This policy is not readily available to the public as it is not on the BC SPCA public website, but perhaps it should be as it says that the BC SPCA has the right to take legacies and spend them as it wishes, even if the deceased has specifed that the legacy is to be used at a specific branch.

Planned Gifts Policy

October 2004

Purpose of Policy To add clarity to the planned giving process now that the Society is operating as a single entity and to ensure equity among the branches.
Guiding Principle

That it is in the best interest of the Society in our service to animals to equitably share the wealth derived from planned gifts to meet the needs of animals throughout the province so that common standards of care and common services can be provided. Whenever possible, planned gifts should be used in the overall best interest of the British Columbia Society for the Prevention of Cruelty to Animals.
Accepting and Receipting Gifts

The Society shall receive and receipt all bequests and all other planned gifts* made to the Society or to any Branch. All correspondence received at the Branches regarding estate or planned gifts will be forwarded to the Planned Giving Department at the Administration Centre. Correspondence, management, administration, media relations, and financial matters involving bequests and planned gifts shall be performed by the Planned Giving staff or General Manager of Revenue Development. The Society will do all that is possible to respect the wishes of the donor with regard to use of the gift; legal trusts established by the testator or donor will be respected.
*(Planned Gifts for the purpose of this policy includes all gifts received after the donor’s death: bequests, gifts of life insurance, charitable remainder trusts, gifts of RRSPs or RRIFs)
Accounting
Procedures If a gift is designated or restricted for use at a Branch or a geographic area covered by a Branch, the funds will be held for that purpose by the Society. Such funds will be made available upon specific approval (and may be subject to conditions) by the BOD.
Where to send planned gift documents Upon receipt or notification, all documents relating to bequests and planned gifts to the Society or its Branches will be forwarded to the Planned Giving Department at the Administration Centre.
How the Gifts will be used The Society recognizes three types of gifts: undesignated, designated, and restricted gifts.
Undesignated Undesignated gifts may be used by the Society in the manner it determines to be in the best interest of its mission. Examples of undesignated gifts would be:
“British Columbia Society for the Prevention of Cruelty to Animals, (any address used by the Society or its Branches) (the sum of …) or (… percent of the residue of my Estate).
or
“British Columbia Society for the Prevention of Cruelty to Animals, Vancouver Regional Branch, (the sum of …) or (… percent of the residue of my Estate).
The naming of a Branch in the bequest language, in of itself, does not create a designation or restriction. In other words, the Society can use such gifts to support it’s mission work in other areas.

Designated Designated gifts are given to the Society for a specific purpose. If, in the determination of the Society, that purpose has been met, the Society reserves the right to use the gift for another purpose (one that most closely resembles the stated purpose of the donor). Examples of a designated gift would be:
“British Columbia Society for the Prevention of Cruelty to Animals, (any address used by the Society or its Branches) (the sum of …) or (… percent of the residue of my Estate). I request that the gift be used to help animals served by the Campbell River Branch.
Restricted Gifts

Restricted gifts can only be used by the Society for the purpose stated by the donor and must be treated as a “deemed trust” by the Society. A restricted gift must include a binding clause; otherwise it will be treated as a designated gift.
“British Columbia Society for the Prevention of Cruelty to Animals, (any address used by the Society or its Branches) (the sum of …) or (… percent of the residue of my Estate) The gift is only to be used for the Nelson Branch for shelter construction . If the British Columbia Society for the Prevention of Cruelty to Animals cannot use it for that purpose, I direct my executor/executrix to divided the amount among the other beneficiaries of my estate.
Standing Committee A Standing Committee will be struck to clarify the wishes of the testator in those cases where the intent of the donor is not clear and where staff have been unable to clarify the donor’s intent with the testator’s representatives. The Standing Committee will determine the intent of the donor and also determine whether the bequest is undesignated, designated, or restricted.
The Standing Committee shall consist of the CEO, the General Manager of Revenue Development and Planned Giving staff. An elected member of the Board of Directors will also serve on the committee. Where Chair of the Revenue Development Committee is a member of the board, the Chair will be the serving volunteer. When needed, the Standing Committee shall seek to involve someone with legal expertise in its deliberations. The Standing Committee shall provide its recommendation to the Board of Directors at its next meeting Society.
Contacting Executors Upon notification of a planned gift from a donor who has passed away, the Society will write to the donor’s legal representative.
Providing donors with clear bequest language and choices The Society will supply people wishing to establish a bequest, trust, or gift of life insurance, with clear and unambiguous gifting language. This information shall include the difference between designated, undesignated and restricted, gifts. The staff or volunteers of the Society shall listen to the donor or donor’s representative and recommend the bequest language that most closely resembles the donor’s wishes. If the donor wants the Society to decide how their gift should be used, or if the donor wants their gift to go “where it is needed most” (or for some other purpose that is similar), then the staff or volunteers shall recommend that the donor use the undesignated bequest language in their Will. (See Appendix 1)
Gifts that cannot be accepted

Gifts funded from the proceeds of crime or criminal activity will not be accepted by the Society. The Society will decline gifts that are specified to areas that do not fit the needs of the Society or its Branches. In such cases, the donor will be encouraged to direct his/her gift to an area covered by the Society’s mission. If the Society receives a gift that is specified to an area that does not fit its needs, the Society will notify the donor or executor (in the case of a bequest) and request that the gift be diverted to an area that closest fits the donor’s intentions. If the gift cannot be directed in an appropriate manner, the Society will decline the gift.
Donor Recognition

The website has a section called “The Legacy of Kindness”, where pictures and obituaries have been included to recognize the bequest of those that have passed away.The website has a “Pet Gallery” section which recognizes those who are living, and who have included a gift to the Society in their Will.
Individuals who have made plans for a bequest and other planned gift shall be recognized in the newsletters of the Society unless the donor wishes to remain anonymous. When a planned gift is received, the Society will recognize the donor (posthumously) and work with the donor or the donor’s representative to provide special recognition, when appropriate.
The planned giving staff will involve Branch Manager’s and CAC’s in the recognition of bequests to the Society.
Annual Review There will be an annul review of the Policy.
All people who have left a gift in their Will to the Society will be notified Upon approval of the policy, all the people who have currently included a gift in their Will to the Society (and for whom we have contact information) will be contacted by mail for the purpose of ensuring that their wishes regarding the way in which their bequest is to be used, is clearly expressed in their Will, or in a note accompanying their Will.
Reducing the % of bequest revenue spent on operations. A very large percentage of bequest revenues each year go to cover operational deficits throughout the Society. Our goal is to reduce the reliance we put on bequests to fund operations, and put a larger % of bequest revenue to building the reserves of the Society.
GLOSSARY OF TERMS
Bequest A gift left in an individual’s Last Will and Testament.
Gifts of Life Insurance A gift of a life insurance policy from an individual to a charity. An individual can transfer ownership of a life insurance policy or beneficial interest in the policy to the BC SPCA.
Charitable Remainder Trust An individual (a settlor) establishes a trust during their lifetime, and transfers liquid assets or property into the trust. The settlor (or someone they appoint) receives the interest from the trust. At the death of the settlor, or after a fixed period, the capital is transferred to the BC SPCA

APPENDIX ONE
Bequest Designation Language given to prospective planned gift donors

British Columbia Society
for th e Prevention of Cruelty to Animals

The British Columbia Society for the Prevention of Cruelty to Animals (BC SPCA) operates over 30 animal shelters throughout the province. Our mission is to prevent cruelty to, and promote the welfare of animals. The BC SPCA does this by:
 Investigating complaints of cruelty and neglect. Sheltering homeless and unwanted animals.
 Healing injured, sick, and abused animals. Enforcing the Prevention of Cruelty to Animals Act.
 Promoting adoption of animals and responsible pet owners

DESIGNATING BEQUESTS TO THE SPCA IN YOUR WILL

Undesignated bequests go to the area of greatest need.

Designated bequests can be directed to a specific Branch, shelter, or for a particular purpose or program. The Society will do its best to use a designated gift for the stated purpose, but the Society reserves the right to use the gift for a purpose that most closely resembles the stated purpose, if the stated purpose has been met.

Restricted bequests can only be used by the Society for the purpose stated by the donor. The donor is encouraged to include a “power to vary clause”, to avoid failure of the gift, should the Society be unable to use the gift for the stated purpose.

If you wish to create a restricted bequest please contact , or have the legal professional drafting your Will contact, the Director of Planned Giving (see contact information below) to ensure that the correct bequest language is used, and to ensure that the Society can use the bequest for the stated purpose.

Undesignated Bequest Language:
 For bequests that benefit animals throughout British Columbia
“I give to the British Columbia Society for the Prevention of Cruelty to Animals, 1245 East 7th Avenue, Vancouver, B.C., V5T 1R1 (the sum of …) or (… percent of the residue of my Estate).

Designated Bequest Language for a gift to a Branch or Shelter
 For bequests that benefit animals at your local Branch or in your community
“I give to the British Columbia Society for the Prevention of Cruelty to Animals, 1245 East 7th Avenue, Vancouver, B.C., V5T 1R1 (the sum of …) or (… percent of the residue of my Estate). I request that it be used for the benefit of the animals at the (name of branch) or I request that that it be used for the benefit of the animals in (name of community).

Designated Bequest Language for a gift to a Program
 For bequests that benefit animals through specific programs
“I give to the British Columbia Society for the Prevention of Cruelty to Animals, 1245 East 7th Avenue, Vancouver, B.C., V5T 1R1, (the sum of …) or (… percent of the residue of my Estate). I request that it be used for the benefit of the (name of program*)*Please contact the Director of Planned Giving (see below).

* These are some of the programs that people can designate a bequest to:

(name of program to insert in bequest language):
 the Spay and Neuter Fund
 the Farm Animal Program
 the Equine Emergency Trust Fund
 Humane Education programs
 Animal Cruelty Investigations
 the Vancouver SPCA Animal Hospital
 the Animal Rescue Fund

Designated Bequest Language to the Endowment Fund of the SPCA Vancouver Hospital
“I give, devise and bequeath to the Endowment Fund of the SPCA Vancouver Hospital Trust Fund, 1205 East 7th Avenue, Vancouver, BC V5T 1R1 ...(description of your gift) to support the Endowment Fund.”)

For a Restricted Bequest to a specific Branch or Program contact
Simon Trevelyan, Director, Planned Giving, BC SPCA
Tel (604) 647-1329, Fax (604) 681-7022, email strevelyan@spca.bc.ca

Charitable registration number: 11881 9036 RR 0001