A. Definition. The IEEE Canadian Foundation welcomes Directed Gifts from individuals, associations, corporations and foundations.   Such gifts will be used to endow annual appropriately named awards that meet worthy but unfilled needs, and further the purpose of the IEEE Canadian Foundation¹.

B. Benefits to Donors. Directed Gifts provide an excellent opportunity for donors, in accordance with the policies of the IEEE Canadian Foundation, to:

1. Recognize or commemorate individuals or organizations, through the naming of the annual awards;
2. Focus these awards to provide benefits to a specific area of knowledge, geographic area, and/or universities and colleges;
3. Establish selection criteria for such awards in accordance with donor wishes, while respecting Canadian laws and regulations that govern the activities of the foundation.

C. Size of Awards. Annual awards are commensurate with the size of the Directed Gift. For example, a Directed Gift of:

1. $10,000 (the minimum Directed Gift) establishes an annual award of $500;
2. $20,000 establishes an annual award of $1,000;
3. $60,000 establishes an annual award of $3,000.

Individual donors are reminded that many corporations have a policy of matching individual donations with an equal corporate contribution, thereby increasing the benefits for each donation.   The total combined contribution is used to establish the size of the annual award.

D. Form of Awards. Awards can take the form of an appropriately named prize, grant, bursary or scholarship.   Grants are typically used to finance special projects and/or learning opportunities undertaken by students and educational institutions.   Prizes and scholarships typically recognize the academic excellence and IEEE contributions of individuals; bursaries enable the foundation to address cases of personal financial need, primarily of individual students.   Scholarships can be established at Canadian universities or colleges with an active IEEE Student Branch, or that meet the requirements for the establishment of an IEEE Student Branch.

E. Directed Gift Memorandum. Naming, area of focus and selection criteria should be discussed and documented in a Directed Gift Memorandum executed by the donor and the IEEE Canadian Foundation, prior to the actual contribution of funds.

F. Award Process. The Grants Committee of IEEE Canadian Foundation is responsible for selecting qualified recipient(s) for the awards, in accordance with the established selection criteria.   Awards are made available on an annual basis for an initial period of ten years. Ofter that time, the Board of Directors can direct the funding of the award in perpetuity if that is the wish of the donor at the time of making the donation. Otherwise, the Board can enact a redirection of the funds for other charitable activities if the award activity ceases to be relevent and/or if it is requested by the original donor.

G. Registered Charity. The IEEE Canadian Foundation is a Canadian Registered Charity.   All individual donors will receive official receipts for Canadian income tax purposes.

¹ The purpose of the Foundation is to support the scientific and educational objectives of The Institute of Electrical and Electronics Engineers, Incorporated, a New York not-for-profit corporation (the "IEEE") within Canada by: (a) promoting the advancement of the theory and creative practice of electrical and electronics engineering in all its related branches; and (b) promoting the IEEE in Canada through activities including, but not limited to, the funding of IEEE McNaughton Learning Resource Centres, the awarding of IEEE Canadian Foundation Scholarships, and the awarding of IEEE Canadian Foundation Grants; all in consonance with the Constitution of the IEEE.