 The process is involves the simultaneous subscription to flow through shares, thus accessing the Canadian Exploration Expense (CEE) and associated investment tax credit benefits, donation of the shares to the charity of the donors choice, and the sale by the charity of the shares to institutional investors which enables the original donor to receive a donation tax receipt.There are four main providers of this service in Canada including WCPD, PearTree Canada, Oberon Capital Corporation, and Bertov.This is a unique structure that mineral exploration firms in Canada frequently use and encourages charitable gifting.