Records of donations of money to the University for general or specific purposes and which must be held in perpetuity.
Related Records | Responsible Unit | Information Steward | Information Confidentiality Classification | Retention | Authority | Retention Rationale | Version Information
Content & Scope
The management of these monies is overseen by the Board Finance & Investment Committee.
The records include copies of donation agreements, signing authorities and other documentation related to the purpose of the funds.
Related Records
- For original donation agreements, see AD80 – Contracts & Agreements.
- For records related to donors and donation history, see UR70 – Alumni & Donor Case Files.
- For the records of the Board of Governors Finance & Investment Committee, see GV20 – Board of Governors Committees.
Responsible Unit
Finance.
Information Steward
Vice President, Administration & Finance.
Information Confidentiality Classification
Restricted.
Retention
Permanent.
Authority
- University of Waterloo Act, 1972.
- Income Tax Regulations 5800 1 (d) (iv).
Retention Rationale
Income Tax Regulations 5800 requires all records of any donations received by a registered charity that were subject to a direction by the donor that the property given be held by the charity for a period of not less than 10 years must be retained until 2 years after the charity's registration is revoked.
Approval Date
14 April 2010