https://www.lbg-canada.ca/news daily 0.75 2025-05-28 https://www.lbg-canada.ca/news/valuing-in-kind-donations-as-community-investmentnbsp monthly 0.5 2025-05-28 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/5b4ddfac-acc4-44e0-b706-3331b6e45c07/image+%2828%29.png News - Valuing In-Kind Donations as Community Investment  Proactive Donations The eligible value includes production and distribution costs. If specific costs are commercially sensitive (e.g., software, pharmaceuticals), companies work with the auditor (SiMPACT) to determine a reasonable wholesale value using publicly available data. Reactive Donations These often include surplus or expired inventory. While such items can still benefit the community, their book value may be zero or negative. Companies may mistakenly report retail or fair market value, but per CRA and LBG guidance, only the lowest of book or fair market value should be used. Special Cases Food Donations In 2022, 93% of LBG Canada voting companies agreed that reactive food donations qualify as community investment, but at 50% of production cost. This standard will be reviewed in 2025 and may align with Food Banks Canada’s weight-based valuation ($3.52/lb). Consumer Products Valuation begins with inventory cost and is subject to the same principles outlined above. It’s essential not to overstate value by referencing full retail pricing—particularly for unsold or outdated items. Donated Used Assets Many companies now repurpose used assets such as furniture or electronics. Donation is one of several disposal options and is often the most impactful. The value eligible for reporting is the asset’s assessed book value, not the recipient’s perceived benefit. https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/7247b01b-22f2-463d-9adc-d7a255fc6efc/Depreciation+Table_03.20_Email.png News - Valuing In-Kind Donations as Community Investment  - Valuing In-Kind Contributions Distributive Donations These are typically recorded as depreciated assets. For example, a $2,000 laptop depreciated by 25% annually would be valued at $633 after three years. The eligible community investment value is the amount removed from the balance sheet at time of donation. CRA guidelines also suggest comparing this value to a third-party fair market assessment and using the lower amount to avoid overstatement. Table 1: Example of a Depreciation Schedule (For a $2,000 asset with 25% annual depreciation) https://www.lbg-canada.ca/news/what-is-community-investment monthly 0.5 2025-02-26 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/1740599614858-SRFQTTZ5HL6KYHO73WUN/Blog+Cards+%283%29.png News - What is “Community Investment?” When it comes to defining community investment, you can search the term and find something akin to, "Community investment refers to the practice of companies or individuals allocating resources, like money or time, to support initiatives that improve the quality of life within a local community, often focusing on addressing social, environmental, or economic needs, and can include activities like donating to charities, volunteering, or funding community projects1.” While accurate, this is just the starting point for a more nuanced conversation. Among the LBG Canada Network, there is a more compelling question that covers the widest range of actions with social impact. “Across these actions, which can be reported as community investment?” For 20 years now, companies involved in the LBG Canada network have advanced a reporting framework to enable consistent and credible reporting of investment in community. They care about the impact they are making in the communities they serve, so transparent and verified data is important to ensuring they accurately report their efforts to stakeholders and key audiences. https://www.lbg-canada.ca/news/evolving-ci-reporting monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/ac1b1105-3c71-49ee-af1e-62dcbeadd61a/Verification-Statement-image.jpg News - Evolving CI Reporting - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/standards-matter monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/e00d3f48-d285-4c42-bfde-908acfa0677f/Blog+Cards+%281%29.png News - Standards Matter - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/celebrating-10-years-of-community-spaces monthly 0.5 2025-01-15 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https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/14c5ab92-9e38-4680-af4c-2cf2efa0ac71/Email-Graphics-Cards-2.png News - The six factors of highly successful volunteer programs  - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/lbg-canada-audits-a-tool-for-success monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/77243f3e-023f-4df5-8aa5-940e1b1845bb/LBG-Canada-Audits-Tool-for-Success-1024x576.png News - LBG Canada Audits: A tool for success - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/charitable-giving-in-canada-an-opportunity-to-lead monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/82b66d39-ff1e-4207-bf79-2039cb956962/fraser+institute.PNG News - Charitable Giving in Canada: An opportunity to lead - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/elevating-your-s-grade-the-crucial-role-of-third-party-validation monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/77acf1b2-2416-456c-a2f5-37ec759eb63a/Reporting-Example-LBG-Can-1024x576.png News - Elevating Your ‘S’ Grade: The Crucial Role of Third-Party Validation - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lbg-canada.ca/news/rethinking-charity-funding-in-canada-a-call-for-business-leaders-to-embrace-community-investment monthly 0.5 2025-01-15 https://images.squarespace-cdn.com/content/v1/671883b88f5a8a1477aaddac/153882ac-e202-401b-bf95-ec731606c9fa/G%26M+Article.PNG News - Rethinking Charity Funding in Canada: A Call for Business Leaders to Embrace Community Investment - Make it stand out Whatever it is, the way you tell your story online can make all the 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