We recently reviewed the 2012 T3010 Registered Charity Information Returns for largest inter charity gifts. Here is a list of all gifts over $500,000 from the 2012 T3010. Largest Gifts from Canadian Charities to other Qualified Donees – 2012
The Charity Commission of England and Wales is under fire over the last few months. Those who are interested in charity regulation should be paying attention. The Charity Commission is a beacon for charity regulators and those that want charities…
We have updated the Blumbergs’ 2013 Receipting Kit. Here is a link to the new Blumbergs' 2018 Receipting Kit.
CRA is putting out better notices on donating wisely. I particularly like this advice “Get to know the charity.” Start by visiting the charity’s website to learn about its activities and how it’s managed. You can also review its financial…
The Federal Court of Appeal has decisively dismissed the Kossow appeal. Kossow dealt with what CRA would term an “abusive charity gifting tax scheme”. Kossow is the second major case dealing with these schemes, the first one being Marechaux. The…
John Montague has written an article entitled “The Law and Financial Transparency in Churches: Reconsidering the Form 990 Exemptions” in the Cardozo Law Review. In the US, churches don’t have to file the Form 990 annual return, however, in Canada…
The Humanitarian Coalition has launched an appeal for Typhoon Haiyan which has killed many people in the Philippines and left many homeless. “The Humanitarian Coalition is a joint appeal mechanism. It is comprised of CARE Canada, Oxfam Canada, Oxfam-Québec, Plan…
Saskatchewan has introduced a bill that would regulate informal public appeals. This will cover situations like when a fire destroys a family home and funds are raised to help the family and what to do if there are excess funds…
The Muttart Foundation has released the 2013 edition of its “Talking About Charities”. It updates its last similar opinion poll from 5 years ago. Here is a link to the various responses and reports: Here is the summary: …
On October 15, 2013, Blumbergs will be having the 2nd Annual Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and ethical compliance information geared toward charities, professional advisors and those interested in…
The Hamilton law firm Scarfone Hawkins has just filed another charity class action lawsuit. The case is Terry Emms vs. Christian Economic Assistance Foundation and Ontario Alliance of Christian School Societies. The case essentially deals with the Christian Economic Assistance…
I am not sure if I should even cover Sowah. The CRA denied a claim by Emily Sowah $10,252 because the receipt did not have all the required elements and also Emily Sowah was not able to prove that she…
The Charity Commission of England and Wales has reminded UK charities who provide humanitarian assistance in certain areas of the importance of avoiding terrorist activity. “Charities working in conflict zones or in regions where it is known that terrorist organisations…
The Charities Directorate of the Canada Revenue Agency has revoked the charitable registration of the ISNA Development Foundation for funding activities outside of Canada without appropriate “direction and control” and funds for “relief work” may have been used to support…
The Charity Commission of England and Wales has released an updated public benefit guidance. Canadian charities can find this material quite helpful in terms of the understanding the concept of public benefit and how a charity can show public benefit. …
I will be co-presenting on “Ethical Decision-Making in Fundraising: Dealing with Situations that Challenge Professional Ethics” at the Ontario Hospital Association conference HealthAchieve 2013 in Toronto in November. Ethical Decision-Making in Fundraising: Dealing with Situations that Challenge Professional Ethics…
It is amazing to see the speed at which changes have happened in the UK as a result of one problematic charity. The charity named Cup Trust involved a claim from the UK Gift Aid program of £46 million and…
In a recent Federal Court of Appeal decision, Cheder Chabad v. The Queen, the registered charity Cheder Chabad had asked that CRA be prohibited from publishing a notice of revocation until the charity had exhausted all its rights to object…
CRA has recently revoked the Christian Economic Assistance Foundation as a registered charity. The charity had been previously covered by the National Post in a story entitled “Parents could face massive bills after CRA accuses Christian schools charity program of…
The Ontario Superior Court of Justice recently released a decision in R. v. Tennina which demonstrates that Canadian courts are taking a much tougher approach when dealing with tax fraud schemes. The accused in this case was involved in evading…
There is an interesting and important report from the Parkland Institute entitled “Shooting The Messenger: The Need For Effective Whistleblower Protection In Alberta”. The report is written by David Hutton. David Hutton is also the Executive Director of, FAIR (Federal…
There was an interesting 94 page report entitled “Enhancing Accountability For The Religious And Broader Nonprofit Sector” in December 2012 from the Commission on Accountability and Policy for Religious Organizations . While I certainly don’t agree with many of the…
Bill C-48 (Technical Tax Amendments Act, 2012) which deals with many matters including split receipting received Royal Assent as on June 26, 2013. Some of the amendments affecting charities were announced over 10 years ago. These and many other technical…
The Tax Court of Canada recently released a decision in Bandi v. The Queen which dismissed an appeal by a taxpayer who participated in a charitable giving program in 2003. The taxpayer claimed a charitable donation tax credit which was…