加拿大华人论坛 加拿大生活信息请各抒己见：关于这段来自网站的信息

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下面是来自加拿大联邦政府网站的信息：Can a registered charity return a gift to a donor? In most cases, a registered charity cannot return a donor's gift. At law, a gift transfers ownership of the money or other gifted property from the donor to the charity. Once the transfer is made, the charity is obliged to use the gift in carrying out its charitable purposes. However, a charity may try to retain the goodwill of donors seeking the return of their gifts by offering to transfer the gifted property to another registered charity. When a registered charity must return gifts to donors A charity is occasionally obliged by law to return gifts to donors. This can happen, for instance, when a charity asks the public to contribute to a special project and later events make it impossible to carry out the project. Under certain laws, ownership of the gifted property can revert to the donors if the project becomes impossible to fulfill. The return of gifts to donors falls more appropriately under trust law than the Income Tax Act and is ultimately a matter for a court to decide. A charity may wish to consult legal counsel in these instances. We also strongly suggest that the charity, or its legal counsel see Guidance CG-016, Qualified donees - Consequences of returning donated property if it appears that the charity may have to return gifts to donors. How to avoid having to return gifts to donors When a charity is seeking funds for a special project, we recommend that the charity clearly inform donors, and/or state in its fundraising material, before accepting any donations, what it will do with the money if the project cannot be carried out or if more money is collected than the project requires. The charity could state, for example, that it will apply any unused donations to its other programs.

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我个人对此段特别感兴趣：This can happen, for instance, when a charity asks the public to contribute to a special project and later events make it impossible to carry out the project. Under certain laws, ownership of the gifted property can revert to the donors if the project becomes impossible to fulfill.certain laws 指的哪些法律？我们的案子是捐赠土地时，虽然没有明写在 agreement 里，但是捐赠者确实是在受捐组织的引导下，认为临终关怀中心将建在这个地上，为此捐地，并没有用于其他用途的打算，目前因为市政府想保沥青厂，横生枝节，没有拿到建筑许可证，在 OMB 的案子暂停，慈善组织自己作主要卖掉土地，另外寻找地方，整个的计划完全违背了捐赠者的本意，并且在另外的地方能否建起也是问号，这个情况应该属于 later events make the project impossible，捐赠者是可以要求将土地转捐给其他可以在此建临终关怀中心的慈善机构或者直接要求返还土地。

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案例目前没有看到，但是加拿大肯定有此类案子发生，可能没有经过法院，而双方私下解决了，否则税务局不会有这个专门的指南。根据案例法，我们可以寻找以前的案例来作为依据。也可以自己根据能够找到的法规，上堂，一旦成为案例，即可为后来者以案例法引用。我主张不妥协，不给那个慈善组织机会把地卖掉，最后把钱花完，一事无成。我个人对那个组织的负责人印象不好，他既不心善也很懒惰。

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在一个网站发现：A charity is occasionally obliged by law to return gifts to donors. This can happen, for example, when a charity asks the public to contribute to a special project and later events make it impossible to carry out the project. Under common law, ownership of the property can revert to the donors if the project becomes impossible to fulfill.common law！

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exampleAssume a charity raises funds to build a new hospital wing. If the government closes the hospital, the charity would be unable to pursue its goal.本案：市政府不让建在这里。官司在 OMB，没打完，不知道最后能不能建。To avoid having to return donations, when your Charity is seeking funds for a special project, it can clearly state to potential donors what it will do with the money in the event that the project cannot be carried out or more money is collected than the project requires. For example, you can say that you will apply any unused donations to your other programs.本案：他们没说不建的话要卖地。捐赠者不会同意卖地，就是打算让这个慈善的建筑长期在自己捐的地上，没做其他打算。还有很关键的一点，他们其实什么也没有，既没地也没资金，就是让建也没钱建。因为在地捐了之后，他们又提出要资金，因为他们没钱建楼，现在指望卖了地有点钱花，我们担心钱花完了，事没做。

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