Here is a Helpful Glossary of Gift Planning

A charitable foundation where more than 50% of the directors, trustees, officers or like officials deal with each other at arm's length and not more than 50% of the capital contributed or otherwise paid in to the foundation has been contributed or paid in by one person or members of a group of persons who do not deal with each other at arm's  length.

Publicly traded securities include stocks, bonds and mutual funds containing stocks listed on approved stock exchanges.

Under the Income Tax Act, registered charities, Canadian municipalities, the United Nations or its agencies, the federal or provincial Crown.

A charitable gift annuity where the charity uses a portion of the contribution to purchase an annuity from an insurance company that will pay the amount promised to the annuitant(s). The portion of the contribution not used to purchase the annuity can be retained and used by the charity. Also called 'gift plus annuity'.

Land or an interest in land such as an easement or covenant.

Under the Income Tax Act, a charitable organization, private foundation or public foundation, all as defined in the Income Tax Act, resident in Canada and created or established in Canada, that is registered as such.

A right to enjoy or own property in the future after the termination of all life interest or estates.

A charge, registered against title to land, securing payment of a specific amount by the landowner to the covenant holder for each breach by the landowner of the terms of the covenant.

An agreement between two landowners restricting the use of one property for the benefit of the other.

A charitable gift annuity where the charity invests the contributed property and assumes the obligation to make payments to annuitant(s).