Gift in kind – The term gift in kind refers to a gift of property other than cash (also they are called non-cash gifts) – in particular capital property, depreciable property and personal-use property. It also includes a residual interest, a right of any kind, a licence, a share, and inventory of a business. Also artwork, equipment, and cultural and ecological property. Contributions of services, that is, of time, skills or efforts are not considered gifts-in-kind, they are considered services provided voluntarily.