DONATE AN ARTIFACT

1. Museum staff is responsible for deciding whether the object(s) meet the mandate of the museum. Staff may undertake research to ensure the validity of object(s) prior to acceptance.
2. A Gift Form is completed with a list of the object(s) for which ownership is being transferred to the CGHF. The Gift Form is signed by museum staff as well as the donor. One copy of the completed gift form is sent to the donor and one copy is kept at the CGHF.
3. A tax receipt is provided to the donor, if the donor selects that option on the Gift Form. A tax receipt will be in the amount of “fair market value.”

For income tax purposes, fair market value is the amount that the item donated would fetch in an open market, between a willing buyer and a willing seller, who are both knowledgeable, informed, prudent and who are acting independently of each other.

It may take a few weeks to several months, or longer, to determine the fair market value. This depends on the nature of the object(s) and the availability of appraisers with the required expertise.

Note: Income tax legislation does not permit a donor to include taxes or customs duties as part of the value.

To learn more about the tax implications of a donation or of a sale, it is recommended that you consult your financial advisor or Revenue Canada.

Within the donation process, the transfer of ownership is formalized by the donor completing a Gift Form, which gives legal ownership rights to the CGHF.

Objects donated to the CGHF retain provenance in our accession files and catalogue system. Donors of artifacts will be recognized on artifact labels when the item is on display in the museum. However, donors may choose to remain anonymous.

The CGHF cannot guaranteed that all donated items will be placed on display in the museum. The main purpose of the CGHF is to preserve artifacts, so some objects might not be in the proper condition to be placed on display. Objects may be acquired due to their rarity, their historical significance, for research purposes or for future exhibition plans. If items are on display, the CGHF cannot guarantee the length of time that they will remain on display.

The CGHF recognizes that there must always be a strong presumption against removal of objects for which the museum has assumed title. All removals from the displayed collection are made to preserve the integrity of the collection and to improve the quality and the coherence of the collection. The Curator will determine specific justifications for the removal of particular artifacts. Objects recommended for removal from the collection will be submitted to the Heritage Services Committee for approval.

General reasons to remove an artifact from display are:

1. The object or material is outside the scope of the museum’s mission and its acquisition policy
2. The object’s condition has deteriorated beyond usefulness, the item as been damaged beyond repair, or the items condition endangers human life or other items in the collection
3. The object or material has failed to retain its identity or authenticity, or has been lost or stolen and remains lost or stolen for longer than 2 years
4. The object or material is unnecessarily duplicated in the collection
5. The object or material has doubtful potential utilization in the foreseeable future
6. The object has accidentally been accessioned twice

Once objects are approved for removal from the collection:

1. The museum will attempt to give it back to the original donor, if possible
2. The museum may donate or transfer the object(s) to another museum that has a similar mandate
3. The museum may offer the object(s) through Public sale, however, the museum prohibits the board, staff, volunteers and their relatives from purchasing objects for sale
4. The museum may opt to destroy the removed object(s), or in the case of hazardous materials, handed over to those qualified to dispose of them, in front of witnesses. The remains should be disposed of in such a way that no one could retrieve or restore the object.