RPSC Foundation

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Donor Process

The RPSC Philatelic Research Foundation (the Foundation) operates a charitable donation program whereby collectors and non-collectors may donate philatelic material to the Foundation and receive a charitable donation receipt, for income tax purposes, equal to the appraised fair market value of the material. The Foundation is not obligated to accept donations.

Cash donations are also welcome and donors will receive a charitable donation receipt directly for the cash amount.

The minimum amount for a charitable receipt to be issued is $100.00.

  1. The potential donor should contact the Foundation by e-mail at info@rpscfoundation.ca or call the office at 416-479-4053 to discuss the type of material intended for donation and the process for receiving a charitable donation receipt.
  2. If the material is accepted by the Foundation the potential donor and the Foundation will arrange for the pick-up or delivery of the material to the Foundation.
  3. The Foundation then will obtain an appraisal of fair market value, verified by a registered Canadian Stamp Dealers Association (CSDA) dealer, written on their letterhead. This value would be used for the charitable receipt and is not negotiable by the donor.
  4. The Foundation will then provide a letter to the donor describing the material to be donated together with its appraised fair market value. The donor must sign a section in the letter confirming the desire to proceed with the completion of the donation and issue of charitable receipt and return the letter to the Foundation.
  5. The Foundation will then issue a charitable donation receipt to the donor together with a signed copy of the appraised fair market value. This completes the donation and transfer of ownership and is irrevocable.
  6. The Foundation alone will decide upon how to use the material for the purposes of the Foundation.

February 2022