Financial Responsibility

Make a donation in your will
(and other ways of giving)

The creation of an estate plan is an important act of stewardship that takes place while we live. It involves determining how, when, and to whom we will transfer what we have been blessed with during our lifetime. It represents a unique opportunity to create a legacy that will impact the next generation and beyond.

Your support:

allows our team in Ottawa to build relationships with Members of Parliament, Senators and other government officials while also providing research, position papers and issue-focused briefings for our leaders.
makes possible EFC court interventions in cases of particular significance to the Christian community such as religious freedom in Canada and internationally, protection of the vulnerable, and marriage and the family.
enables significant research and public engagement of current issues in society.
provides for specialized programs, such as evangelism and advocacy for persecuted Christians in other countries.
makes possible a range of initiatives that empower individual Christians, churches, denominations and organizations to be more effective by developing partnerships in mission and ministry.

For further information on supporting the EFC, please contact us:

Email: EFC@TheEFC.ca
Mailing address: The EFC, 810 - 275 Slater Street, Ottawa, ON K1P 5H9
Fax: (905) 479-4742
Phone (toll-free): 1-866-302-3362 x221

The Evangelical Fellowship of Canada (EFC) is a charitable organization, duly registered with the Canada Revenue Agency. Our charitable business number is 107353922 RR0001.

The EFC adheres to the ethical and operational standards of the CCCC and is a certified member.

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Audited Annual Financial Statements

Annual Statement for FY2025.

Canada Revenue Agency information on the EFC.

Previous Years

FY2024 - 2023 - 2022 - 2021 - 2020 - 2019 - 2018

Issuance of Charitable Donation Receipts

The Evangelical Fellowship of Canada will issue a charitable tax receipt for donations that qualify as charitable gifts.

If the donor receives a direct benefit from a gift, the amount of the charitable tax receipt issued by the EFC, will be equal to the sum total of the gift minus the amount of the personal benefit received by the donor. The maximum personal benefit allowed is 80% of the amount donated to charity, see the Gifts and Income Tax section of the Canada Revenue Agency's Gifts and Income Tax guide.

a. Year-end Donations - Charitable tax receipts will normally be dated in the year the cheque, or other asset, is received by the EFC. Gifts received in January qualify for a charitable tax receipt which is back-dated to December of the year before, if the postmark on the outer envelope is December 31st of the year prior or earlier.

Rationale: The EFC has been issued a Charitable Registration Number by the Canada Revenue Agency (CRA), which permits the EFC to issue charitable tax receipts. The ability to issue receipts for charitable gifts and the issuance of charitable tax receipts are governed by the CRA, federal and provincial statutes, and the EFC policy. A gift, for purposes of the Income Tax Act, is a voluntary “transfer of property” for which the donor expects and receives nothing of value in return (except as noted above).

b. Qualifying Donations as a Charitable Gift - The EFC has the right to a 10-day period from the time the gift arrives at the EFC office, to evaluate gifts to determine that a gift indeed qualifies as a charitable gift and that it supports the EFC’s aims, objectives and policies. If for any reason it is ascertained that a gift is non-qualifying, the EFC may return a gift to the donor without obligation to issue a charitable tax receipt or other action.

c. Name on Charitable Tax Receipts - Canada Revenue Agency requires that charitable tax receipts be made out in the following manner:

If the cheque is drawn on a personal account, the charitable tax receipt must be issued to the person who signed the cheque.
If the cheque signer is the spouse of an existing donor on the EFC’s records system, then the donation is entered into the existing record, rather than creating an additional record for the cheque-signer.
If the individual who signed the cheque states in writing that they are acting as agent for another party that made the contribution and that the cheque-signer is only forwarding funds on to the EFC, the receipt is issued to the specified donor.
If a cheque is issued by a business the receipt will only be issued in the name of the business.

Code of Ethical Principles

The Evangelical Fellowship of Canada (EFC) is committed to high ethical standards in the fundraising profession. To these ends, we embrace certain values that we strive to uphold in performing our responsibilities for generating charitable support.

Fundraising personnel aspire to:

Following fundraising practices characterized by integrity, honesty, truthfulness and adherence to the absolute obligation to safeguard the public trust.
Inspire others through their own sense of dedication and high purpose.
Improve their professional knowledge and skills, so that their performance will better serve others.
Demonstrate concern for the interests and well-being of individuals affected by their actions.
Value the privacy, freedom of choice and interests of all those affected by their actions.
Foster cultural diversity, Christian values, and treat all people with dignity and respect.
Adhere to the spirit as well as the letter of all applicable laws and regulations.
Advocate within the EFC constituency, adherence to all applicable laws and regulations.
Avoid even the appearance of any criminal offense or professional misconduct.
Encourage colleagues to embrace and practice these ethical principles and standards of professional practice.

Standards of Professional Practices

While striving to act according to the EFC code of ethical principles, fundraising personnel agree to abide by these Standards of Professional Practice.

Professional Obligations

Personnel will not engage in activities that harm the EFC, its members or affiliates..
Personnel will not engage in activities that conflict with their fiduciary, ethical, and legal obligations to the EFC.
Personnel will effectively disclose all potential and actual conflicts of interest to the Director of Development; such disclosure does not preclude or imply ethical impropriety.
Personnel will not exploit any relationship with a donor for personal benefit or the benefit of the EFC.
Personnel will comply with all applicable local, provincial, federal, and international civil and criminal laws.
Personnel recognize their individual boundaries of competence and are forthcoming and truthful about their professional experience and qualifications.

Solicitation and Use of Charitable Funds

Personnel will take care to ensure that all solicitation materials are accurate.
Personnel will take care that, to the best of their ability, donors receive informed, accurate, and ethical advice about the value and tax implications of potential gifts.
Personnel in the office of the EFC, as well as fundraising personnel, will obtain written consent by the donor before altering the conditions of a gift.

Presentation of Information

Personnel will not disclose privileged or confidential information to unauthorized parties.
Personnel will adhere to the principle that all donor and prospect information created by, or on behalf of, the EFC is the property of the EFC and shall not be transferred or utilized except on behalf of the EFC and only to the extent allowed by the Freedom of Information and Privacy Act.
Personnel will ensure that donor lists in their possession are not sold to, rented to, or exchanged with other organizations.
Personnel shall, when stating the financial status of the EFC, use accurate and consistent figures approved by the EFC's Vice President of Administration and Finance.

General Information available from Canada Revenue Agency

You can view the Canada Revenue Agency (CRA) document, “Gifts and Income Tax.” The CRA and the EFC want you to be an informed donor. You can also get helpful information from the CRA’s webpage, “Giving to Charity: Information for Donors.”

Donor-Restricted Charitable Gifts

A donor-restricted gift is a gift for a charitable purpose that is subject to certain binding restrictions, conditions, or limitations imposed by the donor, either directly or indirectly. The EFC is committed to complying with these restrictions, except where they are void as being contrary to public policy or where varied by a court order.

Once a donor-restricted charitable gift is accepted, the EFC will be careful to ensure that the funds in question are managed as charitable trust funds. Appropriate management in this regard will be using the following practices:

All gifts will be used for the stated charitable purposes, unless the objects and power clauses of the EFC permit the funds to be subsequently transferred to another charity or purpose. The following statement appears on fundraising material and donation receipts to allow for this action: “All donations support the EFC’s General Fund.” This statement indicates to donors that the General Fund is the only official designation accepted by the EFC. Donors may request that their gift be used for a particular purpose and, the EFC will make every effort to honour the donor’s request, however, the EFC is under no obligation to do so.
Donation of assets received as a result of a gift agreement will be accepted as a trust, managed as outlined in the gift agreement, and used specifically for the purposes stated in the agreement.
Funds received as a result of a gift agreement must be invested in accordance with the specific investment powers set out in the document creating the restricted charitable trust or, if there is no special investment clause, in accordance with the EFC’s general investment powers.
The EFC will not borrow against donor-restricted funds.
For testamentary gifts, the EFC will remain open to maintaining ongoing communications with the testator’s family to provide information and confirmation of compliance with applicable restrictions.
Charitable bequests, assets received as a result of a gift agreement and proceeds realized from the sale of a donor-restricted charitable property will remain impressed with the terms of the trust and shall be accounted for as a special purpose charitable trust fund on a perpetual basis; unless a cy-pres application is approved.

Statement of Donor Rights

In Canada, donors have an inherent moral and legal right to information about the charities they support. The Evangelical Fellowship of Canada (EFC) is pleased to openly state these rights and extends its cooperation to those who wish to receive information from us. Some of the more important rights that donors are entitled to are:

Right to disclosure - A donor is entitled to full disclosure concerning the purpose for which funds are being raised, the fundraising costs, and whether the fundraiser is paid or a volunteer.
The board - A donor is entitled to know the names of those serving on the EFC’s board and to expect that the board will exercise prudent judgment in its stewardship responsibilities.
Right to transparency - A donor is entitled to expect that information provided about the EFC or a fundraising program be transparent, allowing the donors to make an informed decision on whether to donate or not. A donor is free to ask questions when making a donation and to receive prompt, truthful and forthright answers.
Right to financial information- A donor is entitled to receive all relevant financial information necessary to make an informed decision concerning a donation and the charitable program that it will further. This entitles the donor to receive a copy of the most recent financial statements of the EFC.
Right to protection from undue influence- A donor is entitled to freedom from any form of undue influence in fundraising. It would also preclude EFC representatives from developing a close relationship with a donor that might result in taking unfair advantage of donors.
Right to expect concern for the donor’s well being - To the extent that a relationship between a donor and the EFC is one where the donor relies on the EFC for financial information, the EFC will seek to protect an overly eager donor from making a gift that would unduly financially overextend or otherwise not be in the best interests of the donor.
Right to independent legal advice - Every donor has a “passive” right to obtain independent legal advice before making a gift. In some situations the EFC will actively encourage donors to seek legal advice.
Right to compliance with donor imposed restrictions - Where a donor has imposed binding restrictions on a charitable gift, the donor has an inherent right to expect that the terms of the restriction will be complied with by the EFC and its board.
Right to confidentiality - All donors are entitled to confidentiality concerning their identity and the nature of the gift they have given, unless they have consented to their publication.

Disclaimer

The Evangelical Fellowship of Canada (EFC) makes every effort to keep the donor information current on its website. Generally, gift instrument information on the EFC website provides direct links to the Canada Revenue Agency (CRA) website; donors are encouraged to access this information before making a gift to the EFC. The EFC also encourages donors to consult with professional tax and legal advisors prior to making a gift that is complex in nature (non-cash gifts). All illustrations provided on this website are to be taken as examples only and will not necessarily form the basis of a gift agreement.