Money & Mission

Volume IX, Issue 4 - November 21, 2018

Big picture

Editorial: Ambassadors attending Christmas kettles

Just as Paul encouraged members of the church at Corinth to be “ambassadors for Christ” (II Corinthians 5:20), so will many readers of Money & Mission have the opportunity, over the next five weeks, to be ambassadors for the Army as they attend Christmas kettles in malls and elsewhere.


For many in the community this will be their only contact with the Army in 2018. What impression will you give? Will you project an image of boredom and indifference – or will you have a cheery greeting for passers by, whether they donate or not, and perhaps particularly at the odd person who might make a disparaging comment about the Army? Remember that everyone is a prospective donor: if not today, perhaps the next time they pass an Army kettle, or perhaps in ten years’ time. Remember too that Christ loves everyone, no matter how unlovable they may seem to be.

Christmas Kettles – Keeping our People and Donations Safe

With the Christmas kettles season now upon us, we remind you of procedures that help to safeguard our workers and the donated funds:

  • Ensure that every kettle worker has a contact number to call if difficulties are encountered.
  • Secure the kettle bubble to the stand so no one can grab it and run.
  • Lock the bubble with a padlock, keep the key on Army property, and don't open the bubble until back there.
  • Never leave a kettle bubble unattended, if workers are to be on duty for a long time, arrange for periodic relief.
  • If a donor can't reach the bubble and asks the worker to drop their donation into it, the worker should do so right away, while the donor is there.
  • Make sure that the pick up and transportation of kettle bubbles is done by two persons.
  • Ensure that the kettle bubbles are opened and counted by two unrelated persons, on Army property; the totals should be recorded and signed by them.
  • Keep funds in a safe that complies with Section 6009 of the Territorial Finance Manual until they can be counted and deposited; deposits should be made no later than the next business day. If funds are not counted immediately, ensure that they are stored in a tamper proof bag with signatures of the two people who placed them there on the seal so that you will know if they have been tampered with prior to counting.
  • Consider using an armoured car service for making large bank deposits.

Charity Corner: More Tax Receipting Dilemmas

The June 20, 2018 issue of Money & Mission included an article that set out several examples of complexities in issuing receipts for donations for which a tax receipt is sought. Because of the positive response to that article, further examples are given here, with the correct answers being set out below.


1. Your corps takes up a love offering for a missionary officer serving in Africa, who made a presentation to the corps. Can official tax receipts be issued for these donations?


2. An individual donates goods she has purchased to a ministry unit, and she has the store receipt. She would like a gift-in-kind receipt; can one be given?


3. A member of your corps is a plumber. He offers to carry out needed plumbing repairs in the corps’ kitchen, provided he is given a tax receipt for the value of his services. Can this be given?


4. A member of the public is making a donation to your ministry unit, but wants the receipt to be made out in the name of her daughter, who is a single parent. Is this allowable?


5. Your ministry unit enters into a partnership with a local food bank which is not a registered charity. Under the partnership agreement, you collaborate in collecting donations of food and money, and agree to split all donations on a 50:50 basis. Can charitable receipts be issued for all donations of money?


Answers to above Tax Receipting Dilemmas


1. No. If the donations are given directly to the officer, no official tax receipts may be issued. However, if the donations are used to fund a project overseen by the World Missions Department at THQ, it may be possible for THQ to issue receipts if a project can be set up to comply with all (CRA) Canada Revenue Agency requirements.


2. Yes, a gift-in-kind receipt can be issued based on the store receipt. However, taxes paid must be excluded from the amount – CRA holds that the fair market value of an item does not include the taxes paid on purchasing it.


3. No, tax receipts cannot be given for donations of services.


4. No, a tax receipt can only be issued to the person making the donation. Under CRA rules the name and address of the true donor must appear on the receipt.


5. No. Since the food bank is not a registered charity, you may not issue charitable receipts for funds that will be passed on to the food bank; this would violate your charitable registration.

Financial Management in Not-for-Profit Organizations course

This online course, offered by Booth University College’s School for Continuing Studies as part of its Certificate in Not-for-Profit Management, introduces those who have little or no formal training in accounting and finance to the fundamentals of financial management. It is designed for those who are responsible for operations within a not-for-profit organization, specifically The Salvation Army.


The course is about financial management, not accounting processes, so it takes a high-level, strategic perspective, while focusing on details appropriate to a financial decision maker. Those completing it should be better equipped in relation to their role as a manager, Corps Officer or Executive Director.


The course provides a general overview of the concepts and language of financial management and accounting, and the processes used to make financial decisions at the local, divisional and territorial levels. Among other matters, it will familiarize students with:


  • Financial management terminology

  • The balance sheet and its importance to financial decision-making

  • The income statement and its use to gauge performance

  • The budgeting process and why it is important to chart the course for the future
  • The project/program decision-making process

  • Internal controls and why they are important
  • Fraud and how it can occur in any ministry unit.

Did You Know? World Value Index – the importance our brand

The World Value Index measures the extent to which Americans are inspired by the missions of big companies and non-profits, and the extent to which that inspiration drives active support and purchases. In this year’s ranking the top six brands are all non-profits, with St. Jude Children’s Research Hospital taking first place, and The Salvation Army coming in at number three, after the Red Cross. The highest-ranked company was Amazon, in 7th place.

Finance Department Offices

2 Overlea Blvd
Toronto, ON M4H 1P4
(416) 425.2111 ext. 2237

116 - 276 Midpark Way SE
Calgary AB T2X 1J6
(403) 201.9223

101 - 85 Thorburn Rd
St. John's NL A1B 3M2
(709) 579.3919

For more information...

Please click here for back issues of Money & Mission, to see our index by topic or to find a printable version.


For more information about the Finance Department, please visit http://salvationist.ca/departments/finance/


To subscribe:

Please click on the orange "Follow Money & Mission" button and enter your name and email address. You will then be added to our mailing list.


To unsubscribe, please click on the green "Contact Money & Mission" button and send a message saying "unsubscribe".

Big picture

Money & Mission Editorial Team

Managing Editor:

Alister Mason
Senior Editor:

Paul Goodyear
Design Editor & Production Manager:
Angela Robertson
French Translator:

The Salvation Army Translation Department