We are Canada’s National Ballet School (NBS), where excellence, access and inclusion fuel our belief in sharing the transformative power of dance. With your help, dance can change more lives for the better. Whether it’s a gifted young artist pursuing a dance career, an older adult getting active to improve their wellbeing, or a child discovering the joy of creative movement for the first time, everyone should have the opportunity to experience the transformative benefits of dance.


It is the intention of NBS to accept gifts that are in keeping with the School’s mission and vision in compliance with the Canada Revenue Agency (CRA) policies related to charitable giving.


This gift acceptance policy applies to donations received through all fundraising activities of Canada's National Ballet School, Canada’s National Ballet School Foundation (NBSF) and Friends of Canada’s National Ballet School (Friends) including but not limited to: general donations, annual giving, planned gifts, special fundraising initiatives, campaigns and events.
All gift acceptance policies shall be under the direction of the Board of Directors. Gifts received by NBS will be administered in a manner consistent with all applicable legal and regulatory requirements, as directed by CRA.
This Policy is meant to inform, guide, serve or otherwise assist donors who wish to support the activities of the charitable entities.

Gift Type


A Gift refers to the voluntary transfer of cash and in-kind, from an individual, industry, foundation, or other source, to Canada's National Ballet School, NBSF and Friends for either unrestricted or restricted use by NBS. A gift may be monetary (cash, cheque, credit card, payroll deduction) or non-monetary (e.g. securities, real property, or personal property).


Gifts-in-kind are non-cash gifts of tangible or intangible property. Tangible property can have its value derived from its physical existence; such as objects or services. Intangible personal property is property that generally cannot be touched and whose value stems from non-physical elements, e.g. patents and copyrights. The acceptance of gifts-in-kind must adhere to CRA guidelines.


  • Gifts-in-kind must be accompanied either by a minimum of one independent appraisal establishing the fair market value of the gift, an invoice, or other documentation satisfactorily establishing the purchase price or current value of the gift
  • Determining fair market value in all cases will be guided by CRA’s Gifts and Income Tax 2019 guide
  • Gifts in kind must be in keeping with the mission of NBS
  • A charitable tax receipt is issued for the fair market value of the gift
  • A gift-in-kind may be declined if:
    • An appropriate fair market value cannot be determined or will result in undue expense to NBS
    • A suitable location or storage cannot be located for the gift or suitable use determined for the gift

General Policies in accepting all Gifts:

Canada's National Ballet School, NBSF and Friends may elect to accept or decline any gift. NBS reserves the right to decline a gift in any circumstance, including:
  • The gift does not accord to the mission or objectives of NBS
  • The gift exposes the charitable entities to liability or unacceptable risk
  • The donor applies unacceptable restrictions or conditions on the gift
  • The gift may have come from illegal activities
  • The gift is not applicable with Federal and Provincial laws and regulations
  • The gift does not comply with CRA guidelines
  • The gift could reasonably compromise NBS’s public image, reputation or commitment to its mission, priorities and strategic plan
  • The gift results in economic consequences to NBS

Gift Eligibility:

The following types of gifts are deemed eligible for acceptance by Canada's National Ballet School, NBSF and Friends:
  • Cash (cash, credit card payments, direct debit payments and cheques or money orders made payable to “Canada's National Ballet School”)
  • Wills and Bequest
  • Charitable gift annuities (will be considered on a case-by-case basis)
  • Life Insurance Policies
  • Publically traded securities (the value and tax receiptable amount of such a donation is determined by the value trading on the date of receipt of donation)
  • Gifts of property (will be reviewed with special care to ensure that acceptance will not involve financial commitments in excess of budgeted items or other obligations disproportionate to the use of the gift)

Gifts Not Accepted:

Canada's National Ballet School, NBSF and Friends reserves the right to decline a gift based on:
  • Lack of congruency with NBS’ mission and values;
  • Unacceptable risk
  • Gifts that are illegal or come from illegal activities
  • Desire of the donor to exert unacceptable conditions or controls over the disbursement of the net income of the gift
  • Other factors agreed on by the Board

Gift Receipting

A gift made to Canada's National Ballet School, NBSF and Friends may be considered eligible for a charitable tax receipt if it meets CRA guidelines for gifts over $25.
NBS does not issue charitable tax receipts for gifts from other charities, or contributions from businesses where the business treats the gift as an expense or receives marketing benefits.
The official charitable receipt is a statement issued by the charitable entities that compiles with CRA guidelines on receipting.

Responsibility to Donors

Canada's National Ballet School, NBSF and Friends are committed to the highest standard of donor stewardship and accountability.
NBS will ensure the appropriate stewardship of all charitable donations, including timely reporting on the use and management of funds. Please note that stewardship varies based on the level of recognition. There are multiple levels of recognition including; First Position Patrons, Patrons, Benefactors, Sustainers, Champions and Leaders. Additional recognition levels can be created for different campaigns, events or other fundraising initiatives run by Canada's National Ballet School, NBSF and Friends.

Naming Policies

Naming of assets provides Canada's National Ballet School, NBSF and Friends with the opportunity to recognize contributions from individuals and organizations in support of NBS’s overall mission. Naming recognizes the exceptional contributions from NBS’s community. Canada's National Ballet School, NBSF and Friends will consider naming opportunities on a case-by-case basis to recognize and celebrate philanthropic contributions, exemplary service, anniversaries and other specific initiatives.
Naming opportunities at NBS are designed to thank and recognize donors of their financial support and/or overall commitment to NBS. Under exceptional circumstances, and with the approval of Canada's National Ballet School, NBSF and Friends, naming in perpetuity at NBS may be conferred to recognize significant initiatives.

Naming and Recognition:

Naming and recognition opportunities are to ensure that contributions in support of Canada's National Ballet School, NBSF and Friends are properly and equitably recognized.
The following comes into consideration when deciding on naming and recognition opportunities:
  • Stewardship in naming at NBS is designed to thank and recognize the donor for their level of giving currently listed as; First Position Patrons, Patrons, Benefactors, Sustainers, Champions and Leaders
  • The current levels of recognition are not static and there is opportunity to add new levels of recognition
  • Naming opportunities are symbolic gestures of recognition and thanks and are for recognizing more than monetary donations
  • Events and sponsorships have its own naming and recognition opportunities that vary on a case-by-case basis considering the benefit the gift has to the donor
  • Naming and recognition can be considered unless a donor requests to be anonymous
  • Canada's National Ballet School, NBSF and Friends agrees to respect and observe donor anonymity, but maintains the right to disclose the identity of the donor and the value and type of gift where legally required to do so
  • All naming opportunities shall be subject to a written agreement, which may be a clause within a gift agreement, to be signed by the contributor and a representative from NBS
  • The written agreement shall detail the specific asset to be named, the agreed naming time period, and details of the signage relating to the location of naming
  • Naming opportunities, even if done in perpetuity, can be removed in any instance where the named contributor has or does something that goes against the mission and vision of NBS

Sponsorship Naming

NBS appreciates the monetary contributions it receives from corporations and individual sponsorships to enable funding for various programs and events. Since sponsorships involve significant benefit to the donor in terms of promotion, advertising, value or other benefit, a charitable tax receipt cannot be provided for these contributions.
Sponsorship recognition varies and can be constantly modified based on the benefit provided. Individual campaigns have different naming levels that can exist elsewhere outside of this policy.
Canada's National Ballet School, NBSF and Friends will consider all reasonable sponsorship opportunities, but has no obligation to accept any of them. NBS reserves the right to refuse any opportunity for any reason, including but not limited to, those submitted by parties whose activities are perceived to be incompatible with our mission and values.