{"id":873,"date":"2023-09-27T13:11:04","date_gmt":"2023-09-27T13:11:04","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/b-responsabilite-a-legard-des-donateurs\/"},"modified":"2024-04-18T15:28:24","modified_gmt":"2024-04-18T15:28:24","slug":"b-responsabilite-a-legard-des-donateurs","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/b-responsabilite-a-legard-des-donateurs\/","title":{"rendered":"B. Responsabilit\u00e9 \u00e0 l\u2019\u00e9gard des donateurs"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Fournir, aux donateurs et au public, des documents de collecte de fonds et autres communications contenant des renseignements exacts.<\/li>\n\n\n\n<li>Fournir, par \u00e9crit et en temps opportun, un accus\u00e9 de r\u00e9ception pour tout don, incluant un don visant des terres ou un accord de conservation, conform\u00e9ment aux exigences de l\u2019Agence du revenu du Canada en mati\u00e8re de remise de re\u00e7us pour don de bienfaisance, s\u2019il y a lieu.<\/li>\n\n\n\n<li>Tenir \u00e0 jour un syst\u00e8me financier ou d\u2019autre nature permettant de documenter et de respecter toute restriction des donateurs \u00e0 l\u2019\u00e9gard des dons.<\/li>\n\n\n\n<li>Se doter d\u2019une politique ou d\u2019une proc\u00e9dure \u00e9crite pour veiller au respect des pr\u00e9occupations des donateurs en mati\u00e8re de protection de la vie priv\u00e9e.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">Contexte<\/h4>\n\n<p class=\"wp-block-paragraph\">L&#8217;organisme de conservation rend des comptes \u00e0 ses donateurs et fournit une reconnaissance \u00e9crite des dons comme l&#8217;exige la loi, veille \u00e0 ce que les fonds des donateurs soient utilis\u00e9s comme sp\u00e9cifi\u00e9, tient des registres pr\u00e9cis, respecte les pr\u00e9occupations des donateurs en mati\u00e8re de vie priv\u00e9e, se conforme \u00e0 la l\u00e9gislation applicable en la mati\u00e8re et conseille aux donateurs de demander des conseils juridiques et financiers ind\u00e9pendants pour les dons importants, qu&#8217;il s&#8217;agisse de terrains ou de dons d&#8217;argent.<\/p>\n\n<p class=\"wp-block-paragraph\">Des relations solides avec les donateurs sont essentielles pour que l&#8217;organisme de conservation puisse obtenir des dons de bienfaisance. Les organismes de conservation doivent rendre compte \u00e0 leurs donateurs quant \u00e0 la mani\u00e8re dont les fonds donn\u00e9s sont d\u00e9pens\u00e9s. Des pratiques rigoureuses de tenue de registres font partie int\u00e9grante de la responsabilit\u00e9 des donateurs. Cette pratique inclut un rappel que la loi f\u00e9d\u00e9rale contient des exigences pour \u00e9tablir la juste valeur marchande de tous les dons autres qu&#8217;en argent comptant avec une \u00e9valuation ind\u00e9pendante par une tierce partie pour les dons de plus de 1000 $. Les sollicitations des organismes de conservation doivent pr\u00e9ciser l&#8217;objectif de la collecte de fonds, et les fonds doivent \u00eatre utilis\u00e9s \u00e0 cette fin. De m\u00eame, les fonds affect\u00e9s par les donateurs doivent \u00eatre utilis\u00e9s aux fins indiqu\u00e9es par le donateur. Les dons substantiels d&#8217;argent ou d&#8217;autres actifs peuvent avoir des cons\u00e9quences fiscales et juridiques importantes pour le donateur ; il est donc prudent pour l&#8217;organisme de conservation de conseiller aux donateurs potentiels de consulter leur avocat et leur conseiller financier lorsqu&#8217;ils envisagent de faire de tels dons. Certaines provinces exigent que les dons sollicit\u00e9s dans un but pr\u00e9cis soient conserv\u00e9s et g\u00e9r\u00e9s s\u00e9par\u00e9ment des fonds d&#8217;exploitation et autres. Les organismes de conservation doivent \u00eatre au courant de toute l\u00e9gislation en vigueur dans leur juridiction.<\/p>\n\n<p class=\"wp-block-paragraph\">Une charte des droits des donateurs a \u00e9t\u00e9 \u00e9labor\u00e9e par quatre organisations professionnelles : l&#8217;American Association of Fund Raising Counsel (AAFRC), l&#8217;Association for Healthcare Philanthropy (AHP), le Council for Advancement and Support of Education (CASE) et l&#8217;Association des professionnels en philantropie (AFP). Cette charte a \u00e9galement \u00e9t\u00e9 largement approuv\u00e9e par d&#8217;autres organisations professionnelles et associations caritatives. Il est recommand\u00e9 aux organismes de conservation d&#8217;\u00e9laborer et d&#8217;adopter une charte des droits du donateur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contexte L&#8217;organisme de conservation rend des comptes \u00e0 ses donateurs et fournit une reconnaissance \u00e9crite des dons comme l&#8217;exige la loi, veille \u00e0 ce que les fonds des donateurs soient utilis\u00e9s comme sp\u00e9cifi\u00e9, tient des registres pr\u00e9cis, respecte les pr\u00e9occupations des donateurs en mati\u00e8re de vie priv\u00e9e, se conforme \u00e0&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[48],"ht-kb-tag":[],"class_list":["post-873","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard5-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B. 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