Donation Planning Calculator
When a client wants to give, show them what each route really costs: cash or appreciated listed securities in-kind, personally or through the corporation, with the credit, the tax on the accrued gain and the capital dividend account all on one page, then turn it into a client-ready letter.
The calculation is only half the work. CodaraFlow finishes the explanation, the tables, and the client-ready letter.
Every Route the Gift Can Take, Costed
This is one of the built-in calculations in CodaraFlow. Enter the gift, or the securities’ market value and cost, and the donor’s income, and it compares selling and donating cash with donating securities in kind, for the client personally, through the corporation, or both.
- The Tiered Donation CreditFederal and provincial rates on the first $200 and above it, with the 33% federal rate applied to the extent of top-bracket income.
- In-Kind at Zero InclusionPublicly listed securities donated directly carry a zero capital-gains inclusion rate, so the credit applies to full value and the tax otherwise arising on the accrued gain is eliminated.
- The Corporate Deduction and the CDAA corporate gift is a deduction, not a credit, and for an in-kind gift the non-taxable portion of the capital gain (which is the full gain for publicly listed securities donated in kind) is added to the capital dividend account for tax-free distribution.
- Refundable Tax on a Corporate SaleSelling inside the corporation may trigger refundable tax on investment income. The resulting dividend refund is shown separately.
- The 75% Annual LimitWhen the gift exceeds 75% of net income, the claimable amount and the five-year carryforward appear as their own rows.
From the Calculation to a Client-Ready Letter
The number is not the deliverable. In CodaraFlow the result drops straight into a letter section: the firm’s approved wording, a true-cost comparison table per donor with the in-kind advantage in bold, and the notes on receipts, the annual limit and the capital dividend and election requirements, written in for you. Exported as an editable Word document on your letterhead.
The same reviewed explanation, not whatever the preparer types today.
The summary sentence adapts to the donor and the gift: cash-gift wording for cash, and in-kind planning notes for securities.
Each donor's cash / in-kind comparison is laid out and footed automatically, with the capital dividend account on its own line.
Finish it in Word, on your firm’s letterhead. No proprietary format.
How the Comparison Is Built
The comparison reflects the tax rules that affect the after-tax cost of each donation method. The wording is firm-editable.
A tiered personal credit: the low rates on the first $200 of annual donations, the enhanced rates above, claimable up to 75% of net income with a five-year carryforward.
A capital gain on publicly listed securities donated to a qualified donee has a zero inclusion rate.
The non-taxable portion of a corporate capital gain is added to the capital dividend account and can be paid out tax-free by election; for publicly listed securities donated in kind, the full capital gain is added.
A corporation deducts qualifying charitable gifts in computing taxable income, subject to the same 75% annual limit. The tax saving depends on the applicable corporate tax rate.
The figures are a planning estimate at the rates entered, and assume the donation is made to a qualified donee. Receipting, valuation of the gifted securities, the timing of any capital dividend election, and gifts of private company shares or other property remain professional judgment.
Calculations Firms Reach For Alongside It
Get a working demo account, run this calculation on a real file, and export the letter it produces.
Everything is computed from the figures you enter and assembled from your firm’s approved wording. The app never connects to AI.
Editable Word documents on your firm’s letterhead. Monthly pricing, no long-term contracts.
Questions About This Calculation
Is this a standalone calculator?
No. It’s one of the built-in calculations inside CodaraFlow. The result becomes a client-ready letter section, complete with the per-donor comparison tables and the notes that apply, not just a figure you copy into a client letter.
Does it handle gifts of private company shares?
No. The zero-inclusion comparison is for publicly listed securities donated to a qualified donee. Gifts of private shares and other property follow different rules and remain your professional judgment; the notes say so in the letter.
Can we change the wording and which notes appear?
Yes. Every sentence and every note is firm-editable, and can be overridden on an individual letter.
Does any client data go to an AI?
No. The app never connects to AI. Deliverables are assembled from structured facts and your firm’s approved wording.