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The
AHEPA Family Charitable Foundation of Canada (formerly the
Canadian Order of AHEPA) was incorporated under the Federal
Letters of Patent on May 2, 1983, to act as the coordinating
body of the charitable works of the Order of AHEPA, Daughters of
Penelope, Sons of Pericles and Maids of Athena in Canada
(collectively, the AHEPA Family). The Foundation qualifies for
and has been approved by Revenue Canada for tax exempt status as
a Registered Charity under the Income Tax Act (Canada).
The
Foundation, approved by both the Supreme Lodge of the Order of
AHEPA and the Supreme Convention, was conceived to function as
an Organization under which Chapters and Districts from the
Canadian Jurisdiction of the Order of AHEPA and Daughters of
Penelope can legitimately use the status of the Income Tax Act
(Canada) to carry out their charitable, education and
philanthropic works.
The Foundation is not to be used for purposes that may
contravene the Constitution of the Order of AHEPA or its
affiliates nor to, in any manner, hold itself, its members or
its officers out to the public as being in a superior position
to the officers and members of the Order of AHEPA or its
affiliates.
The corporation can accept donations for any charitable purposes
that are for:
a) the relief of poverty;
b) the advancement of religion;
c) the advancement of education; and
d) other purposes beneficial to the community as a whole in a way which the law regards as charitable.
In addition, the charitable act must fall within the objects of the Foundation which are as set out below.
Objectives
of the AHEPA Family Charitable Foundation of Canada
The objectives of the Foundation include the following:
a) To educate, teach and promote the education, teaching and dissemination of information about the attitudes, ideals and philosophies of Hellenism;
b) To promote the cultivation and application in society of the noblest attributes and highest ideals of Hellenism;
c) To establish, maintain, promote and support the establishment and maintenance of residences, educational facilities, medical facilities, consulting and welfare facilities and all other community care facilities as may be considered appropriate to assist and care for people in need and in particular for those of Hellenic descent;
d) To use or distribute funds of the Foundation and/or the income thereof for educational or other charitable purposes to or for any organization or corporation, all the resources of which are devoted to charitable activities carried on by such organizations or corporations; and
e) To use or distribute funds of the foundation and/or the income thereof for charitable or educational purposes including research, publication, education and the establishment and maintenance of charitable or educational activities, agencies or institutions, all the resources of which are devoted to charitable activities carried on by such activities, agencies or institutions.
Examples of Acceptable Donations
Donations are acceptable if the funds will be used for religious activities, promoting the study of Hellenic culture and the arts, scholarships, research grants for educational and/or health care institutions, donations to approved universities, colleges, etc., and disseminating publications for the furtherance of Hellenism, etc.
Payments not Acceptable as Donations
Certain types of payments made to charities do not qualify as donations and are not deductible for income tax purposes. Accordingly, "official receipts" bearing the charity's "registration number" cannot be issued for such payments. They include:
a) payments for membership that convey an advantage of material character to the member (e.g. the right to vote at meetings and to receive financial statements and reports on the activities of the charity is not considered to be a material advantage);
b) tuition fees or other payments for which any right, privilege, benefit or advantage may accrue to the donor;
c) amounts received by loose collection, i.e. where a particular donor cannot be identified as having made a particular donation;
d) donations of services where the donor requests that in lieu of payment for his services, he be supplied with a donation receipt to the value of services rendered;
e) donations of merchandise where its cost has been charged as an expense of business;
f) donations of old clothes, furniture, etc; and;
g) amounts paid for admission to concerts, dinners and like fund-raising functions, except to the extent permitted. (See below.)
Banquets, Dances, etc.
Payments made to purchase tickets for dinners, balls, concerts, shows or other like functions or events do not qualify as gifts or donations within the usual meaning of these words even though a portion of the payments may accrue to such an organization. Official receipts, therefore, cannot be issued for such payments.
There
may be cases where the AHEPA Family, as part of its fund raising
campaign, sponsors a function or event that is not part of the
conduct of its patrons are notified that the amount they will be
paying to the organization covers not only tickets or admission
to the functions or event but also a gift or donation to the
organization. In these circumstances, the amount of the gift
would be the payment to the Foundation reduced by the greater
of:
a) the fair market value of the ticket or admission to the function or event, or
b) a reasonable part of the total cost of the function or event.
The basis used for determining the portion that is a donation must be substantiated to the satisfaction of Revenue Canada before issuing a receipt.
How Fundraising & Donations Work
Qualified
fundraising from any Chapter of the Order of AHEPA, Daughters of
Penelope, Sons of Pericles or Maids of Athena in Districts 23,
24 and 26 will be allowed to use this Foundation only for
charitable works where donation receipts can be issued.
The Foundation has been set up specifically for charitable purposes, as defined by Revenue Canada, and the Foundation must ensure that this status is maintained so that donors will always have their contributions deductible. It is very easy to lose this status under the Income Tax Act. Thus the required procedures are set out below.
1.
Prior to starting off with a fund raising or charitable activity
on behalf of the AHEPA/Daughters/Sons/Maids, the donation
receipts will be required to be issued under the Foundation's
registration number and you must:
a) Submit a detailed proposal of the fund raising/charitable work to the Foundation's office to research and approve it as an authorized charitable work under the Income Tax Act; and
b) Submit the proposal well enough in advance of commencement to allow the necessary time for the research.
2. The project must be approved by the Board of Directors of the Foundation.
3. There is one central bank account through which all receipts must be deposited. This is the bank account of the corporation and has been set up to maintain its tax exempt status under centralized controls.
4.
Each Chapter or District that wishes to have an approved
charitable event of fund raising will collect funds by cheque
from donors and all cheques should be made out to "Ahepa
Family Charitable Foundation of Canada". The donor's full
name and address must be included with the cheque.
5. Official donation receipts will then be issued to the donors through the central office.
6. A modest amount may be deducted by the corporation from all these receipts for expenses of handling, etc.
7.
One cheque will be issued from the central bank account in the
name of the body to receive the charitable funds. This cheque
will be sent to the local Chapter President or District Governor
for presentation, as requested.
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