Questions

What is the purpose of TC?

The Christian Science Trust in Canada (TC) was established by the Christian Science Board of Directors as a means for Canadians and Canadian branches to donate to The Mother Church and receive a tax receipt. Trust Canada is a restricted fund of The Mother Church.

Who appoints the Trustees?

Trustees are members of The Mother Church and are appointed by The Christian Science Board of Directors.

Can individuals living in Canada pay their Per Capita tax via Trust Canada?

Though this was previously an option, this is no longer possible. Payments should be made directly to TMC as stated in the Per Capita Tax By-Law in the Manual (Art. VIII, Sect. 13).If you wish to make donations above and beyond the Per Capita Tax see below.

Is there any difference in making donations to TMC directly as opposed to donating to Trust Canada?

If you wish to make donations above and beyond the Per Capita Tax to TMC you might consider making that donation to Trust Canada as this would qualify you for a tax benefit. Canada Revenue Agency (CRA) regulations provide no tax benefits for donations to U.S. charities unless the donor is receiving U.S. income. (See http://www.cra-arc.gc.ca/E/pub/tg/p113/README.html.) Trust Canada is a restricted fund of TMC and works directly to support TMC priorities, so you can support TMC and receive tax benefits by making donations through Trust Canada.

How do we ensure that the appropriate person(s) are notified when making a donation to TC in memoriam or in honour?

Please include a note with the name and address of the family of the person you are wishing to honour in this way so that The Mother Church can notify them of your loving gift.

Can Canadian branches donate directly to The Mother Church?

Canadian branch churches and societies are registered charities with Canada Revenue Agency (CRA), and must comply with CRA regulations. Thus, a branch may donate only to a qualified donee (see: http://www.cra-arc.gc.ca/chrts-gvng/chrts/glssry-eng.html). Although TMC is not a qualified donee according to CRA rules, Trust Canada is a qualified donee, thus branches can support TMC by donating to Trust Canada. CRA does permit “payments” from branches to TMC for “goods and services” provided (e.g. Weekly Bible Lesson, CSPS publications, lecturers, TMC Youth activities). Such payments must be recorded as an “expense” on the branch’s annual T3010 tax return .

See CRA rules for registered charities:
http://www.cra-arc.gc.ca/chrts-gvng/dnrs/rgltn/menu-eng.html

Can branches donate to The Mary Baker Eddy Library for the Betterment of Humanity via Trust Canada?

You might wish to know that the Christian Science Board of Directors establishes a budget annually for the Library that meets its needs. Donations to the Library do not increase the budget—they only reduce the amount drawn from TMC’s General Fund.

Unrestricted donations from individuals to the General Fund are particularly helpful as they give the Board the flexibility to support all the dynamic activities of our movement worldwide, including the Library. Direct donations to the Library have the same status with CRA as donations to TMC (see above re Donations to TMC). If branches donate directly, they must quantify the value of goods and services received from the Library, in order to make a qualified payment. The same holds true for donations made to any other TMC fund category.

Who do I contact about planned giving?

TMC’s Philanthropy Team is available to consult with Canadian TMC members on planned gifts to TMC. In coordination with Trust Canada, members in Canada can make provision to support TMC through their estate plans or in ways that provide lifetime income to the donor, in many of the same ways available to U.S. members. The Philanthropy Team will be pleased to discuss Canadians’ plans for gifts such as bequests in a will, life insurance beneficiary designations, charitable gift annuities, and charitable remainder trusts.

Contact philanthropy@csps.com for more information.

How are monies donated to TC used?

The Trustees allocate these funds at their discretion, according to The Mother Church guidelines for all international trusts. The funds are used in activities that promote and extend the practice of Christian Science as specifically outlined in the Church Manual or for special related activities called for by the Christian Science Board of Directors.See Projects page and Communications page for examples.

How can we apply for funding?

Fill out the appropriate form and send as explained on the forms page. If you have any further questions, contact the administrator.

What building related projects are likely to be accepted for TC funding?

TC provides grants for building related projects that help:
make the edifice or Reading Room more accessible to the public“right size” a building or find a more appropriate buildingThese improvements must also provide or enhance the healing atmosphere in a setting abreast of the times.Support is not provided for maintenance or recurring costs.

Why doesn’t TC support CS care facilities?

Please see a response to this question in the August 2011 issue of The Christian Science Journal Christian Science Nursing and its Financial Support

TC has considerable assets. Why is TC not spending more of its available funds on CS activities?

The purpose of TC is to promote and extend Christian Science through financial support of activities in the field. This support is offered in response to applications received; TC does not initiate activities. You are encouraged to pray about how your branch can best meet the healing needs of your community, and to apply for TC assistance for any Manual based CS activity.