Glossaire: E

Le montant admissible est la partie d’un don pour laquelle un organisme de bienfaisance peut délivrer un reçu de don. C’est, en règle générale, la différence excédentaire entre la juste valeur marchande du don et le montant éventuel de tout avantage consenti en échange du don.

An individual is eligible to serve as a Director of a charity, unless the individual:

• has been found guilty of a relevant criminal offence for which the individual has not received a pardon; 
• has been found guilty of a relevant offence in the last five years; 
• was a director, trustee or like official of a charity or RCAAA during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration, for which its registration was revoked in the past five years; 
• controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years; or 
• has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter.

Un donataire admissible est, en règle générale, un organisme de bienfaisance enregistré en règle avec l’Agence du revenu du Canada, dont plus de la moitié des administrateurs sont sans lien de dépendance avec chacun des administrateurs de l’organisme de bienfaisance qui lui consent un don.