CHU Sainte-Justine Foundation Policies

The CHU Sainte-Justine Foundation (the “Foundation”) is CHU Sainte-Justine’s one and only foundation.

It is exclusively responsible for collecting gifts for and on behalf of CHU Sainte-Justine and for issuing tax receipts.

Without replacing the role of the government, the objective of the funding offered by the Foundation is to support transformative projects that will enable CHU Sainte-Justine to further its care, education, and research missions. Funding is not intended for the long-term operationalization of projects which the Foundation supports during their feasibility, assessment, or kick-off stages.

The purpose of this policy (the “Policy”) is to specify the rights of donors and to govern the collection and management of their gifts by the Foundation and all persons acting on its behalf.

The Policy falls under the responsibility of the Foundation’s President and CEO. The Foundation’s management team is responsible for applying the Policy.

The following rights apply to anyone who makes a gift to the Foundation:

• The right to have any person who interacts with them on behalf of the Foundation identify themself accordingly.
• The right to have strictly professional dealings with Foundation representatives.
• The right to be informed of the Foundation’s purpose, the way the Foundation intends to use the gifts received, and its ability to do so, while respecting the confidentiality and safety of the individuals involved.
• The right to know the identity of the Foundation’s management team and Board of Directors, and to expect that they will exercise prudent judgment in ensuring their responsibilities.
• The right to be granted access, upon request, to the Foundation’s policies and most recent financial statements.
• The right to ask questions and receive prompt, truthful, and transparent answers in return.
• The right to require that their gift be used for the purposes for which they were given, wherever such designation is possible, subject to any agreed-upon limitations on the designation.
• The right to receive appropriate thanks, recognition, and reporting from the Foundation where agreed.
• The right for all or part of the information relating to their gift to be kept confidential upon request.
• The right that their personal information will be handled in accordance with all applicable regulations and legislation, and that their communication preferences will be respected.

All persons who carry out fundraising activities in the name of and on behalf of the Foundation, or who receive sums of money in its name or for its benefit must:

• Identify themselves as representatives of the Foundation.
• Act in accordance with the requirements of the Foundation’s Code of Ethics and Conduct.
• Ensure that all fundraising activities are approved by the Foundation and comply with the applicable framework.
• Encourage any person considering making a gift to the Foundation to discuss the gift with their own legal, financial, or tax advisor, or any other professional of their choice, to ensure that they are fully and accurately informed of all aspects of the gift they plan to make to the Foundation.
• Cease solicitation of any donor who states that they do not wish to be solicited.
• Respect the donor’s choices regarding communications from the Foundation.
• Secure and protect donors’ personal and confidential information, in compliance with all applicable laws and regulations.

The Foundation conducts its activities and manages its finances responsibly and in accordance with all applicable laws and regulations.

All accepted gifts are used for the purposes of the Foundation, in compliance with its governing documents and, where applicable, the designation of the funds.

The Foundation administers and invests all gifts received with the utmost ethical integrity and transparency, while respecting the confidentiality of the individuals involved. It always strives to ensure that every dollar donated is well spent in support of CHU Sainte-Justine’s priority needs.

The Foundation produces accurate and factual annual reports and discloses information that may be useful to donors with regard to its financial management.

Financial statements are audited by an independent chartered accountant.

The Foundation does not sell donor lists.

The Foundation does not pay, directly or indirectly, finder’s fees, commissions, or any other compensation tied to the number or value of contributions received.

The Foundation recognizes that protecting personal information is of great importance. The Foundation always adheres to the principle of transparency, but also recognizes the need to respect the private choices of our donors, particularly with regard to security, confidentiality and anonymity. These values guide our commitment to being transparent with our donors and may limit access to certain information.

The CHU Sainte-Justine Foundation (the “Foundation”) is the Centre hospitalier universitaire Sainte-Justine’s (the “CHU Sainte-Justine“) one and only foundation.

It is exclusively responsible for collecting gifts for and on behalf of CHU Sainte-Justine and for issuing tax receipts for these contributions.

Without replacing the role of the government, the objective of the funding offered by the Foundation is to support transformative projects that will enable CHU Sainte-Justine to further its care, education, and research missions. Funding is not intended for the long-term operationalization of projects which the Foundation supports during their feasibility, assessment, or kick-off stages.

Qualified donee

The Foundation is listed as a qualified donee with the Canada Revenue Agency (“CRA”), in that it is a registered charity that can issue tax receipts for gifts it receives. Its charity registration number is 11892-1667-RR-0001.

The Canada Revenue Agency defines a gift as a “voluntary transfer of property without valuable consideration for the donor.”

The purpose of this policy (the “Policy”) is to govern the Foundation’s acceptance of gifts and, in particular, to ensure the following as much as possible:

• Respect for the rights of donors and consistent, ethical, and fair donor relations.
• Compliance with all applicable legislation, regulations, codes, and standards.
• Informed decision-making by the Foundation regarding the acceptance of gifts.

The Policy also aims to guide the donor through the gift-giving process.

The Policy governs the acceptance of all types of gifts, whether immediate or deferred, with or without tax receipts, as part of the Foundation’s fundraising activities. It applies to the Foundation in its entirety and to anyone who acts on its behalf.

Certain gifts, particularly those made in partnership with other organizations, may be subject to special treatment upon approval by the Foundation’s President and Chief Executive Officer and CHU Sainte-Justine’s President and Chief Executive Officer’s office.

Gifts must be distinguished from contributions made in exchange for visibility or advertising, better known as sponsorships. A sponsorship occurs when an amount is paid to finance a Foundation activity and the individual or legal entity paying the amount benefits in return from the advertising, promotion, or visibility of its brand image, products, or services. Please refer to the Sponsorship, Fundraising, and Cause Marketing Policy for further guidance.

Responsibility for application

The Foundation’s fundraising activities, including the acceptance of gifts, must at all times be carried out in good faith and in keeping with its purpose and values, as well as those of CHU Sainte-Justine.

Gifts made to and accepted by the Foundation are irrevocable, become the exclusive property of the Foundation, and, apart from certain exceptional cases, cannot be reimbursed or returned to the donor.

Although the Foundation may guide the donor through the gift-giving process, it does not provide any legal, financial, or fiscal advice. Donors are encouraged to discuss any gift with their own legal, financial, or tax advisor, or any other professional of their choice, to ensure that they are fully and accurately informed of all aspects of the gift they plan to make to the Foundation. Donors are responsible for all costs associated with obtaining independent professional advice.

Depending on the level and type of gift, a donor’s commitment may be recorded in writing.

Under no circumstances is the Foundation required to accept a gift that has been offered.

Any gift that contravenes the law, public order, or any aspect of the Foundation’s governing documents will be refused.

A gift may also be refused in the following situations, among others, whether in relation to the gift itself, the potential donor, or both:

• A gift that could compromise the Foundation’s status as a charitable organization or qualified donee.
• A gift that could harm or compromise the purpose, mission, values, programs, activities, public relations strategies, autonomy, integrity, ethics, image, or reputation of the Foundation or of CHU Sainte-Justine.
• A gift with an origin that cannot be confirmed by the donor following a request from the Foundation.
• A gift that would place the Foundation in a position of real or perceived conflict of interest, in particular by creating expectations of benefit for the donor or for an individual or legal entity related to or designated by the donor, whether in terms of employment, the provision of goods or services, or in relation to research, care, or teaching.
• A gift for which the donor directly determines the beneficiary, without an appropriate selection mechanism or an administrative framework deemed acceptable by the Foundation.
• A gift whose conditions would ensure that the donor retains control over the use and management of the sums or property donated.
• A gift that is difficult to convert to cash, or whose use or conservation costs are unreasonable.

Acceptance of a gift does not imply that the Foundation endorses the views, opinions, businesses, or activities of the donor.

The Foundation strongly encourages undesignated gifts, notably because they allow the Foundation to pursue its objects—that is, to better address CHU Sainte-Justine’s urgent and priority needs and seize opportunities to innovate in the areas of patient care, teaching, and research.

A designated gift must be allocated to an existing Foundation designation. Any other designation requested will require validation and is only permitted if the value of the gift is at least $10,000.

The Foundation’s decision to accept or refuse a designated gift will also be based on the following considerations:

• Whether the designation is too restrictive.
• Whether the gift so designated would be useful to CHU Sainte-Justine and whether it would meet any of its needs.
• Whether the gift so designated would expose the Foundation or CHU Sainte-Justine to unacceptable risk or liability.
• Whether the gift so designated would result in financial or other obligations that are unreasonable, disproportionate, or disadvantageous to the Foundation or CHU Sainte-Justine in relation to the gift.

It is understood that the priorities and needs of the Foundation and CHU Sainte-Justine may evolve, notably as a result of scientific advances or organizational changes.  The use of a gift in accordance with its designation could then become, in the joint opinion of the Foundation and of the concerned individuals at CHU Sainte-Justine, inappropriate, unrealistic, impossible, or no longer relevant. Should that be the case, if the Foundation determines that a revised designation is necessary, it may allocate some or all of the gift to other purposes, provided that they reflect, to the best of the Foundation’s ability, the substance of the donor’s original intent, as determined by consulting with the Donor, where possible.

Donors wishing to make a designated gift must first contact the Foundation to confirm its acceptability.

Should a donor wish to play an advisory role in the project, initiative, or program for which they have made a gift, the Foundation will consider such an advisory role on an exceptional, case-by-case basis, taking into account the applicable legislation and the policies and procedures of the Foundation, CHU Sainte-Justine, and any other partner involved in the project, initiative, or program.

By agreement with CHU Sainte-Justine, the Foundation deducts a levy corresponding to 10% of each designated gift, up to a maximum amount of $250,000. This levy gives the Foundation the flexibility to respond to CHU Sainte-Justine’s urgent and priority needs, seize opportunities for innovation, and support the Foundation’s fundraising activities.

The tax receipt and accompanying thank-you note are the first form of acknowledgement of a gift.

In addition, the Foundation will express its appreciation to a donor in accordance with the acknowledgement rules in force.

The section below lists the most common and generally eligible vehicles for a gift to the Foundation. This list is not exhaustive; the Foundation reserves the right to consider gift proposals on a case-by-case basis.

Cash gift

Financial gifts can be made by cash, cheque, major credit card, debit card, money order, bank draft, bank transfer, or payroll deduction. Payment can be made via an electronic payment platform.

A tax receipt is issued based on the face value of the gift on the day it is received, in accordance with the Foundation’s Tax Receipt Policy.

Gift of marketable securities

Commonly accepted marketable securities are listed securities, i.e., shares in public companies, bonds issued by public companies or government authorities, and mutual fund units.

The Foundation’s practice is to sell donated securities as soon as possible after receipt.

The value of the corresponding tax receipt is calculated according to the closing price of the securities on the day the Foundation receives them in its brokerage account.

In order to obtain a receipt for the current year, the securities must be received in the Foundation’s brokerage account before 5 p.m. on December 31 of the year in question.

Gift certificates and gift cards

The Foundation may accept donations of gift certificates or gift cards.

An issuer is an individual or legal entity who produces gift certificates or gift cards. A gift certificate or gift card purchased from the issuer and then donated to the Foundation is considered a gift, and the donor can receive a tax receipt for the eligible amount.

However, a gift certificate or gift card offered to the Foundation by the issuer is considered a promise rather than the gift. In such a case, a tax receipt can only be issued when the Foundation receives goods after redeeming the gift certificate or gift card; the tax receipt can then be issued for the eligible amount of the donated asset for which the gift certificate or gift card was redeemed.

Gift of services

The Foundation may accept a gift of services, i.e., a contribution of time, skills, or effort, if the gift is deemed useful for the Foundation’s activities and as long as the acceptance of these services does not contravene any Foundation or CHU Sainte-Justine rules, notably concerning conflicts of interest. However, no tax receipt will be issued for such a contribution.

In the event that one of the Foundation’s service providers decides to donate the amount of the remuneration it has received from the Foundation, two distinct transactions must take place: first, the supplier who has provided a service to the Foundation is remunerated; then the same supplier makes a gift to the Foundation.

Gift of art or collectibles

Given the unique nature of CHU Sainte-Justine’s activities, the Foundation is rarely able to accept a gift of art or collectibles that cannot easily be converted to cash.

For this reason, with few exceptions, the Foundation only accepts works of art or collectibles that meet the normal acceptance criteria. In addition, the gifted object must have a fair market value (“FMV”) in excess of $10,000, as attested by an independent, professional, and current third-party appraisal, at the donor’s expense.

Material gifts

a.       Responsibility for material gifts

The Foundation is solely responsible for accepting and receiving material gifts requiring a tax receipt or donor acknowledgement.

In the case of material gifts not requiring acknowledgement or for which the donor does not require a tax receipt, proposals must be forwarded to the designated departments by CHU Sainte-Justine, which will follow up with the donor.

b.       Acceptability

In particular, the decision to accept or refuse a material gift takes the following considerations into account:

• The applicable legislative framework.
• Whether or not the donor wishes the gifted material or equipment to become an asset of the Foundation.
• The proposed gift’s usefulness to CHU Sainte-Justine.
• CHU Sainte-Justine’s procurement-related policies.
• The condition of the material or equipment (new, used, good condition).
• Whether the gift could result in financial or other obligations that are unreasonable, disproportionate, or disadvantageous to the Foundation or CHU Sainte-Justine in relation to the gift.

In cases where the material gift cannot be accepted by the Foundation, donors will be encouraged to convert the gift to cash and donate the proceeds to the Foundation.

c.       How the Foundation handles material gifts

Material gifts must undergo a thorough analysis before being accepted by the Foundation.

In order to carry out this analysis (and to eventually issue a tax receipt if applicable), the donor must provide the following information before giving their gift to the Foundation:

• The name and contact information of the owner: mailing address, phone number (optional), and email address (particularly if an email receipt is required)—including, in the case of a legal entity, the name and contact information of the contact person.
• Confirmation that they wish to receive a tax receipt.
• A title deed if applicable.
• A detailed inventory including a description of each item, the number of items, and the cost price or selling price indicated on the labels attached to the items, if applicable.
• A proposed FMV from the donor. FMV generally refers to the highest price (in dollars) that an asset would fetch on the open market between a serious, well-informed, and knowledgeable buyer and a serious, well-informed, and knowledgeable seller acting independently of each other.
  • In accordance with CRA recommendations, if the FMV is expected to exceed $1,000, the Foundation may require that the FMV be determined by an independent third party at the donor’s expense.
  • The proposed FMV must account for fluctuations in price (sales and liquidations).
• The signature of the donor (individual) or of the contact person (in the case of a legal entity); if the proposed gift is being discussed via email, an email will be sufficient.

In exceptional cases where the gift is given to the Foundation before its acceptability has been determined, an acknowledgement of receipt (with inventory in applicable cases) will be sent to the donor.

Once the information has been received and compiled, the Foundation will verify the acceptability of the gift and determine its FMV, if applicable.

Once the FMV has been determined, the Foundation will inform the donor of its decision regarding the acceptance of the gift and the FMV. The donor must acknowledge receipt of this decision. A donor who disagrees with the FMV may, at their discretion, reclaim the item(s) or forgo a tax receipt (if the gift is otherwise acceptable).

d.       Tickets

With certain exceptions, the Foundation requires a minimum of 72 hours to process proposed gifts of tickets for an event or show.

e.       Conditions

Unless otherwise agreed in advance, the Foundation may dispose of a material gift it has accepted if converting the asset to cash proves to be the wisest use of the gift.

The Foundation is not responsible for the loss, theft, or damage of an asset that has been donated to it before the gift has been accepted by the Foundation.

f.        Delivery

Any material gift accepted by the Foundation must be delivered to the location indicated to the donor, at the donor’s expense. Receipts will not be issued for delivery charges.

g.       Transfer and receipt amount

In the event that a material gift is accepted by the Foundation and the donor has acknowledged receipt of the established FMV, the Foundation, after receiving the item(s) and counting it (if it had not yet been delivered), will issue a tax receipt based on the FMV of the gift on the date it was received by the Foundation.

If the gift’s FMV cannot be determined, no tax receipt will be issued.

Charitable bequests

Charitable bequests, i.e., gifts made to the Foundation through the will of a deceased person, are accepted as long as their terms and conditions comply with the Policy.

The Foundation also requires certain documents to verify the legitimacy and nature of the bequest before accepting the gift. More specifically:

For a bequest with a specific amount or a specific asset:

• Copy of the excerpt from the will concerning “Sainte-Justine”, as well as the first page identifying the testator.
• Full contact information for the liquidator(s).

IF THE LIQUIDATOR IS NOT A NOTARY OR A TRUST:

• Written confirmation from the liquidator(s) that the will search has been completed (Chambre des notaires du Québec and Barreau du Québec) and that the excerpt of the will provided is from the deceased’s most recent will.

For all other cases:

• Complete copy of the will.
• Full contact information for the liquidator(s).
• Inventory of the estate (in the form required by the will) and proof of publication in the Registre des droits personnels et réels mobiliers (RDPRM ) and in a newspaper.
• Other documents may also be required, such as a statement of account and a copy of any clearance certificates from the government.

IF THE LIQUIDATOR IS NOT A NOTARY OR A TRUST:

• Written confirmation from the liquidator(s) that the will search has been completed (Chambre des notaires du Québec and Barreau du Québec) and that the excerpt of the will provided is from the deceased’s most recent will.

A tax receipt will only be issued to the deceased’s estate after the gift has been received.

Gift of a life insurance policy and of life insurance proceeds

There are several ways to make a gift through life insurance.

a.      The CHU Sainte Justine Foundation may be designated as beneficiary, on a revocable or irrevocable basis, of a new or existing life insurance policy

The donor remains the owner of the policy and designates the Foundation as beneficiary, on a revocable or irrevocable basis, as applicable, acknowledging that an irrevocable designation cannot be reversed.

No tax receipt is issued for the payment of annual premiums.

Upon death, the estate receives a tax receipt corresponding to the proceeds of the policy paid to the Foundation.

b.      The CHU Sainte Justine Foundation may become the owner and beneficiary of an existing life insurance policy

The donor irrevocably transfers ownership of the policy to the Foundation, which is also named as beneficiary.

If premiums remain payable, the donor agrees to pay them directly or to make an equivalent charitable donation.

A tax receipt is issued at the time of transfer for the fair market value of the policy, as determined by an independent actuary at the donor’s expense.

A tax receipt is also issued annually for any premiums paid, where applicable.

No tax receipt is issued to the estate upon death.

c.      The CHU Sainte Justine Foundation may also become the owner and beneficiary of a new life insurance policy

The Foundation is both owner and beneficiary of the policy.

The donor undertakes to pay the premiums or to make an equivalent charitable donation.

The donor receives a tax receipt corresponding to the amount of annual premiums paid.

No tax receipt is issued to the estate upon death.

d.    Acceptance guidelines:

• The insured individual must be of legal age and should ideally have a meaningful connection with the CHU Sainte‑Justine Foundation and/or CHU Sainte‑Justine (e.g., employee, donor).

• A joint-life insurance policy may be established for two individuals, typically spouses, with benefits payable upon the death of the last insured.

• In family arrangements (parent(s) as donor(s)/payor(s) and adult child(ren) as insured), the structure must be clear and explicit, particularly with respect to the relationship between the individual (often the parent) who assumes responsibility for premium payments and the Foundation or CHU Sainte‑Justine, generally as a donor or an individual with a strong affiliation (e.g., employee, donor).

• The insured must undertake to pay all premiums or to ensure that such payments are made.

• For existing policies, the policy should generally be paid up (no further premiums required) or have sufficient value to cover the minimum required premiums, where applicable.

• For new policies, a permanent life insurance policy (e.g., whole life) with guaranteed and level premiums, ideally payable within ten (10) years or less, is preferred.

• The minimum death benefit is $50,000; exceptions may be considered, particularly where the donor demonstrates a significant giving history or ongoing philanthropic commitment.

• Prior to accepting ownership of a policy, the Foundation reserves the right to have the policy reviewed by its advisors in order to determine its acceptability.

Where the Foundation is the owner of a policy, it will generally retain the policy for the lifetime of the insured individual.

Gift of a registered retirement savings plan (RRSP) or registered retirement income fund (RRIF)

a.       Donating from an RRIF during the donor’s lifetime

Donors with RRSPs must convert these accounts to RRIFs by December 31 of the year they turn 71. Each year thereafter, they are required to withdraw an amount from the RRIF. A gift can be made from the amount withdrawn from the RRIF.

b.       Donating an RRSP or RRIF on the donor’s death

In Quebec, the designation of a charitable organization as beneficiary of an RRSP or RRIF is only permitted via a directive in the deceased’s will or within the framework of a life insurance product (if RRSPs or RRIFs are held within a life insurance policy).

In these cases, the gift is treated like any other bequest.

Gift from a donor-advised fund (“DAF”)

The Foundation can accept gifts from a donor-advised fund.

Such gifts and acknowledgement thereof are handled in accordance with the instructions received from the paying agency or donor, as the case may be.

The Foundation does not issue tax receipts for gifts from advised funds, as they have already been receipted.

Furthermore, donors cannot cover the cost of participating in an event or purchasing a prize at auction using monies from an advised fund.

Charitable remainder trust

A charitable remainder trust is a gift in the form of residual interest. The donor (the “trustee”) holds and manages the asset. If the asset generates income, net amounts are paid to the donor, a designated beneficiary, or both. When the trust expires (either on the death of the beneficiary or at the end of a specified term), the remaining funds are donated to the charity.

A charitable remainder trust can be funded with cash, marketable securities, or real estate.

The donor may benefit from tax advantages related to charitable gift provided the following conditions are met:

• The trust deed states that the transfer to the Foundation is irrevocable.
• No encroachment on capital is possible.
• The value of the gift is determinable.

The valuation of this type of gift must be carried out by an actuary and will correspond to the present value of the asset that will ultimately be transferred to the Foundation.

Exceptional gifts

Gifts of exceptional assets, such as cultural property, ecologically sensitive property, real estate, or copyrights, will be reviewed by the Foundation on a case-by-case basis.

Sponsorships, fundraising activities, and cause marketing initiatives

Sponsorships, fundraising activities, and cause marketing initiatives are governed by the Foundation’s Sponsorship, Fundraising, and Cause Marketing Policy (which incorporates by reference the content of this Policy with the necessary adaptations) and supplemented by all applicable guides and agreements.

Endowment funds

A gift can be used to establish a new endowment fund or, in certain circumstances, to add to an existing endowment fund at the Foundation. Gifts to an endowment fund, less any applicable levies, are capitalized in perpetuity. A portion of the fund’s earnings will be used to support the designation the fund was created for.

Endowment funds are managed in accordance with the Foundation’s in effect investment and distribution policies.

The minimum threshold for the establishment of an undesignated endowment fund is $25,000. The minimum threshold for a designated endowment fund is $50,000.

The usual rules for issuing tax receipts apply to endowment fund gifts.

Philanthropic research chair

A gift can be used to establish a philanthropic research chair at the Foundation, or, in certain cases, to supplement an existing chair at the Foundation, subject to the applicable levies.

The Foundation’s philanthropic research chairs are established and managed in close collaboration with CHU Sainte-Justine and its research centre and are subject to the guidelines established by CHU Sainte-Justine in this regard.

The minimum threshold for the establishment of a philanthropic research chair is $1 million. The minimum threshold for the establishment of an endowed philanthropic research chair is $3 million. The endowed philanthropic research chair will be treated as an endowment fund.

Chair funds are managed in accordance with the Foundation’s in effect investment and distribution policies.

The usual rules for issuing tax receipts apply to gifts to a philanthropic research chair.

The CHU Sainte-Justine Foundation (the “Foundation”) is Centre hospitalier universitaire Sainte-Justine’s one and only foundation.

The Foundation and CHU Sainte-Justine benefit from an enviable reputation in Quebec, across Canada, and around the world, which in turn guarantees value to any entity that associates itself with the Foundation, notably through sponsorships, fundraising activities, or cause marketing initiatives.

This policy (the “Policy”) establishes the rules for accepting sponsorships, fundraising activities, and cause marketing initiatives and governs the relationship between the Foundation, its sponsors, and organizers of activities and cause marketing initiatives.

The Policy applies to all forms of sponsorship where a sponsor agrees to contribute to the Foundation, whether financially or in kind, in exchange for an association with the Foundation in the form of public recognition, visibility, or any other form of promotional consideration. It also applies to all fundraising activities (including fundraising pages) and cause marketing initiatives.

It provides a framework to ensure that the Foundation and CHU Sainte-Justine’s brand, image, assets, commitments, mission, values, and policies are protected and respected.

The Policy falls under the responsibility of the Foundation’s President and CEO. The Foundation’s management team is responsible for applying the Policy.

1. Framework

All sponsorships, fundraising activities, and cause marketing initiatives must align with the brand image of the Foundation and CHU Sainte-Justine, and must uphold the reputation of these same parties.

The rules that apply to the acceptance of gifts as set out in the Gift Acceptance Policy also apply to the acceptance of sponsorships, fundraising activities, and cause marketing initiatives, with the appropriate modifications. For Gift Acceptance Policy conditions with a rule that is applied based on the amount of a donation, it is understood that the condition will similarly be applied based on the objective of the fundraising activity or cause marketing initiative.

The terms and conditions found in guides and agreements that are intended for organizers and partners serve as a complement to this Policy.

The benefits for sponsors and organizers of fundraising activities or cause marketing initiatives must be proportional to the level of financial and/or in-kind support received by the Foundation.

Sponsorships are generally non-exclusive; however, limited forms of exclusivity may be granted on a case-by-case basis, provided that the risks and benefits to the Foundation are commensurate with the exclusivity.

Special conditions for fundraising activities and cause marketing initiatives (“Activity”)

• The organizer assumes financial and logistical responsibility for the development, planning, organization, and staging of the Activity.
• The organizer is not authorized to conclude contracts on behalf of the Foundation.
• The organizer may not open a bank account of any kind using the name of the Foundation or its registration number.
• With certain exceptions, mobile solicitation and/or door-to-door canvassing on behalf of the Foundation is not permitted.
• No consideration, other than appropriate recognition, may be given by the Foundation in exchange for the organization of a fundraising activity or cause marketing initiative.

Fundraising activities

• Fundraising activity expenses may not exceed 20% of the Activity’s gross revenue.
• Invoices must be issued to the organizer, who remains solely responsible at all times for payment to the contracted supplier or service providers.
• The organizer must hold civil liability insurance covering loss and damage to persons and property caused by the organizer or the persons for whom it is responsible in connection with the Activity.
• Depending on the nature of the Activity, the Foundation may require that the organizer have each participant sign a risk disclosure and release form that has been approved by the Foundation.

Cause marketing initiatives

• The Foundation in no way endorses the goods and services sold through a cause marketing initiative.

2. Tax receipts

Sponsorships and cause marketing initiatives are not eligible for tax receipts. They may, however, be eligible for a written acknowledgement of receipt, attesting to the amount of their contribution. For more information, refer to the Tax Receipt Policy

Use of the Foundation’s name, mark, and logo

Sponsors and organizers of a fundraising activity or cause marketing initiative are prohibited from using the Foundation’s name, trademarks, official marks, logo, or any other intellectual property unless authorized in writing by the Foundation.

• The Code of Ethics aims to preserve trust by defining ethical principles and rules of conduct.
• It applies to employees, board members, external members, volunteers, and other collaborators of the Foundation.
• It complements existing laws, regulations, and policies.

• Commitment: Strong dedication to the mission.
• Solidarity: Caring collaboration for a better future.
• Authenticity: Transparency and alignment with the Foundation’s purpose.
• Responsible leadership: Driving innovation and inspiring greater philanthropic impact.

1. 1. Honesty and integrity: No theft, fraud, corruption, or breach of trust.
   2. Collaboration, diligence, competence, and accountability: Work professionally and assume responsibility.
   3. Compliance, respect, impartiality, and primacy of the Foundation’s interests: Follow the law, avoid discrimination or partisanship.
   4. Transparency, discretion, and confidentiality: Protect confidential information.
   5. Information security: Safeguard information and report any data breaches.
   6. Image, public relations, and social media: Maintain a positive image and exercise caution in communications.
   7. Foundation property, benefits, and gifts: Do not derive personal benefit or accept improper favours.
   8. Inappropriate use of authority: Do not misuse your power.
   9. Environmentally responsible behaviour: Reduce energy consumption and environmental impact.

• Definition: Any situation where a personal interest could influence independence or integrity.
• Types: Actual (current), potential (possible), apparent (perceived as a conflict).
• Obligations:
  • Avoid conflicts of interest.
  • Immediately declare any conflict situation.
  • Cooperate in implementing conflict management measures.

Anyone with reasonable grounds to believe that an employee or collaborator is violating the Code must report it promptly and in writing, in accordance with the Foundation’s Politique de prise en charge et de traitement des plaintes et signalements.^[2] The safety of those involved is a priority, and reports made in good faith will not result in retaliation. However, abusive or malicious reports may result in appropriate measures.

The Policy aims to:

• Prevent and stop all forms of harassment and violence, including those originating from external sources.
• Implement concrete measures, such as information and training programs.

It applies to all employees, board members, volunteers, and other collaborators of the Foundation, in all professional contexts, including digital communications.

• No form of harassment or violence is tolerated.
• The Foundation takes all reasonable measures to prevent and stop harassment and violence and to ensure an environment free of such behaviours.
• Any breach may result in disciplinary or administrative measures.
• Reports and complaints made in good faith will not result in retaliation.

• Regular dissemination and reminders of the Policy.
• Awareness-raising and training for employees and collaborators.
• Continuous risk monitoring by the Health and Safety Committee.
• Implementation of a process to manage complaints and reports.

• Victims should, when possible, inform the person responsible for the undesirable behaviour and document the incidents.
• If the situation continues, a complaint can be filed, in accordance with the Foundation’s Politique de prise en charge et de traitement des plaintes et signalements.^[2]
• Witnesses must report any concerning situation without delay.
• Complaints can also be filed with the CNESST within a two-year period.

The CHU Sainte-Justine Foundation (the “Foundation”) is committed to promoting a culture of continuous improvement. This external complaints policy (the “Policy”) is part of that philosophy. It reflects a willingness to actively listen, to be responsive and accountable, and to learn from experience, all while maintaining a respectful and impartial approach.c

The purpose of the Policy is to provide a clear, fair, and accessible protocol for any person or entity external to the Foundation that wishes to express dissatisfaction or displeasure with the service, actions, or inaction of the Foundation as an organization or of a person acting officially on its behalf (a “Complaint”). A Complaint is distinct from a concern, suggestion, or comment and refers only to situations where the Foundation can effectively intervene and correct the situation, if necessary.

A Complaint may be related to any of the following:

• • The quality of services offered by the Foundation

• • The Foundation’s management of funds and resources

• • The conduct of persons acting on behalf of the Foundation

• • The Foundation’s governance and transparency practices

• • Any other concern related to the Foundation’s activities

A Complaint pertaining to the conduct of persons acting officially on the Foundation’s behalf may, depending on the nature of the Complaint, be dealt with in accordance with other Foundation policies or procedures that are more appropriate to the alleged conduct and the person concerned.

The Policy falls under the purview of the Foundation’s senior management. The vice-president of donor relations and strategic partnership is responsible for enforcing it

A Complaint must be made in writing and filed via one of the following methods:

• • By emailing it to fondation@fondationstejustine.org

• • By mailing it to 5757 Decelles Avenue, Suite 500, Montreal, Quebec H3S 2C3

• • By submitting it in person during the Foundation’s business hours at 5757 Avenue Decelles, Suite 500, Montreal, Quebec H3S 2C3

A Complaint must include the complainant’s first and last name, phone number, street address, and email address, if applicable. It must also include a clear description of the situation or problem giving rise to the Complaint, including, whenever possible, the date and location, and the names of the persons involved (if applicable).

It is in the interest of all parties that any Complaint received by the Foundation be processed and resolved as quickly as possible in a fair, impartial, and respectful manner.

The manager of the activity or team in question (the “Manager”) is in charge of handling the Complaint. They must send the complainant an acknowledgment of receipt within no more than two (2) business days.

A formal response to the Complaint will be sent to the complainant by the Manager, ideally without unreasonable delay following the acknowledgment of receipt. In all cases, the complainant will receive regular updates on the status of their Complaint.

If the complainant is dissatisfied with the response, they may file a new complaint.

Complaints shall be handled and processed in accordance with best practices in similar matters.