Policy Statement: Individuals and organizations may make a general donation to the Community Asset Donation Program or a donation for a specific community asset. Any community asset can be a tribute to an individual or group. A community asset is considered to be, but not limited to, a tree, bench, work of art, structure, etc.
Purpose: The purpose of the Community Asset Donation Program is to provide a means to recognize and honour others through a lasting tribute. The contributions made through this program will also benefit the parks, urban forest, greenspaces, the natural environment and the community as a whole. This policy outlines the roles and responsibilities of the contributor, the donor and staff.
Administration: The Community Asset Donation Program is implemented pursuant to this policy approved by Town Council.
Cost: Donors may direct a specific use of their donation, subject to options within the program. A signed agreement outlining the roles and responsibilities of the contributor/donor and the Town will be required upon receipt of funds, prior to the installation of the community asset. The required donation for a specific item will include all costs including acquisition, installation, plaque, etc.
Plaques: Plaques shall be made of metal, black on white, three inches by five inches and wording shall include: donated in memory of _____________(name) by ______________(optional) ______________(date). Donors who request a plaque to accompany the community asset must include the cost of the plaque in their donation.
Location: Not all Town lands are suitable for the donation of a particular asset. Town of Yarmouth will provide the donor with options and will work with the donor to identify the appropriate location for an asset.
Donation: Donations must be received before assets are purchased. A tax receipt for the value of the asset, installed, will be issued to the contributor. Placement of memorial wreaths, flowers or other items will not be permitted. The Town of Yarmouth will maintain the asset in the same manner as other Town-owned assets. Replacement of a donated asset within the first five years after installation will be the responsibility of the Town of Yarmouth. After 5 years have elapsed, further replacement shall be at the sole discretion of the Town of Yarmouth.
Installation: Assets will only be installed from April 1 through October 31. Installation will be completed to Town standards and specifications. Donors will be notified by Town staff once the asset has been installed.
Maintenance: The Town of Yarmouth will maintain the donated asset in the same manner as other town assets. If the accompanying plaque requires replacement due to theft or vandalism, the replacement cost will be the responsibility of the Town of Yarmouth. In the event that the location of the asset proves to cause concern due to vandalism or other issues, the Town may relocate the asset and the plaque, in consultation with the donor.
RECEIPT and RECOGNITION of DONATIONS
Monetary Contribution: Monetary contributions will be received by Yarmouth Town Hall and a charitable tax receipt shall be issued.
Memorial Book: A Memorial Book shall be kept in Yarmouth Town Hall listing the names of those being remembered and the contributor’s and donor’s names if they so desire.
Non-Monetary Contribution: Items donated may be subject to an independent appraisal for valuation purposes before a charitable tax receipt is issued.
Annual Recognition: Once per year, the names of all those who have either contributed or donated in that calendar year shall be reported to Town Council and shall be published on the Town of Yarmouth website.
Non-Acceptance: The Town of Yarmouth reserves the right to not accept any donation for any reason it deems appropriate according to law.
The Town of Yarmouth may, in its sole discretion, refuse to accept any proposed donation on the following grounds:
a) The donation could reasonably compromise the Town’s public image or reputation;
b) The donation exposes the Town to potential liability or unacceptable risk;
c) The donor applies unacceptable conditions or restriction on the donation;
d) The donation will be difficult to administer;
e) The donation does not comply with the Canadian Income Tax Act, Canada Revenue Agency guidelines or any other applicable law.