Item - 2026.EX32.10

The Chief of Staff, City Manager's Office recommends that:  

1. Executive Committee receive this report for information.

The purpose of this report is to provide a summary of the City’s donation activity in 2025 as outlined in the annual reporting requirements of the City of Toronto Donation Policy. 

For the 2025 fiscal year, 6,450 donations for which tax receipts were issued were received, with a total value of $1.08 million. Donations were made by both individuals and organizations. While most donations came from individuals and organizations that live or operate within the City, donations were also received from other parts of the province and country, and from the United States of America.

This summary includes both cash and in-kind donations and only includes donations for which tax receipts were issued by the City. This summary does not include donations under $20, gifts from foundations which do not qualify for a tax receipt, or in-kind donations where a tax receipt is not requested by the donor. Agencies and corporations that issue their own tax receipts are also not included in this summary.

In accordance with the Financial Control By-law, Toronto Municipal Code Chapter 71-19, donations exceeding $50,000 may be accepted and spent with the appropriate authority and reported to Council through the Executive Committee.

For the 2025 fiscal year, donated funds have been made available to City Divisions and Agencies for designated programs and initiatives. Where donations exceed $50,000 and are used to enhance a program or initiative, an in-year budget adjustment is made to increase both gross expenditures and donated revenues. In some cases, donated funds may be deferred for future use.

The Chief Financial Officer and Treasurer has reviewed this report and agrees with the information as presented in the Financial Impact Section.