St. Michael's Hospital

Foundation

Friends of St. Michael's - For U.S. Donors

"I decided to donate to St. Michael's Hospital as a gesture to celebrate the 25th anniversary of my medical school graduation from the University of Toronto. As a U.S. resident, I was pleased to be able to do so via the Friends of St. Michael"s Society.

"Over the years I have heard that the tradition of clinical and teaching and research excellence at the Hospital continues. I hope that others like me will reflect on what they learned and received at St. Michael's, and will consider supporting an institution that is so important to our medical community."

- Dr. Norman Erenrich

In May 2001, Friends of St. Michael's Hospital, "Friends" for short, was formed in the United States in order to support St. Michael's Hospital in Toronto, Canada.

U.S. Individual and Business Corporation Donors

If you are a U.S. individual taxpayer or a U.S. corporate taxpayer, and you are interested in making a contribution to Friends, you may obtain a U.S. income tax charitable deduction.

Please make your cheques payable to Friends of St. Michael's Hospital. To comply with IRS requirements, this non-profit organization is run by its own Board of Directors and has discretion and control over the use of the donated funds. In the exercise of its discretion, the Board is happy to consider any wishes or requests that donors may express regarding suggested use of contributions.

U.S. Nonprofit Donors

Since U.S. nonprofit organizations, whether private foundations or public charities, are not in search of a U.S. income tax deduction, such nonprofit donors may make direct gifts or grants to both the Hospital and its related Foundation. Pursuant to the U.S.-Canada income tax treaty and IRS Notice 99-47, both the Hospital and the Foundation are organizations that will be recognized by the IRS as organizations described in Internal Revenue Code Section 501(c)(3) as charitable organizations. Only if a particular U.S. nonprofit has restrictive language in its own organizing documents, limiting it to making gifts and grants to U.S. domestic organizations, would such an organization want to consider making a gift or grant to Friends. Finally, gifts or grants to the Hospital or its related Foundation would generally count towards the payout requirements that U.S. private foundations are required to meet.

Contact Us

For more information, please write to:

Friends of St. Michael's Hospital
c/o Roha & Flaherty
1725 I Street, N. W. Suite 300
Washington, DC
20006, U.S.A.

Or you may contact Susan L.Q. Flaherty, counsel for Friends, at 202-833-0033.

Please feel free to call the Foundation's planned giving representative, Cynthia Collantes, at 416-864-5879.