Well, what we're proposing is that the charity issue a tax receipt to the donor only after it receives the cash.
Now, in the case where the purchaser of the asset is not at arm's length from the donor, there is potential for valuation abuse. We propose, to address that concern, that before the charity can issue a tax receipt to the donor—one of your numbered companies—the charity would have to obtain two independent professional appraisals of the value of that asset, to ensure that the cash it has received for the value of that asset is fair market value.