildlife Society No. S-27007 natural world and improve the quality Legacy Fund and environmental studies Activities A B D H I of life for individuals and communities. bursaries. Contact Region Provincial Region Vancouver Island Dona Reel, DIRECTOR OF PROGRAMS Charity No. 891187148 RR0001 Charity No. Pending P.O. Box 673 Society No. S-33419 Society No. S-0026611 Gibsons, B.C. V0N 1V0 Activities B E G H Tel: (604) 886-8605 Activities B D E Contact Fax: (604) 886-3768 Contact John McInnis, EXECUTIVE DIRECTOR [email protected] Sandra Kokorudz, SECRETARY 610 – 207 West Hastings Street www.spacesfornature.org 174 Railway Street Vancouver, B.C. V6B 1H7 Qualicum Beach, B.C. V9K 1K7 Tel: (604) 879-3438 B.C. WILDLIFE FEDERATION* Tel: (250) 752-9171 Fax: (604) 879-2272 Fax: (250) 752-9883 [email protected] Legal Name B.C. Wildlife Federation [email protected] Purpose To protect, enhance and pro- www.brantfestival.bc.ca BCIT BURNABY LAKE SYSTEM mote the wise use of the environment PROJECT for the benefit of present and future generations. BROWN PROPERTY PRESERVATION Legal Name British Columbia Institute of SOCIETY Technology: Fish, Wildlife & Recreation Region Provincial Legal Name Brown Property Preservation Program Charity No. 118801315 RR0001 Society Society No. S-3875 Purpose To work through a community Activities A B C D E F G H Purpose To preserve the heritage forest partnership to inventory, enhance, moni- of Qualicum Beach for the appreciation tor and protect the natural resources of Contact of nature and provide a lasting legacy the Brunette River Watershed. Doug Walker, EXECUTIVE DIRECTOR for future generations. Region Lower Mainland 303 – 19292 60th Avenue Region Vancouver Island Charity No. 876776824 RR0001 Surrey, B.C. V3S 3M2 Charity No. 871983573 RR0001 Activities A B E F G H Tel: (604) 533-2293 Society No. S-35367 Fax: (604) 533-1592 Contact Activities B C D E F [email protected] Laurie Smith, PROJECT COORDINATOR www.bcwf.bc.ca Contact 3700 Willingdon Avenue Jack Wilson, PRESIDENT Burnaby, B.C. V5G 3H2 707 Princess Street Tel: (604) 432-8651 Qualicum Beach, B.C. V9K 1G5 Fax: (604) 432-9046 Tel: (250) 752-6951 [email protected] Fax: (250) 752-6022 [email protected] www.qualicumbeach.net/heritage

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 115 CANADIAN NATURE FEDERATION* Region Southern Interior Region National Charity No. 136957198 RR0001 Charity No. 12775 6716 RR0001 Legal Name Canadian Nature Federation Society No. S-0026876 Society No. S-26639 Purpose As the national voice of Activities A C D F I Activities B E F G H Canada’s naturalists, to protect our Type of Organization Legal Trust Contact natural environment, its diversity and Contact Corinne Rogers, DIRECTOR OF DEVELOPMENT the processes that sustain it. Frank Williams, TREASURER 219 – 2211 West 4th Avenue Region National 2232 Bridgeview Road Vancouver, B.C. V6K 4S2 Charity No. 118834704 RR0001 Kelowna, B.C. V1Z 1C1 Tel: (604) 732-4228 Society No. Not Applicable Tel: (250) 769-4541 Fax: (604) 732-0752 Activities A B E F G H I [email protected] [email protected] Contact www.davidsuzuki.org Nadine Fowler, MANAGER, MAJOR AND CENTRAL VALLEY NATURALISTS PLANNED GIFTS DELKATLA SANCTUARY SOCIETY 606 – 1 Nicholas Street Purpose To foster an appreciation and Ottawa, ON K1N 7B7 understanding of our natural environ- Purpose To work for protection, preser- Tel: (613) 562-3447 ment so that it may be wisely used and vation and enhancement of Delkatla Fax: (613) 562-3371 maintained for future generations. Wildlife Sanctuary and the natural ecosystem of Haida Gwaii. [email protected] Region Lower Mainland www.cnf.ca Region Skeena Activities B G Charity No. 886994029 RR0001 Contact Society No. S-31791 CANADIAN PARKS AND WILDERNESS Kathleen Wilkinson SOCIETY – B.C. CHAPTER* Activities B E F 2402 Mountain Drive Legal Name Canadian Parks and Abbotsford, B.C. V3G 1E7 Contact Margo Hearne, COORDINATOR Wilderness Society Tel: (604) 854-3203 P.O. Box 246 Purpose As Canada’s grassroots voice for Fax: (604) 854-3204 Masset, B.C. V0T 1M0 wilderness, to protect and ensure that [email protected] Tel: (250) 626-5015 parks and wilderness areas are main- Fax: (250) 626-5015 tained with ecological integrity as the COAST ISLANDS CONSERVANCY [email protected] guiding principle. www.birdsanctuary.org Legal Name West Coast Islands Region Provincial Stewardship and Conservancy Society Charity No. 106865272 RR0001 Society No. S-28573 Purpose To conduct public education DELTA FARMLAND AND WILDLIFE TRUST* Activities B C F G H I and research on land conservancy. Legal Name Delta Farmland and Wildlife Contact Region Provincial Trust Bob Peart, EXECUTIVE DIRECTOR Charity No. 119292456 RR0001 502 – 475 Howe Street Society No. S-18909 Purpose To preserve the farmlands of Vancouver, B.C. V6C 2B3 Activities B E G H the Fraser River delta and the associated Tel: (604) 685-7445 Contact wildlife habitat through sustainable Fax: (604) 685-6449 Ron Pither farming and conservation practices. [email protected] c/o Coast Islands Conservancy, PO Box 98 Region Lower Mainland www.cpawsbc.org Fulford Harbour, B.C. V8K 2P2 Charity No. 138397740 RR0001 Tel: (250) 539-2034 Society No. S-30194 Fax: (250) 539-2034 CENTRAL OKANAGAN PARKS & Activities A D E F G [email protected] WILDLIFE TRUST Contact Legal Name Central Okanagan Parks & Margaret Paterson, OFFICE COORDINATOR Wildlife Trust DAVID SUZUKI FOUNDATION* 205 – 4882 Delta Street Delta, B.C. V4K 2T8 Purpose To encourage and promote the Legal Name David Suzuki Foundation Tel: (604) 940-3392 preservation, conservation or fostering Purpose To preserve and restore the bal- Fax: (604) 946-7820 of nature or wildlife sanctuaries, parks ance of nature. Through science and [email protected] or preserves. education, to protect our natural heritage and help build a sustainable economy for future generations.

116 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. DELTA NATURALISTS Contact FANNY BAY SALMONID Anne Levesque, EXECUTIVE DIRECTOR ENHANCEMENT SOCIETY Legal Name Delta Naturalists Society P.O. Box 8 – 495 Wallinger Street Legal Name Fanny Bay Salmonid Purpose To foster public interest in Kimberley, B.C. V1A 2Y5 Enhancement Society human and natural history and to pro- Tel: (250) 427-2535 Purpose To enhance salmonid species in mote the enjoyment and education of Fax: (250) 427-3535 the Fanny Bay area, promote public edu- nature and the outdoors. [email protected] cation and awareness of the aquatic Region Lower Mainland www.ekes.org ecosystem and participate in area eco- Charity No. 892079849 RR0001 logical renewal. Society No. S-35135 ECOTRUST CANADA* Activities B Region Vancouver Island Legal Name Ecotrust Canada Charity No. 890480049 RR0001 Contact Society No. S-33668 Fred Bender, PRESIDENT Purpose To support the emergence of a Activities B E F G 6062 16th Avenue conservation economy in the coastal Delta, B.C. V4L 1H6 temperate rainforest region of British Contact Tel: (604) 943-6039 Columbia. Judy Ackinclose, PRESIDENT Site 23, C-9, RR #1 Region Provincial Fanny Bay, B.C. V0R 1W0 Charity No. 894749969 RR0001 DUCKS UNLIMITED CANADA* Tel: (250) 757-0010 Society No. XS-41348 Fax: (250) 335-0015 Legal Name Ducks Unlimited Canada Activities D E G H I [email protected] Purpose To promote and achieve Contact wetland conservation for the benefit Nina Winham, VICE PRESIDENT of wildlife and people. 202 – 1226 Hamilton Street FEDERATION OF BRITISH COLUMBIA Region National Vancouver, B.C. V6B 2S8 NATURALISTS* Charity No. 118888957 RR0001 Tel: (604) 682-4141 Legal Name Federation of British Society No. S-8003 Fax: (604) 682-1944 Columbia Naturalists Activities A B C D E G [email protected] Purpose To know nature and to keep it www.ecotrustcan.org Contact worth knowing. Wayne Pritchard, SENIOR DEVELOPMENT Region Provincial OFFICER EVERGREEN* Charity No. 18913912 RR0001 Unit 511, 13370 – 78th Avenue Legal Name Evergreen Society No. S-8399 Surrey, B.C. V3W 0H6 Activities A B C D E F G H I Tel: (604) 592-0987 Purpose To bring communities and Fax: (604) 592-0930 nature together for the benefit of both. Contact [email protected] To engage people in creating and sus- Maria Hamann, OFFICE MANAGER www.ducks.ca taining healthy, dynamic outdoor spaces- 425 – 1367 West Broadway in our schools, our communities and our Vancouver, B.C. V6H 4A9 homes. Tel: (604) 737-3057 EAST KOOTENAY ENVIRONMENTAL Fax: (604) 738-7175 Region National SOCIETY (EKES)* [email protected] Charity No. 131815763 RR0001 www.naturalists.bc.ca Legal Name East Kootenay Society No. XS-34139 Environmental Society (EKES) Activities A B C D E F

Purpose To protect the diversity of Contact FEDERATION OF BRITISH COLUMBIA NATURALISTS FOUNDATION* wildlife habitat, the wild lands, the air, Shaugn Schwartz, REGIONAL DIRECTOR the water and the quality of life of 404 – 134 Abbott Street Legal Name Federation of British southeastern British Columbia. Vancouver, B.C. V6B 2K4 Columbia Naturalists Foundation Tel: (604) 689-0766 Region Kootenay Purpose To promote the preservation Fax: (604) 669-6222 Charity No. 134892496 RR0001 of the natural environment for future [email protected] Society No. S-22548 generations through raising funds for www.evergreen.ca Activities B E F G H I conservation, research and education projects.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 117 Region Provincial GOWGAIA INSTITUTE* Contact Charity No. 889458840 RR0001 Bruno Delesalle, EXECUTIVE DIRECTOR Legal Name Earthlife Canada Foundation Society No. S-26380 954A Laval Cres Activities A B C E F G H I Purpose To promote sustainability, which Kamloops, B.C. V2C 5P5 means healthy communities with diversi- Tel: (250) 374-5787 Contact fied economies. It also means that what- Fax: (250) 374-6287 Frances Vyse, CHAIR ever we enjoy on the Islands today [email protected] 425 – 1367 West Broadway should be here in equal measure and www.bcgrasslands.org Vancouver, B.C. V6H 4A9 equal value, for generations to come. Tel: (604) 737-3057 Region Skeena Fax: (604) 738-7175 GREENPEACE CANADA* [email protected] Charity No. 118890383 RR001 www.naturalists.bc.ca Society No. S - 0021215 Legal Name Greenpeace Canada Activities A D G H I Purpose To protect biodiversity in all its Contact forms, to protect whales, to prevent pol- GALIANO CONSERVANCY John Broadhead, PRESIDENT lution and abuse of the earth’s oceans, ASSOCIATION P.O. Box 638 land, air and fresh water, and to end all Legal Name Galiano Conservancy Queen Charlotte City, B.C. V0T 1S0 nuclear threats. Association Tel: (250) 559-8068 Region National Purpose A land trust to preserve, Fax: (250) 559-8006 Society No. A-42999 protect and enhance the human and [email protected] Activities A B D G H natural environment of Galiano Island. www.spruceroots.org Contact Region Vancouver Island Natasha van Bentum, CFRE, WILLS & Charity No. 886092998 RR0001 GRANBY WILDERNESS SOCIETY LEGACIES ADVISOR Society No. S-25093 1726 Commercial Drive Region Southern Interior Activities A B C D E F G H I Vancouver, B.C. V5N 4A3 Society No. S-32175 Tel (604) 253-7701 (21) Contact Activities B G Ken Millard Fax: (604) 253-0114 Contact R.R. 1, Sturdies Bay Road [email protected] Nadine Dechiron, PRESIDENT/COORDINATOR Galiano Island, B.C. V0N 1P0 www.greenpeace.org Box 2532 Tel: (250) 539-2424 Grand Forks, B.C. V0H 1H0 Fax: (250) 539-2424 Tel: (250) 442-2125 GREENWAYS LAND TRUST [email protected] [email protected] Legal Name Discovery Coast Greenways www.granbywilderness.org Land Trust GEORGIA STRAIT ALLIANCE* Purpose To enhance the community Legal Name Georgia Strait Alliance GRASSLANDS CONSERVATION through the creation and management Purpose To protect and restore the COUNCIL OF BRITISH COLUMBIA of greenways networks, based on princi- (GCC)* marine environment and promote ples of stream and land stewardship, sustainability of Georgia Strait, its Legal Name Grasslands Conservation within public and private property part- adjoining waters and communities. Council of B.C. nerships.

Region Provincial Purpose To foster a greater awareness Region Vancouver Island Charity No. 139942254 RR0001 for and understanding about B.C.’s grass- Charity No. 888992534 RR0001 Society No. S-0026634 lands; to promote stewardship and man- Society No. S-36048 Activities A B F agement practices that ensure the Activities A B C D E F sustainability of B.C.’s grasslands; to sup- Contact Contact port the conservation of representative Laurie MacBride, EXECUTIVE DIRECTOR Lucy Reiss, EXECUTIVE DIRECTOR grassland ecosystems, species at risk and 201 – 195 Commercial Street P.O. Box 291 their habitats. Nanaimo, B.C. V9R 5G5 Campbell River, B.C. V9W 5B1 Tel: (250) 753-3459 Region Provincial Tel: (250) 287-3785 Fax: (250) 753-2567 Charity No. 87004 2777 RR0001 Fax: (250) 287-3785 [email protected] Society No. S-40384 [email protected] www.georgiastrait.org Activities A B D E F G H I www.greenwaystrust.ca

118 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. HABITAT ACQUISITION TRUST (HAT)* IMPACS: THE INSTITUTE FOR MEDIA, Region Lower Mainland POLICY AND CIVIL SOCIETY Society No. S-39167 Legal Name VNHS Habitat Acquisition Activities A B E F G Trust Foundation Legal Name IMPACS: the Institute for Media, Policy and Civil Society Contact Purpose To enhance the protection and John Heaven stewardship of ecologically significant Purpose To expand and protect democ- 11450 – 256th Street lands on southern Vancouver Island and racy and to strengthen civil society. To Maple Ridge, B.C. V2W 1H1 the Gulf Islands. help build strong communities by providing communications training and Tel: (604) 462-8643 Region Vancouver Island education to not-for-profits. Fax: (604) 462-8643 Charity No. 889626545 RR0001 [email protected] Region National Society No. S-36193 www.keeps.org Activities A B C D E F G H I Charity No. 872665047 RR0001 Society No. S-36496 Contact Activities H LAND TRUST ALLIANCE OF B.C.* Bruce Whittington, EXECUTIVE DIRECTOR P.O. Box 8552 Contact Legal Name LTA The Land Trust Alliance Victoria, B.C. V8W 3S2 Catherine Ludgate, of B.C. DIRECTOR, COMMUNICATIONS Tel: (250) 995-2428 Purpose To provide education, research 910 – 207 West Hastings Fax: (250) 920-7975 and support services that help land Vancouver, B.C. V6B 1H7 [email protected] trusts, conservancies and the general Tel: (604) 682-1953 www.hat.bc.ca public protect, restore and enhance our Fax: (604) 682-4353 natural and cultural legacy for all time. [email protected] HABITAT CONSERVATION TRUST www.impacs.org Region Provincial FUND* Charity No. 872062468 RR0001 Legal Name Habitat Conservation Trust Society No. S-37177 Fund ISLANDS TRUST FUND* Activities A B F G H Legal Name Trust Fund Board Purpose To support conservation proj- Contact ects that assist in maintaining the health Purpose To work in partnerships with cit- Sheila Harrington, EXECUTIVE DIRECTOR of natural ecosystems and the productiv- izens, community-based organizations, 204 – 338 Lower Ganges Road ity and richness of species within those other government agencies, conservation Saltspring Island, B.C. V8K 2V3 ecosystems, by preventing and mitigat- groups and land trusts to help preserve Tel: (250) 538-0112 ing the loss of habitat and native species and protect the Islands Trust Area Fax: (250) 538-0172 of freshwater fish and wildlife in British through voluntary conservation actions. [email protected] Columbia, for the benefit of all. www.landtrustalliance.bc.ca Region Vancouver Island Region Provincial Society No. Not Applicable Charity No. None; Agent of the Crown Type of Organization Public Trust LANGLEY ENVIRONMENTAL PARTNERS (Provincial) Activities C D H SOCIETY Society No. N/A Contact Legal Name Langley Environmental Type of Organization Statutory Purpose Carolyn Stewart, CO-ORDINATOR Partners Society Trust Fund 200 – 1627 Fort Street Purpose To protect, preserve and restore Activities B D E G Victoria, B.C. V8R 1H8 the natural environment through educa- Contact Tel: (250) 405-5174 tion, cooperation and action. Rod Silver, MANAGER Fax: (250) 405-5155 Region Lower Mainland P.O. Box 9354 Stn Prov Govt [email protected] Charity No. 140579962 RR0001 Victoria, B.C. V8W 9M1 www.islandstrustfund.bc.ca Society No. S-30889 Tel: (250) 356-6124 Fax: (250) 952-6684 Activities A B E F G H [email protected] KANAKA EDUCATION AND Contact ENVIRONMENTAL PARTNERSHIP www.hctf.ca Maria Stjepovic, EXECUTIVE DIRECTOR SOCIETY 4914 – 221st Street Purpose To maintain the health of the Langley, B.C. V3A 3Z8 Kanaka Creek watershed’s natural eco- Tel: (604) 533-6136 systems through education, community Fax: (604) 533-6098 involvement, scientific research, land [email protected] preservation and partnership based on stewardship principles.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 119 MACKENZIE NATURE OBSERVATORY Contact NANAIMO AREA LAND TRUST Dave Lock Legal Name Mackenzie Nature Legal Name Nanaimo & Area Land 3555 Redwood Avenue Observatory Stewards Society Victoria, B.C. V8P 4Z8 Purpose To monitor bird migration, Tel: (250) 595-2730 Purpose To identify, preserve and foster enhance fish and wildlife habitat enhance- [email protected] the stewardship of areas of natural ment, and conduct public education. beauty, valuable wildlife habitat and urban green space in the Nanaimo area. Region Omineca/Peace MT. MATHESON CONSERVATION Charity No. 888019296 RR0001 Region Vancouver Island SOCIETY Society No. S-36498 Charity No. 893193771 RR0001 Activities B C D E F G H I Legal Name Mt. Matheson Conservation Society No. S-33510 Society Activities A B C D E F G Contact Ryan Bichon Purpose To conserve, preserve, restore Contact P.O. Box 1598 and enhance the environment, including Gail Adrienne, EXECUTIVE DIRECTOR Mackenzie, B.C. V0J 2C0 wildlife, fish and their habitat, wetlands, 8 – 140 Wallace Street Tel: (250) 997-4601 streams and plant communities, in the Nanaimo, B.C. V9R 5B1 [email protected] general location of, but not limited to, Tel: (250) 714-1990 Mount Matheson, East Sooke, Vancouver Fax: (250) 714-1990 Island, B.C. [email protected] MOSQUITO CREEK STEWARDSHIP Region Vancouver Island www.nalt.bc.ca SOCIETY Charity No. 861175529 RR0001 Legal Name Mosquito Creek Stewardship Society No. S-41874 Society NATURE CONSERVANCY OF CANADA – Activities A B C D E F B.C. OFFICE* Purpose To practice and promote stew- Contact Legal Name The Nature Conservancy of ardship of the natural ecosystems that Mark LeBlanc, PRESIDENT, MMCS Canada support indigenous wildlife and vegeta- 5065 Mt. Matheson Road tion within the watershed of Mosquito Sooke (East), B.C. V0S 1N0 Purpose To preserve ecologically signifi- Creek and its tributaries. Tel: (250) 642-0238 cant areas through outright purchase, donations, conservation easements Region Lower Mainland Fax: (250) 642-0238 (covenants) and other conservation Society No. S-38730 [email protected] strategies. Activities A E F G www.pages.sprint.ca/mmcs/mmcs.html Region Provincial Contact Charity No. 119246544 RR0001 Karen R. Milne, COORDINATOR, PRESIDENT MUSKWA-KECHIKA MANAGEMENT Society No. XS33684 P.O. Box 86250 AREA* North Vancouver, B.C. V7L 4J8 Activities A C D E F G H Legal Name Muskwa-Kechika Trust Fund Tel: (604) 986-6715 Contact Fax: (604) 984-8638 Purpose To ensure the wilderness charac- Jan Garnett, REGIONAL DIRECTOR [email protected] teristics, wildlife and wildlife habitat of 202 – 26 Bastion Square www.mosquitocreek.org the Muskwa-Kechika Management Area Victoria, B.C. V8W 1H9 are maintained over time while allowing Tel: (250) 479-3191 resource development and use. Fax: (250) 479-0546 MOUNT TOLMIE CONSERVANCY Region Omineca/Peace [email protected] ASSOCIATION Activities A B E F G H I www.bc.natureconservancy.ca Legal Name Mount Tolmie Conservancy Type of Organization Legislative Trust Association Contact Purpose To protect, restore and conserve Howard Madill, PROGRAM MANAGER the natural character of Mount Tolmie. 150 – 10003 110th Avenue Region Vancouver Island Fort St. John, B.C. V1J 6M7 Charity No. 889211371 RR0001 Tel: (250) 787-3534 Society No. S-34321 Fax: (250) 787-3490 Activities B E [email protected] www.luco.gov.bc.ca/lrmp/mk/mk0301/ind ex.html

120 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. NORTH COAST FISHERIES RENEWAL OSOYOOS LAKE WATER QUALITY Region Lower Mainland COUNCIL SOCIETY Charity No. 889353017 RR0001 Legal Name Labour Community Fisheries Legal Name Osoyoos Lake Water Quality Society No. S-4232 Habitat Development Centre Society Society Activities D E

Purpose To partake in practices that Purpose To monitor and enhance the Contact allow for the renewal of fisheries in the quality of water throughout the Gordon Stewart, EXECUTIVE DIRECTOR North Coast for the sake of all user Okanagan Valley lake system (especially 290 – 999 West Broadway groups. Habitat conservation, rehabilita- Osoyoos Lake), and to educate the pub- Vancouver, B.C. V5X 1K5 tion, and protection are employed as lic about related issues. Tel: (604) 633-1999 tools to help reach the goal of renewal. Fax: (604) 633-1939 Region Southern Interior [email protected] Region Skeena Charity No. 890428469 RR0001 www.pacificparklands.ca Society No. S-36406 Society No. S-29872 Activities B E G Activities B E F G

Contact Contact PACIFIC SALMON FOUNDATION* Scott Allen, WATERSHED STEWARDSHIP Lionel Dallas Legal Name Pacific Salmon Foundation COORDINATOR P.O. Box 251 Purpose To conserve and rebuild Pacific 253 3rd Avenue West Osoyoos, B.C. V0H 1V0 salmon populations through strategic Prince Rupert, B.C. V8J 1L2 Tel: (250) 495-3341 and focused efforts where people and Tel: (250) 624-8566 Fax: (250) 495-3392 resources are mobilized to work Fax: (250) 624-8590 [email protected] together to achieve common goals. [email protected] www.olwqs.org Region Provincial Charity No. 119075638 RR0001 NORTHWEST WILDLIFE PRESERVATION OUTDOOR RECREATION COUNCIL OF Society No. N/A SOCIETY BRITISH COLUMBIA (ORC)* Activities A B E G

Legal Name Northwest Wildlife Legal Name Outdoor Recreation Council Contact Preservation Society of B.C. Courtenay Hatfield, DIRECTOR OF Purpose To develop and provide educa- Purpose To preserve and enhance for DEVELOPMENT tional, research and advisory services present and future generations the out- Suite 300 – 1682 West 7th Avenue that can advance the public’s awareness door recreation opportunities and the Vancouver, B.C. V6J 4S6 and knowledge about wildlife systems in outstanding outdoor recreation Tel: (604) 664-7664 northwest North America. resources of British Columbia. Fax: (604) 664-7665 [email protected] Region Lower Mainland Region Provincial www.psf.ca Charity No. 133029140 RR0001 Charity No. 119074409 RR0001 Society No. S-22507 Society No. S-12287 Activities B D E Activities E F G H I PACIFIC STREAMKEEPERS FEDERATION

Contact Contact Legal Name Pacific Streamkeepers Ann Peters, EXECUTIVE DIRECTOR Norma Wilson, EXECUTIVE DIRECTOR Federation 707 – 1112 West Pender Street 334 – 1367 West Broadway Purpose To help streamkeepers take Vancouver, B.C. V6E 2S1 Vancouver, B.C. V6H 4A9 action through support, education and Tel: (604) 713-6626 Tel: (604) 737-3058 building partnerships. Fax: (604) 713-6696 Fax: (604) 737-3666 [email protected] [email protected] Society No. S-34343 www.northwestwildlife.com www.orcbc.ca Region Provincial Activities A B E G

Contact PACIFIC PARKLANDS FOUNDATION* Zo Ann Morten Legal Name Pacific Parklands Foundation 720 Orwell Street Purpose To support the expansion and North Vancouver, B.C. V7J 2G3 enhancement of regional parks in the Toll Free: 1 (800) 723-7753 Lower Mainland. [email protected] www.pskf.ca

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 121 PORT MOODY ECOLOGICAL SOCIETY* QUESNEL RIVER WATERSHED Contact ALLIANCE Joop Burgerjon Legal Name Port Moody Ecological P.O. Box 1486 Society (PMES) Legal Name Quesnel River Watershed Alliance Sechelt, B.C. V0N 3A0 Purpose To operate a volunteer-run Tel: (604) 885-9308 Purpose To maintain, restore and salmon and trout hatchery, water quality Fax: (604) 885-9308 enhance the over-all health of the lab and community education/outreach [email protected] Quesnel River Watershed. programs. www.sargbay.ca Region Lower Mainland Region Cariboo Charity No. 89082 1523 RR0001 Charity No. 889824140 R0001 SAVARY ISLAND LAND TRUST SOCIETY Society No. S-27189 Society No. S-32590 Activities A B D E F G H I Activities A B E G I Legal Name Savary Island Land Trust Society Contact Contact Brooke Marshall, VOLUNTEER PRESIDENT Chris Blake Purpose To preserve natural areas and 300 Ioco Road P.O. Box 1098 biological diversity on Savary Island for Port Moody, B.C. V3H 2V7 150 Mile House, B.C. V0K 2G0 present and future generations. Tel: (250) 296-4359 Tel (604) 404-9106 Region Provincial Fax: (250) 296-4358 Fax: (604) 469-9106 Charity No. 898586425 RR 0001 [email protected] [email protected] Society No. S-37480 www.vcn.bc.ca/pmes Activities A B C D E G

SALT SPRING ISLAND CONSERVANCY Contact POWELL RIVER SALMON SOCIETY Legal Name Salt Spring Island Liz Webster, VICE CHAIR Box 141 Purpose Salmonid enhancement. Conservancy Lund, B.C. V0N 2G0 Purpose To support and enable volun- Region Lower Mainland Tel: (604) 414-0074 or 0073 tary preservation and restoration of the Charity No. 0747006-5427 [email protected] natural environment of Salt Spring Island Society No. S-17700 www.silt.ca Activities B C E F G H and its surrounding waters.

Contact Region Vancouver Island SAVE OUR PARKLAND ASSOCIATION Phil Jantz Charity No. 890063977 RR001 7050 Alberni Street Society No. S-32945 Legal Name Save Our Parkland Powell River, B.C. V8A 2C3 Activities A B C D E F G I Association Tel: (604) 485-7612 Contact Purpose To encourage and assist in the Fax: (604) 485-2622 Karen Hudson, EXECUTIVE DIRECTOR preservation and acquisition of parkland Ganges P.O. Box 722 and to donate money to be used for Salt Spring Island, B.C. V8K 2W3 park purposes. QUESNEL ENVIRONMENTAL SOCIETY Tel: (250) 538-0318 Region Lower Mainland Purpose To inform and educate the pub- Fax: (250) 538-0319 Charity No. 119141976 RR0001 lic on environmental issues and to pro- [email protected] Society No. S-0006625 mote appropriate policies. http://saltspring.gulfislands.com/conser- Activities D Region Cariboo vancy/ Contact Society No. S-1126046 June Binkert, PRESIDENT Activities B SARGEANT BAY SOCIETY P.O. Box 39028 Contact Legal Name Society for the Protection of Vancouver, B.C. V6R 4P1 Martha Waldon Sargeant Bay Tel: (604) 263-4360 P.O. Box 4188 [email protected] Quesnel, B.C. V2J 3J2 Purpose To protect the natural environ- Tel: (250) 992-8742 ment of Sargeant Bay and its watershed. [email protected] Region Lower Mainland Charity No. 129124038 RR0001 Society No. S-14900 Activities B E F G

122 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. SEACHANGE MARINE CONSERVATION Contact SOCIETY FOR THE PROTECTION OF SOCIETY Deirdre Gotto, OFFICE ADMINISTRATOR AYUM CREEK (SPAC) 576 Johnson Street Legal Name SeaChange Marine Legal Name Society for the Protection of Victoria, B.C. V8W 1M3 Conservation Society Ayum Creek Tel: (250) 386-5255 Purpose To conserve and restore marine Fax: (250) 386-4453 Purpose To restore and be environmen- ecosystems in the Georgia Basin in coor- [email protected] tal stewards of Ayum Creek watershed dination with local communities through www.sierraclub.ca/bc and estuary. education, advocacy and nearshore Region Vancouver Island restoration projects. Charity No. 889397972 RR 0001 SIERRA LEGAL DEFENCE FUND* Region Provincial Society No. S-34825 Charity No. 888741220 RR0001 Legal Name Sierra Legal Defence Fund Activities A B D E F G Society No. S-38420 Society Contact Activities B E G Purpose To provide free legal and scien- Gwen Griff, PRESIDENT Contact tific services to environmental and com- PO Box 1282 Nikki Wright munity organizations and concerned Sooke, B.C. V0S 1N0 P.O. Box 23011 citizens. Tel: (250) 642-6474 Victoria, B.C. V8V 4Z8 Region National Fax: (250) 642-6474 Tel: (250) 383-7790 Charity No. 13474 8474 RR0001 [email protected] Fax: (250) 383-5470 Society No. S-26915 [email protected] Activities G H www.seachangelife.net SOUTH OKANAGAN SIMILKAMEEN Contact CONSERVATION PROGRAM Shoni Field, DONOR DEVELOPMENT OFFICER Purpose To maintain the rich biodiversity SEYMOUR SALMONID SOCIETY 214 – 131 Water Street indigenous to the South Okanagan Legal Name Seymour Salmonid Society Vancouver, B.C. V6B 4M3 Similkameen (SOS) area, including main- Tel: (604) 685-5618 taining viable ecological corridors between Purpose Enhancement of salmon. Fax: (604) 685-7813 the deserts to the south and the grasslands Region Lower Mainland [email protected] to the north, and the river corridors that Society No. S-23633 www.sierralegal.org sustain salmon and other aquatic life. Activities B E F G Region Southern Interior Contact SMART GROWTH B.C. Activities A B C D E G Brian Smith P.O. Box 30045 Legal Name Smart Growth British Contact Robert Hawes, MANAGER North Vancouver, B.C. V7H 2Y8 Columbia 201 – 3547 Skaha Lake Road Tel: (604) 640-9690 Purpose To foster the creation of more Penticton, B.C. V2A 7K2 Fax: (604) 640-9690 livable communities through compact Tel: (250) 490-8225 [email protected] human settlements that avoid sprawl, Fax: (250) 492-1314 www.seymoursalmon.com retain ecological integrity, preserve agri- [email protected] cultural land, encourage community www.soscp.org involvement and supply affordable hous- SIERRA CLUB OF B.C. FOUNDATION* ing, through sustainable development Legal Name Sierra Club of British standards. SOUTHERN INTERIOR FOREST Columbia Foundation Region Provincial EXTENSION AND RESEARCH Purpose To motivate and financially sup- Charity No. 895686616 RR0001 PARTNERSHIP* port groups involved in research and edu- Society No. S-0038532 Legal Name Southern Interior Extension cation towards conservation of the earth’s Activities G H I and Research Society ecosystems thereby fostering a commit- Contact Purpose To develop and share critical ment to protect and restore the quality of Cheeying Ho, EXECUTIVE DIRECTOR knowledge to support decisions and the natural and human environment. 201 – 402 West Pender Street practices that will maintain and enhance Region Provincial Vancouver, B.C. V6B 1T6 the long-term health of our ecosystems Charity No. 119149797 RR0001 Tel: (604) 915-5234 and communities for the benefit of all Society No. S-8583 Fax: (604) 915-5236 living things. “Achieving Sustainability Activities B D E G H [email protected] through Knowledge.” www.smartgrowth.bc.ca

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 123 Region Provincial SWAN LAKE CHRISTMAS HILL NATURE Region Provincial Charity No. 898873328 RR0001 SANCTUARY SOCIETY Charity No. 10808 9863 RR0001 Society No. S-38533 Society No. XS 9934 Legal Name Swan Lake Christmas Hill Activities A B E F G H Activities C D E G Nature Sanctuary Society Contact Contact Purpose To manage the Swan Lake Chris Hollstedt, EXECUTIVE DIRECTOR Tom Lester, EXECUTIVE DIRECTOR Christmas Hill Sanctuary as a focus for 702 – 235 1st Avenue 260 – 1000 Roosevelt Crescent fostering an understanding and appreci- Kamloops, B.C. V2C 3J4 North Vancouver, B.C. V7P 1M3 ation of nature through direct experi- Tel: (250) 371-3929 Tel: (604) 924-9771 ences that will develop personal Fax: (250) 371-3997 Toll Free: 1 (866) 288-7878 responsibility for the care and protection [email protected] Fax: (604) 924-9772 of the natural environment. www.siferp.org [email protected] Region Vancouver Island www.naturetrust.bc.ca Charity No. 119207157 RR0001 STEELHEAD SOCIETY* Society No. S-11654 TIDES CANADA FOUNDATION* Legal Name The Steelhead Society Activities B E F G of B.C. Contact Legal Name Tides Canada Foundation Purpose To encourage the conservation Terry Morrison, EXECUTIVE DIRECTOR Purpose To create partnerships with of wild salmon and steelhead as well as 3873 Swan Lake Road donors and charitable organizations to to play an active role in the restoration Victoria, B.C. V8X 3W1 grow and organize resources for social of damaged watershed habitats Tel: (250) 479-0211 change and environmental sustainability. throughout the world. Fax: (250) 479-0132 Region National [email protected] Region Vancouver Island Charity No. 86894 7797 RR0001 www.swanlake.bc.ca Charity No. 891409831 RR 0001 Society No. S-30957 Society No. S-9790 Activities H Activities A B C D E F G H THE BRITISH COLUMBIA Contact CONSERVATION FOUNDATION* Contact Tim Draimin, EXECUTIVE DIRECTOR Chad Brealey, COMMUNICATIONS DIRECTOR Legal Name The British Columbia 680 – 220 Cambie St. 103 – 131 Water Street Conservation Foundation Vancouver, B.C. V6B 2M9 Vancouver, B.C. V6B 4M3 Purpose To promote the conservation Toll Free: 1 (866) 843-3722 Tel: (604) 684-6242 and stewardship of British Columbia’s Fax: (604) 647-6612 Fax: (604) 684-4745 ecosystems and species. [email protected] [email protected] www.tidescanada.org Region Provincial www.steelheadsociety.com Charity No. 123042822 RR0001 Society No. S-8351 TIES - TURTLE ISLAND EARTH SUNSHINE COAST CONSERVATION Activities D E G STEWARDS* ASSOCIATION Contact Legal Name Turtle Island Earth Stewards Legal Name Sunshine Coast Conservation Deborah Gibson, EXECUTIVE DIRECTOR Society Association 206 – 17564 56A Avenue Purpose As concerned earth stewards, Purpose To preserve the natural bio- Surrey, B.C. V3S 1G3 we help create ecologically sustainable diversity of the Sunshine Coast Region Tel: (604) 576-1433 communities in harmony with nature. for the present and future benefit of Fax: (604) 576-1482 Region Provincial humanity and all life. [email protected] Charity No. 132657008 RR0001 Region Lower Mainland www.bccf.com Society No. S-11354 Charity No. 873220446 RR0001 Activities A B C D E F G H Society No. S-37722 THE NATURE TRUST OF B.C.* Activities B E G Contact Legal Name The Nature Trust of B.C. Tyhson Banighen, EXECUTIVE DIRECTOR Contact P.O. Box 3308 Daniel Bouman Purpose To conserve habitats and the Salmon Arm, B.C. V1E 4S1 P.O. Box 1669 naturally occurring plants and animals Toll Free: 1 (888) 917-8437 Sechelt, B.C. V0N 3A0 they nurture as well as areas of ecologi- Fax: (250) 832-9942 Tel: (604) 886-8325 cal significance and scenic beauty within [email protected] Fax: (604) 886-8325 British Columbia. www.ties.bc.ca, www.agraroots.org [email protected]

124 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. TLC THE LAND CONSERVANCY OF B.C.* Contact VANCOUVER ISLAND EARTH WORKS Ava Caldwell, PROVINCIAL FACILITATOR SOCIETY (VIEWS) Legal Name TLC The Land Conservancy 425 – 1367 West Broadway of B.C. Legal Name Vancouver Island Earth Vancouver, B.C. V6H 4A9 Works Society Purpose To preserve and enhance our Tel: (604) 737-3188 Purpose To develop participatory democ- quality of life through the protection of Fax: (604) 738-7175 racy and community culture including important natural habitat, and areas of [email protected] organizing Earth Week on the Gulf and scientific, historical, cultural, scenic or www.trailsbc. ca compatible recreational value. Vancouver Islands.

Region Provincial Region Vancouver Island TREC Charity No. 889028338 RR0001 Charity No. Pending Society No. S-36826 Legal Name Training Resources for the Society No. S-29960 Activities A B C D E F H Environmental Community Activities B H

Contact Purpose To strengthen the effectiveness Contact Bill Turner, EXECUTIVE DIRECTOR of the environmental movement in Doug Koch 5793 Old West Saanich Road Alaska, British Columbia, Idaho, 209 – 576 Simcoe Street Victoria, B.C. V9E 2H2 Montana, Oregon, Washington and Victoria, B.C. V8V 1L8 Tel: (250) 479-8053 Yukon Territory by enhancing the core Tel: (250) 383-5765 Fax: (250) 744-2251 capacities of environmental organiza- Fax: (250) 361-3682 [email protected] tions and by empowering current and [email protected] www.conservancy.bc.ca rising leaders. www.islandnet.com/sunshine/week.htm Region Provincial TLELL WATERSHED SOCIETY Activities H VANCOUVER NATURAL HISTORY Type of Organization U.S. Affiliate SOCIETY* Legal Name Contact Legal Name Vancouver Natural History Purpose To protect and conserve the David Thomson, SENIOR ASSOCIATE Society Tlell River Watershed (Queen Charlotte 1143 West 21st Street Purpose To promote the enjoyment of Islands) in perpetuity, to encourage eco- North Vancouver, B.C. V7P 2C7 nature and to foster public interest and logical principles and the importance of Tel: (604) 987-3667 education in the appreciation and study ecosystem based management and long [email protected] of nature. To encourage the wise use term comprehensive planning. www.trecnw.org and conservation of natural resources. Region Skeena To work for the complete protection of Society No. S-31415 VANCOUVER AQUARIUM endangered species and ecosystems. To Activities B CONSERVATION FOUNDATION* promote access to and maintenance of Contact natural areas in the vicinity of Legal Name Vancouver Aquarium Leandre Vigneault, CHAIR Vancouver. Conservation Foundation P.O. Box 81 Region Lower Mainland Tlell, B.C. V0T 1S0 Purpose To advance aquatic education, Charity No. 141017491 RR0001 Tel: (250) 557-4453 conservation and research. Society No. S-0006510 Fax: (250) 557-4454 Region Lower Mainland Activities B E F G H [email protected] Charity No. 883079063 RR0001 Contact Society No. Federal 340049-2 Jeremy McCall, PRESIDENT Activities B E F G H I TRAILS B.C. P.O. Box 3021 Contact Legal Name The Trails Society of B.C. Vancouver, B.C. V6B 3X5 Daniel Peiser, CHIEF EXECUTIVE OFFICER Purpose To facilititate the development Tel: (604) 876-3313 P.O. Box 3232 of a shared use and sustainable recre- Fax: (604) 876-3313 Vancouver, B.C. V6B 3X8 ational trail network, including the Trans [email protected] Tel: (604) 659-3575 Canada Trail, within British Columbia. www.naturalhistory.bc.ca/VNHS Fax: (604) 659-3515 Region Provincial [email protected] Charity No. 88633 44481 RR0001 www.vanaqua.org Society No. S-33254 Activities A B E H

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 125 VEINS OF LIFE WATERSHED SOCIETY* WBT WILD BIRD TRUST OF B.C.* Region Lower Mainland Charity No. 898835814 RR0001 Legal Name Veins of Life Watershed Legal Name WBT Wild Bird Trust of B.C. Society No. S-38244 Society Purpose To protect birds and their habi- Activities A B E F G H Purpose To work towards the better- tats, on the principle that all wildlife Contact ment of watersheds and their habitats. must benefit. Heather Beresford, ENVIRONMENTAL To provide environmental education and Region Provincial awareness to citizens in relation to their SUPERVISOR Charity No. 14026 5570 RR0001 8001 Hwy 99 community watershed. To promote and Society No. S-31197 Whistler, B.C. V0N 1B8 encourage assessments of polluted Activities A B C D E F G H Tel: (604) 935-8322 watersheds. Contact Fax: (604) 935-8299 Region Vancouver Island Patricia M. Banning-Lover, PRESIDENT [email protected] Society No. S-35669 124 – 1489 Marine Drive Activities A B E F G H West Vancouver, B.C. V7T 1B8 WHITE ROCK AND SURREY Contact Tel: (604) 922-1550 NATURALISTS SOCIETY John Roe, EXECUTIVE DIRECTOR Fax: (604) 922-8034 P.O. Box 36057 1153 Esquimalt Road [email protected] Legal Name White Rock and Surrey Victoria, B.C. V9A 7J5 www.wildbirdtrust.org Naturalists Society Tel: (250) 383-2086 Region Lower Mainland Fax: (250) 383-2084 Charity No. 11929 7422 RR0001 WEST COAST ENVIRONMENTAL LAW* [email protected] Society No. S-0014256 www.volws.bc.ca Legal Name West Coast Environmental Activities B Law Association Contact WATERSHED PLEDGE PROGRAM Purpose To provide legal advice and rep- Rene Savenye, PRESIDENT resentation to individuals and organiza- PO Box 75044 Legal Name British Columbia Institute of tions on environmental matters and White Rock, B.C. V4B 5L3 Technology: Fish, Wildlife & Recreation work for progressive policy and law Tel: (604) 535-6907 Program reform that will protect the environment [email protected] Purpose To support schools, citizens, and ensure public involvement in envi- businesses and community groups to ronmental decision-making. engage in simple practices that will have WILDLIFE HABITAT CANADA* Region Provincial positive, long-lasting environmental Charity No. 119292415 RR0001 Legal Name Wildlife Habitat Canada effects within their watershed. Society No. S-0013055 Purpose To work with private citizens, Region Lower Mainland Activities B G H governments, non-government organi- Charity No. 87677 6824 RR 0001 Contact zations and industry to conserve the Type of Organization Educational Linda Nowlan, EXECUTIVE DIRECTOR great variety of wildlife habitats across Institution 1001 – 207 West Hastings Street Canada. Activities A B E H Vancouver, B.C. V6B 1H7 Charity No. 119298131 RR0001 Contact Tel: (604) 684-7378 Region National Tom Saare, PROGRAM COORDINATOR Fax: (604) 684-1312 Activities E G 3700 Willingdon Avenue [email protected] Contact Burnaby, B.C. V5G 3H2 www.wcel.org Jean Cinq-Mars, EXECUTIVE DIRECTOR Tel: (604) 432-8750 200 – 7 Hinton Ave. North Fax: (604) 432-9046 Ottawa, ON K1Y 4P1 [email protected] WHISTLER FISHERIES STEWARDSHIP GROUP Toll Free: 1 (800) 669-7919 www.watershed.bcit.ca Fax: (613) 722-3318 Legal Name Whistler Fisheries [email protected] Stewardship Group www.whc.org Purpose To monitor, enhance and restore habitat degraded by development through community partnerships, awareness and involvement

126 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. ADDITIONAL RESOURCES

Please use the following list of resources Toronto, ON: Canadian Centre for findlay, barbara and Ann Hillyer. (1994) as a starting point. Green Legacies nei- Philanthropy, 425 University Avenue, Here Today, Here Tomorrow: Legal Tools 7th Floor, Toronto, ON M5G 1T6. for the Voluntary Protection of Private ther endorses nor recommends any par- Tel: (416) 597-2293. Fax: (416) 597-2294. Land in British Columbia. Vancouver, ticular materials, products, or websites www.ccp.ca. Email: [email protected] B.C.: West Coast Environmental Law over others. The information available Research Foundation. may change from time to time. Readers Canadian Centre for Philanthropy. are cautioned to use their own best Foundation Management in Canada: Gerts, Nichola, Bill Turner, Guy An Introduction for Trustees (2nd Greenaway. (2000) Preserving Working judgment and to seek the most current Edition) Toronto, ON: Canadian Centre Ranches in the Canadian West. Victoria information. for Philanthropy. B.C.: The Land Conservancy of British Columbia. 5793 Old West Saanich Road, Canadian Estate Administration Guide. Victoria, B.C. V9E 2H2. Tel: (250) 479-8053. Publications Toronto, ON: CCH Canadian Limited. Email: [email protected] 90 Sheppard Avenue E., Suite 300, Andrews, William J. and David Toronto, ON M2N 6X1. Grace, Kay S. and Alan Wendroff. (2001) Loukidelis. (1996) Leaving a Living Tel: 1 (800) 268-4522. www.cch.ca High Impact Philanthropy. Etobicoke, Legacy: Using Conservation Covenants ON: Wiley. in BC. Vancouver, BC: West Coast Canadian Estate Planning Guide. Environmental Law Research Toronto, ON: CCH Canadian Limited. Hillyer, Ann and Judy Atkins. (2000) Foundation. 1001 – 207 West Hastings Giving it Away: Tax Implications of Gifts Street, Vancouver, B.C. V6B 1H7. Canadian Income Tax Act with Regulations. to Protect Private Land. Vancouver, B.C.: Tel: (604) 684-7378. Also available on Toronto, ON: CCH Canadian Limited. West Coast Environmental Law Research website: www.wcel.org Foundation. Continuing Legal Education Society of Attridge, Ian C. (1997) Conservation British Columbia. British Columbia Hillyer, Ann and Judy Atkins. (2000) Easement Valuation and Taxation in Probate & Estate Administration Practice Greening Your Title: A Guide to Best Canada. Ottawa, ON: North American Manual. Vancouver, B.C.: Continuing Practices for Conservation Covenants. Wetlands Conservation Council (Canada). Legal Education Society of British Vancouver, B.C.: West Coast Environ- Report No. 97-1. Secretariat, North Columbia. 300 – 845 Cambie Street, mental Law Research Foundation. American Wetlands Conservation Council Vancouver, B.C. V6B 5T2. (Canada), Suite 200, 1750 Courtwood Tel: (604) 669-3544 or Toll Free: Minton, Frank and Lorna Somers. (1997, Crescent, Ottawa, ON K2C 2B5. 1 (800) 663-0437. Fax: (604) 669 – 9260. plus 1999 update) Planned Giving for www.cle.bc.ca Canadians: A Guide to Instituting and Managing a Successful Planned Giving Banighen, Tyhson. (2001) On the Drache, Arthur B. (Updated annually.) Programme, 2nd Edition. Waterdown, Ground: A Volunteer’s Guide to Canadian Taxation of Charities and ON: Somersmith. P.O. Box 1083, Monitoring Stewardship Agreements. Donations. Toronto, ON: Carswell. One Waterdown, ON L0R 2H0. Salt Spring Island, B.C.: Land Trust Corporate Plaza, 2075 Kennedy Road, Tel: (905) 689-2538. www.PlanGiv.com Alliance of British Columbia. #204 – 338 Toronto, ON M1T 3V4. Email: [email protected] Lower Ganges Road, Salt Spring Island, Tel: (416) 609-8000. www.carswell.com B.C. V8K 2V3. Tel: (250) 538-0112. Minton, Frank, The Gift Plus Annuity. www.landtrustalliance.bc.ca Drache, Arthur B. (Updated annually.) Canadian Association on Charitable The Charity and Not-for-Profit Gifts. C/o Jim Lawson, Chair. Canadian Centre for Philanthropy. Sourcebook. Toronto, ON: Carswell. Tel: (416) 946-3538. Fax: (416) 946-3545. Establishing a Private Foundation. Email: [email protected]

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 127 Ontario Nature Trust Alliance. (1999) IT-297R2 “Gifts in Kind to Charity and Newsletters Land Securement Manual. Ontario Others” Nature Trust Alliance. C/o Federation of CAGP Planner. (Newsletter published Ontario Naturalists, 355 Lesmill Road, 10 times per year) Contact: Canadian CCRA Information Circulars Don Mills, ON M3B 2W8. Association of Gift Planners, PO Box IC75-23 “Tuition Fees and Charitable 4084, Edmonton, AB T6E 4S8. Donations Paid to Privately Supported Pearce, E. and Kushner, S.R. Planned Toll Free: 1 (888) 430-9494. www.cagp- Secular and Religious Schools” Giving: Making It Happen. Volume One: acpdp.org Email: [email protected] Managing Your Planned Giving Program. IC80-10R “Registered Charities: Operating a Registered Charity” Volume Two: Marketing Your Planned Canadian Not-for-Profit News (Monthly Giving Program. Toronto, ON: Strategic newsletter.) Editor: Arthur Drache. IC84-3R4 “Gifts in Right of Canada” Ink Communications Inc. 109 Vanderhoof Toronto, ON: Carswell. Avenue, Suite 200, Toronto, ON M4G 2H7. For more detailed interpretations of Tel: (416) 696-8816. Fax: (416) 696-5075. Planned Giving Today/Gift Planning in CCRA positions and policies, search on www.strategicplannedgifts.com Canada. (Monthly newsletter with Registered Charities Newsletters on Email: [email protected] Canadian supplement) Contact: G. Roger CCRA website. Schoenhals, Publisher and Editor. 100 Second Avenue, Suite 180, Edmonds, Rubec, Clayton D.A. and Manjit Kerr- Brochures Upal. (2000) Ecological Gifts: WA 98020. Tel: (425) 744-3837. Implementing Provisions of the Income Fax: (425) 744-3838. www.pgtoday.com Available from the Land Trust Alliance of Tax Act of Canada. Ottawa, ON: Email: [email protected] British Columbia, #204 – 338 Lower Canadian Wildlife Service, Environment Ganges Road, Salt Spring Island, B.C. Canada. Available from the Canadian V8K 2V3. Tel: (250) 538-0112. Wildlife Service Website at Canadian Gift Planning Website: www.landtrustalliance.bc.ca http://www.cws-scf.ec.gc.ca/ecogifts/ Software or from Habitat Conservation Division, Canadian Wildlife Service, Environment Gift Planning Assistant. Contact: PlanGiv, > Preserving Natural & Cultural Features Canada, Ottawa, ON K1A 0H3. Kingston, ON. Toll Free: 1 (800) 463-4854. of Land with a Conservation Covenant www.PlanGiv.com > Conservation Options Stikeman Income Tax Annotated. Email: [email protected] > U.S. Donations in Canada Toronto, ON: Carswell. > Tax Benefits of your Conservation Donation The Canadian Book of Charities: The Other Resources Guide to Intelligent Giving. (Published annually) Woodbridge, ON: Mavora Canada Customs & Revenue Agency Websites Publications Inc. 51 Buck’s Place, (Charities Division) Woodbridge, ON L4L 3P9. Canada Customs and Revenue Agency Toll Free: 1 (800) 267-2384. Tel: (905) 851-0555. Fax: (905) 856-9318. (for information about federal income www.ccra-adrc.gc.ca www.canadian-charities.com taxation) www.ccra-adrc.gc.ca Email: [email protected] CCRA Interpretation Bulletins Canada Helps www.canadahelps.org

The Canadian Donor’s Guide to IT-110R2 “Deductible Gifts and Official Canadian Association of Gift Planners Fundraising Organizations in Canada. Donation Receipts” www.cagp-acpdp.org (Published annually) Toronto, ON: IT-111R2, IT-111R2SR “Annuities Third Sector Publishing. PO Box 744, Purchased From Charitable Canadian Centre for Philanthropy Stn A, Toronto, ON M5W 1G2. Organizations” www.ccp.ca Tel. (416) 961-6776. Fax: (416) 963-8735. IT-226R “Gift to a Charity of a Residual www.donorsguide.ca Interest in Real Property or an Equitable Canadian Wildlife Service Email: [email protected] Interest in a Trust” www.cws-scf.ec.gc.ca/ especially Ecological Gifts Program IT-244R3 “Gifts by Individuals of Life www.cws-scf.ec.gc.ca/ecogifts/eng/ Insurance Policies as Charitable Donations” Ducks Unlimited Canada, especially IT-288R2 “Gifts of Tangible Capital Institute for Wetland and Waterfowl Properties to a Charity and Others” Research www.ducks.ca/iwwr/

128 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. Ecological Gifts Program The Canadian Association of Financial Certified General Accountants www.cws-scf.ec.gc.ca/ecogifts/eng/ Planners (CAFP) Association of British Columbia (CGA) National Office 300 – 1867 West Broadway Land Trust Alliance of British Columbia 1 St. Clair Avenue East, Suite 700 Vancouver, B.C. V6J 5L4 www.landtrustalliance.bc.ca Toronto, ON M4T 2V7 Tel: (604) 732-1211 Tel: (416) 593-6592 or 1 (800) 346-2237 www.cga-bc.org Leave a Legacy www.leavealegacy.ca www.cafp.org Certified Management Accountants of National Committee on Planned Giving British Columbia www.ncpg.org Canadian Association of Insurance and Financial Advisors (CAIFA) 1575 – 650 West Georgia Street The Land Centre (Real Estate (Vancouver-Fraser Valley Chapter) Vancouver, B.C. V6B 4W7 Foundation of British Columbia) 509 Alouette Drive Tel: (604) 687-5891 www.landcentre.ca Coquitlam, B.C. V3C 4Z6 Fax: (604) 687-6688 Tel: (604) 941-9657 www.cmabc.com West Coast Environmental Law Fax: (604) 516-3095 Association www.wcel.org www.caifa.ca/bc/vfv The Continuing Legal Education Society of British Columbia (CLE) Canadian Association of Gift Planners 300 – 845 Cambie Street Associations (CAGP) Vancouver, B.C. V6B 5T2 P.O. Box 4084 Tel: (604) 669-3544 or 1 (800) 663-0437 Association of Fundraising Professionals Edmonton, AB T6E 4S8 Fax: (604) 669-9260 – Vancouver Chapter Toll Free: 1 (888) 430-9494 www.cle.bc.ca 720 – 999 West Broadway www.cagp-acpdp.org Vancouver, B.C. V5Z 1K5 Email: [email protected] Institute of Chartered Accountants of Tel: (604) 736-1010 British Columbia Fax: (604) 738-4080 Canadian Bar Association, BC Branch 6th Floor, 1133 Melville Street www.afpnet.org (Wills & Trusts Section) Vancouver, B.C. V6E 4E5 10th Floor, 845 Cambie Street Tel: (604) 681-3264 British Columbia Association of the Vancouver, B.C. V6B 5T3 Fax:(604) 681-1523 Appraisal Institute of Canada Tel: (604) 687-3404 or 1 (888) 687-3404 www.ica.bc.ca 845 – 1200 West 73rd Avenue Fax: (604) 669-9601 www.bccba.org Vancouver, B.C. V6P 6G5 See also nature conservation Tel: (604) 266-8287 organizations’ listings and profiles. Fax: (604) 266-3034 www.appraisal.bc.ca Email: [email protected]

The British Columbia Association of Financial Planners 302 – 1107 Homer Street Vancouver, B.C. V6B 2Y1 Tel: (604) 682-7573 Fax: (604) 681-4545

Canadian Association on Charitable Gifts (CACG) c/o Jim Lawson, Chair Tel: (416) 946-3538 Fax: (416) 946-3545 Email: [email protected]

Vancouver Island marmot. JARED HOBBS

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 129 GLOSSARY OF TERMS

10-YEAR RULE. A charity will not be CAPITAL LOSS. A loss arising on the discovering all or part of a parcel of prop- subject to the 80% disbursement rule if position of capital property; generally, erty in which the landowner promises the donor directs in writing that the the excess of the adjusted cost base over to protect the land as provided in the donated property, or property substi- the proceeds of disposition of the prop- covenant. tuted for it, be held for a period of at erty, less the costs associated with dispos- least 10 years. ing of the property. COVENANT. In real property law, a promise made by a landowner, the ADJUSTED COST BASE. The original CAPITAL PROPERTY. Generally, depre- covenantor, to another, the covenantee, cost of property adjusted in accordance ciable property and property in relation to do, or not do, something in relation with the provisions of the Income Tax to which a gain or loss on disposition of to his or her land. Such promises take Act. the property would be a capital gain or a the form of voluntary, written agree- capital loss. Capital property may be any ments. See also “restrictive covenant”. ALTER-EGO TRUST. A trust where the kind of property but does not include settlor (person transferring property into inventory of a business. COVENANT HOLDER. Also covenantee. the trust) acts as trustee and receives A person for the benefit of whom a income (as beneficiary) from the trust CCRA. Canada Customs and Revenue covenant is made. while alive. Agency. CROWN. The formal head of state of ANNUITY. A contracted right to receive CERTIFIED CULTURAL PROPERTY. An Canada. Commonly refers to the federal payments of a specific amount at stated artwork, artifact, or structure that, if or provincial government, and may intervals for life, or for a term of years, approved by the Canadian Cultural include municipal government and/or in consideration of a transfer of cash or Property Export Review Board, qualifies their agencies. other assets. for special tax treatment when donated to a qualified charity. CROWN LAND. Land owned by the BENEFICIARY. A person entitled to ben- Crown. Also known as public land. efit, especially under a trust or will. CHARGE ON LAND. In the Land Title Crown land may be held by either Act, an estate or interest in land less the federal or provincial government. BEQUEST. A gift made to someone in a than the fee simple. Includes encum- will. brances such as judgments, mortgages, DEEM. To hold, consider, or treat as if. and liens. Charges may be registered CAPITAL. With reference to a trust, the against title to land in the Land Title DEFERRED GIFT. Any charitable gift principal upon which income is earned. Office. arrangement where the charity’s use of Also called corpus. the asset is delayed to some future CHARITABLE DONATIONS. Gifts made time. CAPITAL COST ALLOWANCE. A pre- to registered charities. scribed amount claimed on depreciable DEPRECIABLE PROPERTY. Property property that is acquired for the purpose CHARITABLE REMAINDER TRUST. An acquired for the purpose of gaining or of producing income and deducted from irrevocable trust that pays income to one producing income in relation to which a income from a business or property. or more individual beneficiaries for life taxpayer can claim capital cost Effectively, it allocates the cost of assets or a term of years, and then distributes allowance. The Income Tax Act prescribes over the useful life of the asset. the remaining assets to one or more the kind of property against which capi- charities. tal cost allowance can be claimed. Land CAPITAL GAIN. A gain arising on the is not depreciable property. disposition of capital property calculated CONSERVATION COVENANT. A volun- by subtracting the adjusted cost base of tary, written agreement registrable DESIGNATION. Authorization by the capital property plus the cost of dispos- against title to land under section 219 Minister of Water, Land and Air ing of the property from the value of the of the Land Title Act made between Protection of an individual or organiza- property at the time of its disposition. a landowner and a covenant holder tion to hold a conservation covenant or

130 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. a statutory right of way. Designation GIFT. A transfer of property without of the capital stock of a co-operative may be general designation or individual. consideration, that is, without the housing corporation acquired for the expectation of any benefit, advantage, sole purpose of acquiring the right to DISBURSEMENT QUOTA. The minimum right or privilege in return. inhabit a housing unit owned by the cor- amount of a charity’s income that is to poration that is owned and ordinarily be applied to its charitable purposes. INCOME TAX ACT. Federal legislation, inhabited in the year by a taxpayer, the administered by Canada Customs and taxpayer’s spouse or child. DISBURSEMENT REQUIREMENT. The Revenue Agency (CCRA). required amount of receipted donations PRIVATE FOUNDATION. A charitable that charities must spend each year for INTEREST IN LAND. A right to have the foundation that is not a “public founda- charitable purposes. advantage from something. One or tion.” Typically a private foundation more of the ownership rights of land. A receives most of its funds from a single DOMINANT TENEMENT. Land that conservation covenant or an easement is source, its directors do not deal at arm’s receives the benefit of a covenant or an interest in land. See also “estate”. length with each other, and it makes easement over a neighbouring property grants to registered charities. called the servient tenement. INVENTORY. Items bought for use or resale by a business, relevant in calculat- PRIVATE LAND. Land owned by private DONOR. A person, foundation, or cor- ing profit from a business. individuals or corporations rather than poration that makes a gift. the Crown. LIFE ESTATE OR LIFE INTEREST. A EASEMENT. A right of use attached to grant of property to a person for his or PROPERTY. Under the Income Tax Act, land over nearby or adjacent property of her life or some other specified time. property of any kind whatever, whether another. The land having the right of use real or personal, including a right of any attached is known as the dominant tene- LOAN BACK. An arrangement where a kind, a share of the capital stock of a ment and the land subject to the ease- donor gives cash to a charity (usually a corporation and the work in progress of ment is known as the servient tenement. private foundation) and the foundation a business that is a profession. Often used to provide access to one par- then loans the money back to the cel of land over another. donor’s corporation. The loan is backed PROPERTY TAX. A tax levied on real by corporate assets and pays interest. property by either the province or a local ECOLOGICAL GIFT. A gift of land or a government based on the assessed value covenant or easement on land that is MARKET VALUE. The most probable of the property, generally market value. certified as ecologically sensitive by the price that a property should bring in a federal Minister of the Environment or competitive and open market under all PROPERTY TRANSFER TAX. A tax his or her designate in accordance with conditions requisite to a fair sale, the payable under the Property Transfer Tax the provisions of the federal Income Tax buyer and seller each acting prudently Act on the transfer of an interest in real Act and otherwise meets the require- and knowledgeably, and assuming the property by the person acquiring the ments of the Income Tax Act and that price is not affected by undue stimulus. interest. gives rise to special tax benefits. MONITORING. Actions carried out to PUBLIC CHARITY. A charity other than ENDOWMENT. A principal sum, perma- measure and record change on land a private foundation. nently set aside and invested by a char- upon which a covenant has been placed, ity, with only the income used for determine the effectiveness of the PUBLIC FOUNDATION. A charitable charitable purposes. covenant to protect the land and ensure foundation where more than 50% of the compliance with the terms of the directors, trustees, officers or like offi- ESTATE. (1) An interest in land. (2) All covenant. cials deal with each other at arm’s length the property that a person had the and not more than 50% of the capital power to dispose of by will. NET INCOME. Total income less certain contributed or otherwise paid in to the allowable deductions such as RRSP con- foundation has been contributed or paid FEE SIMPLE. The estate in fee simple is tributions and child care expenses. in by one person or members of a group the largest estate or interest in land of persons who do not deal with each known in law and is the most absolute in PRESENT GIFT. A gift that is available other at arm’s length. terms of the rights that it confers. The for the charity to use now. Also called an largest possible bundle of ownership outright or current gift. PUBLICLY TRADED SECURITIES. rights in a piece of land including the Publicly traded securities include stocks, right to exclusive possession of the land, PRINCIPAL RESIDENCE. Under the bonds and mutual funds containing the right to use the land, and the right Income Tax Act, a housing unit, lease- stocks listed on approved stock to dispose of the land. hold interest in a housing unit or share exchanges.

WWW.STEWARDSHIPCENTRE.BC.CA/GREENLEGACIES 131 QUALIFIED RECIPIENTS. Under the RESTRICTIVE COVENANT. An agree- TAXABLE INCOME. Net income less cer- Income Tax Act, registered charities, ment between two landowners restrict- tain allowable deductions such as capital Canadian municipalities, the United ing the use of one property for the losses and capital gains deductions. Nations or its agencies, the federal or benefit of the other. provincial Crown. TERM INSURANCE. Life insurance SELF-INSURED GIFT ANNUITY. A chari- written for a specific period that pays a REAL PROPERTY. Land or an interest in table gift annuity where the charity death benefit if the insured dies within land such as an easement or covenant. invests the contributed property and that period. assumes the obligation to make pay- REGISTERED CHARITY. Under the ments to annuitant(s). TESTAMENTARY GIFT. A gift that takes Income Tax Act, a charitable organiza- effect upon the donor’s death. For exam- tion, private foundation or public foun- SERVIENT TENEMENT. Land over which ple, a gift in the donor’s will. dation, all as defined in the Income Tax a burden such as an easement or Act, resident in Canada and created or covenant has been granted in favour of TITLE. The legal right to the possession established in Canada, that is registered another parcel of land called the domi- of property, especially real property, or as such. nant tenement. the evidence of the right such as title deeds. RE-INSURED GIFT ANNUITY. A charita- SERVITUDE. In Quebec law, a servitude ble gift annuity where the charity uses a is a right to use another’s land. It is a TRUST. The relationship that arises portion of the contribution to purchase burden on the land requiring the owner when one person, the trustee, holds an annuity from an insurance company to permit access to the beneficiary of the property for the benefit of another per- that will pay the amount promised to servitude. son, the beneficiary, or for some object the annuitant(s). The portion of the con- or purpose permitted by law, in such a tribution not used to purchase the annu- STATUTORY RIGHT OF WAY. An ease- way that the benefit of the property ity can be retained and used by the ment without a designated dominant goes not to the trustee but to the bene- charity. Also called “gift plus annuity”. tenement registrable against title to ficiary or other objects of the trust. land under section 218 of the Land Title REMAINDER OR RESIDUAL INTEREST. Act. VOLUNTARY. Actions taken exercising A right to enjoy or own property in the free will, without compulsion, without future after the termination of all life STRIP BOND. A strip bond (also called a legal obligation, without expectation of interest or estates. “zero-coupon bond”) is a corporate or return or profit. government bond that pays no current RENT CHARGE. A charge, registered interest to the holder. It is sold at a dis- WITHOUT CONSIDERATION. No expec- against title to land, securing payment count for considerably less than its tation by the donor of right, material of a specific amount by the landowner future redemption value. benefit or advantage. No promise of to the covenant holder for each breach something in return. by the landowner of the terms of the TAX CREDIT. An amount calculated covenant. under the Income Tax Act which is subtracted from tax otherwise owing.

Sea anemones. GARY FIEGEHEN

132 GREEN LEGACIES: A DONOR’S GUIDE FOR B.C. The Green Legacies Story Interest in conservation philanthropy is increasing. Whereas twenty years ago donations num- bered in the thousands of dollars, millions of dollars each year are now being contributed to nature conservation and wilderness projects. New federal legislation making ecological gifts more attractive has also been implemented. Memberships in conservation organizations are increasing, meaning more clients with philanthropic goals for nature. The seeds of the Green Legacies Project were sown in 1999. At a meeting of conservation groups, discussion centered on how to get this emerging good news story out to professional advisors. What could they do to make sure that professional advisors were up-to-date in their knowledge and their attitudes about this growing sector of interest? No one group could do it alone, so a collaborative approach evolved to produce the Green Legacies Guide. This print version has emerged and webpages on the Stewardship Centre website (www.stewardshipcentre.bc.ca/greenlegacies) will be kept current by conservation groups and will include news updates related to conservation philanthropy.

Acknowledgements Green Legacies has taken shape with the help of many people and sponsors. The Stewardship Technical Committee backed the project and provided seed funding. Several major sponsors came on board with funding. Writers, reviewers, photographers and advisors all made major contributions to the project. The graphics team created this attractive product. The nature conservation groups provided the inspiration and soul for the guide with stories, encouragement, funding and dedication. To everyone, we say thank you!

Reviewers/advisors Blair Hammond, Canadian Wildlife Service; Ann Hillyer, Hillyer Atkins; Margaret Mason, Bull Housser Tupper; Susan Mehinagic, Grant Thornton; Brenda Milbrath, MacMinn and Company.

Special thanks to Robert Bateman, Harry Burton, Uri Cogan, Dennis Culver, David Denning, Michael Dunn, Bruce Elkin, Ron Hawkins, Audrey Hoeg, Merer Krayenhoff, Lanarc Consultants, Kathy Reimer, Lorna Somers, Trevor Sewell, Frances Vyse, Norah Walker, Bryan Williams, Milton Wong, Lily Yee, Federation of British Columbia Naturalists Foundation, West Coast Environmental Law Research Foundation. The Stewardship Series

Places of not only great beauty but true ecological importance on this earth are being lost.

Please join us in helping to protect these special places. —Birgit and Robert Bateman G REEN