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Summary Policy
Date
October 25, 2002
Reference Number
CSP - I04
Key Words
Inventory - Fair market value
A registered charity can issue an official donation receipt to a business for the fair market value of a gift out of inventory.
References- Fair Market Value, CSP-F02.
- Gifts Out of Inventory, CPC-018.
- Gifts in Kind to Charity and Others, IT-297.
- Inventory, CIL-2002-009.
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Date modified: 2004-10-14 |
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