Cash. It is, of course, the easiest transaction for both you and us. You are limited only by your cash flow and your inclination to draw from your cash reserves.

Appreciated listed securities. Get the same donation receipt as if you had given cash, but use stocks, bonds, or mutual funds that cost you less than they are currently worth. Your donation receipt is based on market value, on the day it is received in the Wycliffe account, but you incur no tax on the capital gain on the transfer to us. It's one of the best tax incentives available to Canadians, and we can work with your broker to make a gift of securities simple.

Real estate. Gifts of land, vacation homes or income-producing properties can bring great benefits to us. You can give real estate outright, use it to fund a life-income gift, or give your residence and reserve the right to continue to live there. We have to review each gift proposal carefully and sometimes it's not practical for us to accept a particular property. An appraisal is necessary to determine the amount of the donation receipt.

A retirement account. The balance remaining in your RRSP or RRIF will be taxed on your final income tax return. However, a donation receipt will be issued for any portion of these retirement funds that pass to Wycliffe by beneficiary designation, and this receipt will result in a tax credit. The amount of the credit will normally equal the amount of tax, which effectively means that you can pass these funds to Wycliffe tax-free.

Other appreciated assets. You may be holding a collection of books, antiques or artwork that you no longer wish to maintain. If so, these assets could bring real benefit to us. As with real estate, the donation receipt for such items must be supported by a qualified appraisal. We will review each gift proposal carefully to make sure that we can put the property to good use.

Business interests. A partnership, an interest in a business, privately-owned shares, or a limited partnership share may all hold value for us. We'll review the proposed gift, and if we can accept it, we will work with you and your advisers to make the transfer simple.