Short answer A gift in kind is a gift of property other than cash. It includes numerous types of property, in particular inventory, capital property, and depreciable property. Donations of real estate, stocks and bonds, and personal items are all considered gifts in kind. Items of little value, such as hobby crafts or home baking, do not qualify as a gift in kind for the purposes of issuing a tax receipt. A charity that receives a gift in kind can issue a tax receipt for the eligible amount of the gift. More… For more information on gifts in kind, see Interpretation Bulletin IT-297 Gifts in Kind to Charity and Others at https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it297r2/archived-gifts-kind-charity-others.html