Gifts of Publicly Traded Securities/Mutual Funds to The Pollution Probe Foundation (BN # 10809 2701 RR0001) 208-150 Ferrand Drive Toronto, Ontario Canada M3C 3E5 Phone: (416) 926-1907 Toll Free: (877) 926-1907 Fax: (416) 926-1601 donations@pollutionprobe.org www.pollutionprobe.org I wish to make a charitable donation and authorize and direct you to re-register the following securities/mutual funds into the name of “RBC Dominion Securities – In Trust for The Pollution Probe Foundation” from my account as follows: Donor Information: Name(s):___________________________________________________________ To donate a publicly traded security (shares, mutual funds, etc.) to The Pollution Probe Foundation please complete and sign this form and send it to your broker. Fax a copy of this form to Pollution Probe, Attn: Tatiana Slobodcicov (416) 926-1601 and to RBC Dominion Securities Attn: Ms. Susan Morrissey (416) 842-7070. Address: ___________________________________________________________ Upon receipt of the securities from your broker by RBC Dominion Securities the securities will be sold and funds transferred to The Pollution Probe Foundation following settlement. Your broker will supply you with FIN and CUSIP numbers. Broker Contact Name: ________________________________________________ For donations to The Pollution Probe Foundation, income tax receipts will be issued as soon as possible after donation. The valuation for the issuance of the income tax receipt is based on the closing bid price listed for the date of transfer to RBC Dominion Securities. For assistance, call Tatiana Slobodcicov, Annual Giving Manager, The Pollution Probe Foundation (416) 926-1907 ext. 247. City: _______________________ Prov.: ___________ Postal Code: ____________ Email: ____________________________________ Tel:______________________ Broker Information: Firm Name: _____________________________ FINS/CUID#_________________ Client Account Number: ______________________________________________ Fax #_______________________________ Tel: ___________________________ Security Information: Shares/Units: ______ of ____________________ CUSIP: ____________________ Quantity Description of Security Shares/Units: ______ of ____________________ CUSIP: ____________________ Quantity Description of Security Transfer Information for Your Broker: Please be advised that the following transfer is about to be made to Pollution Probe’s custodial Account with RBC Dominion Securities. Please Process this transaction at your earliest convenience. __________________________ Signature of Donor ___________________________ Signature of Donor __________________________ Date ___________________________ Date Gifts of Marketable Securities To encourage charitable giving, the May 2006 Federal Budget granted an exemption from capital gains taxes that arise from the difference between the appreciated value of listed securities (including shares of publicly traded companies, mutual funds, bonds, etc.) and their cost if they are donated directly to a charitable organization or public foundation. If securities appreciate in value and are sold at some point in the future (for example, as part of an estate) capital gains tax must be paid on 50% of the gain. A donation of these shares to a registered charity eliminates the need to pay capital gains taxes and in addition, an income tax receipt will be issued for the value of the securities at the time the donation is made. One of the advantages of donating shares, mutual funds, etc. to a registered charity is that there is no direct outlay of cash. Quite often, listed securities may have been tied up for years in a brokerage’s account or as a stock certificate kept in a secure place. The value of a donation can be significant given the increase in the stock market in recent years, and through this method a donor can make a positive impact to a charity without utilizing their liquid cash resources. The following example is for illustration purposes only and is based upon a publicly traded security being donated to Pollution Probe Foundation. The capital gains tax rate and tax credit benefit vary according to a person’s taxable income as well as their province of residence. A tax rate of 46%* has been assumed for this example. Method of donation Donate Cash Donate publicly listed securities Donation amount Non-refundable tax credit received Reduction to capital gains tax $100,000 $46,000 $100,000 $46,000 N/A $23,000 Total Tax assistance received* $46,000 $69,000 Net cost of donation for donors $54,000 $31,000 *Assumes a combined federal and provincial top-marginal tax rate in the province of Ontario. To make a donation of listed securities to Pollution Probe Foundation, you first must have the ownership of the listed security transferred by your broker to Pollution Probe Foundation by means of a Letter of Direction. There is no cost to you, as Pollution Probe Foundation, through its broker, will pay the applicable fees. Pollution Probe Foundation will then sell the listed security and transfer the proceeds to the appropriate account, and issue an income tax receipt for the value of the shares on the date that the donation was transferred to the Foundation.