Good news for donors and charities - following the elimination of capital gains on donations of publicly traded securities in 2006, gifts of securities is now the most tax efficient way to make a charitable donation and a great way for donors to make a greater impact with their gift.

CAP AIDS accepts donations of publicly-traded securities, including stocks, bonds and mutual funds. When you donate one of these to CAP AIDS, you will realize two benefits:

1. Exemption from Capital Gains Tax: 50% of a capital gain from the sale of stock is taxable. When a stock is donated to a registered charity, the full capital gain is exempt and no tax is owed. The exemption can be applied to income tax returns up to five years after the gift has been made, as with any charitable contribution.

2. Tax Receipt: Donations of public ally traded securities qualify for a charitable tax receipt for the full contribution amount. Your tax receipt will be valued based on the closing price of the date upon which the shares are transferred to the CAP AIDS’ brokerage account.

HOW TO MAKE A GIFT OF PUBLICLY TRADED SECURITIES TO CAP AIDS:

Contact CAP AIDS to discuss your plans prior to the actual transfer of shares. Kevin Perkins, President, CAP AIDS

Tel:

e-mail:

REFUND POLICY:
In the event of a discrepancy or error with your online transaction, CAP AIDS is committed to resolving all discrepancies within 10-15 business days. Please contact us immediately at 416-532-4851 or capaids@sympatico.ca. Please include your name, telephone number and the date and amount of your transaction as well as your online transaction number.