Gifts to the University

The university encourages donors to make outright and/or deferred gifts. A description of the types of gifts accepted, the types of designations that donors can make and the principles that guide professional staff and volunteers in the gift planning process follow.

A. Donor Preferences
The University of Manitoba receives and administers gifts in accordance with donors’ instructions, insofar as they are within the guidelines set by the university from time to time. Gifts can be categorized as follows:

  • Unrestricted Gifts are intended to promote and carry on the work of the university with no restrictions as to the use or administration of the funds.
  • Designated Gifts are intended to promote and carry on specific work of the university with no further restrictions as to the use or administration of the funds.
  • Restricted Gifts are gifts where, in order to meet donor preferences, the university agrees to undertake specific obligations in relation to the use or administration of the gift.

To ensure continuity and integrity of restricted gifts over time, designated or restricted gifts include language similar to:
In the event that circumstances make the specified use or purpose of this gift no longer practicable or desirable, the university is hereby authorized to make changes in its use in keeping as far as possible with the spirit and general intent of the gift.

To facilitate efficiency in investing and administering the funds, designated or restricted gifts should contain language similar to:
The capital and the income therefrom is to be administered in accordance with the university’s investment policies as amended from time to time.

Certain gifts require special arrangements by the donor and/or the university as follows:

B. Gift Planning Principles


  • University volunteers and professional staff help donors and their advisors to design gifts that meet each donor’s philanthropic and financial objectives within the context of the university’s needs.  The university may inform, guide or otherwise assist donors who wish to support the university’s activities, but never under any circumstance should they pressure or unduly persuade. All professional staff and volunteers will conduct themselves in accordance with the professional code of conduct and ethics of their designating body or occupation.  The university will not knowingly accept a gift that is contrary to each donor’s and/or the university’s best interests. 

Legal and Professional Counsel

  • Persons acting on behalf of the university shall encourage the donor to discuss the proposed gift with independent legal, financial and/or tax advisors of the donor’s choice, so as to ensure that the donor receives a full and accurate explanation of all aspects of the proposed charitable gift.  The university is prepared to provide the donor a list of financial advisors, but encourages donors to find an advisor that satisfies their needs.  At no time does the university warrant or certify the competence or integrity of any advisor.

Conflict of Interest

  • In all matters involving the donor, the interest and well being of the donor must take priority.  In cases of conflict of interest, those acting on behalf of the university must declare the conflict.  A conflict of interest is deemed to occur when individuals who present themselves as representatives of the university attempt to sell their own product to the donor.  However, if the individuals present themselves as representatives of an outside firm and part of their financial counselling involves arranging gifts for the university, no conflict would exist. 


  • At all times, advisors working with donors or prospective donors to the university will keep all information, data, or other communications strictly confidential.

Gift Acceptance Policy

Gifts to the University


Philanthropy and Tax Credits

Gift Appraisal, Acceptance and Disposition

Issuing of Receipts


Guidelines for Types of Gifts