Global Learning Systems Inc.

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Who are we?

• Global Learning Group Inc. (GLGI) is a Canadian
  company
• Head office located in Toronto
• We encourage Canadians to donate to local
  charities by offering a program that involves
  everyone donors and charities
• This year we are working with the Canadian
  Charity Association (CCA) The Millennium
  Charitable Foundation
• Both are registered Canadian charities

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Why?

• For those in poverty, life is a constant struggle
  to obtain the necessities of lifethose things
  most of us take for granted
• Supporting Canadian Charity Association means
  supporting Canada as a whole
• The program provides everyone with an equal
  opportunity to education and the right tools to
  be employable
• Children in poverty
• New immigrants
• Unemployed, underqualified adults
• The more Canadians with jobs, the better our
  economy

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Global Learning Giving Initiative

• Compassionate individuals have an opportunity to
  donate to local charities
• Donation of courseware to support education for
  those in need
• Monetary donation to help support operations of
  the charities

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Who are the Charitable Organizations involved in
the GLGI Giving Initiative?

• Canadian Charity Association (CCA) and their
  members (893175414RR0001)
• The Millennium Charitable Foundation
  (890451412RR0001)

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Who is CCA?

• Canadian Charity Association (CCA) is an
  organization that works diligently at providing
  the necessities food and consumer goods to
  their member charitable organizations when they
  need it, and in the quantity they require
• CCA believes that education is the best way to
  break the cycle of poverty
• CCA establishes free Computer Centres to ensure
  that everyone has an equal opportunity to
  education
• The Centres provide training tools that include
  How to Use Your Computer right up to Microsoft
  Certified Engineering
• The Centres also offer the use of a phone, fax,
  and photocopier
• CCA aims to help those in need with a means to
  educate themselves

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Canadian Charity Association (CCA)
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Who is The Millennium Charitable Foundation?

• The Millennium Charitable Foundation is
  authorized to give to all qualified charitable
  institutions. The current campaign, Bridging the
  Digital Divide, is dedicated to supporting
  Canadian Charity Association and their
  educational and training centers as well as their
  other valuable services.

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How does the Giving Initiative work?

• Interested individuals may apply to become a
  beneficiary of the Global Learning Trust(2004)
• Must have given to charity previously
• If accepted, applicants (beneficiaries) receive
  courseware at no cost
• Beneficiaries may then choose to donate the
  courseware at Fair Market Value (FMV)
• If they donate, they receive a tax receipt for
  the FMV of the courseware
• Individuals are also encouraged to donate cash
• A tax receipt is also issued for their cash
  donation

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Who Issues the Donation Receipts?

• CCA issues a receipt for courseware donations
• The Millennium Charitable Foundation issues a
  receipt for the monetary donation
• Receipts must be issued in accordance with the
  Income Tax Act
• Issued by a Registered Canadian Charity
• Contains
• Name of Charity
• Official registration number
• Date of the donation
• Amount not more than the Fair Market Value of the
  gift on the date it was received
• Appraiser information

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The Strength of the Program

• Fair market value of the courseware is accurate
• Appraised by a prominent, accredited independent
  appraisal firm (emc partners)
• Evaluation confirmed by a second appraiser Wise
  Blackman
• Retained by CRA (Canada Revenue Agency) numerous
  times
• Value of products was also declared when imported
  into Canada
• The legal tax opinion is provided by a major
  Canadian law firm
• The courseware donation is separate and
  independent of the monetary donation
• An independent escrow agent is used to ensure
  that donations are voluntary documented
• All donations are given to local charities
• Traceable
• Accessible

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Defense Fund

• A Defense Fund has been established by Global
  Learning Group Inc. (GLGI)to manage objections
  from CRA concerning this Initiative.
• Should you receive correspondence from CRA simply
  send it to GLGI who will ensure all necessary
  steps are taken to assist you.

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The Courts have said you can make a profitable
gift

• It is clear that it is possible to make a
  profitable gift. Where the actual cost of
  acquiring the gift is low, and the Fair Market
  Value is high, it is possible that the tax
  benefits of the gift will be greater than the
  cost of acquisition. A substantial incentive for
  giving property is thus created through these
  benefits.
• (The Queen vs. Friedberg)

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What are your Charitable Donation Limits?

• You may receive a tax credit for donations
  totalling up to 75 of your net income.
• You may carry forward unclaimed charitable
  donations for up to five years following the year
  the donation was made.

Gross Income
Net Income 75 of Net Income
Charitable Contribution
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Who Does this Help?

• Individuals the educational courseware
  distributed to children and adults promotes
  learning
• Charities the educational courseware donated
  will provide charities with the tools to educate
  people who otherwise would not have had the
  opportunity
• Donors may get a cash flow advantage while doing
  good for others
• This opportunity helps everyone.

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How to Participate?

• Discuss with a GLGI Fundraising Advisor the steps
  to becoming a beneficiary of the Global Learning
  Trust (2004)
• Determine the amount of courseware that you wish
  to donate
• Determine the amount of money you would like to
  donate
• Complete the necessary forms
• Make your suggested monetary donation payable to
  The Millennium Charitable Foundation