“Buffett says the rich should give back both in taxes and philanthropy. “They may think they did it all by themselves, but the society has done an awful lot for them,” he says. “So you ought to have a taxation…
The UK Charity Commission has published an interesting report entitled Charities Back on Track 2008-09 which looks at various investigations involving UK charities and “financial mismanagement, trustee duties and responsibilities, vulnerable beneficiaries, and inappropriate political activities and campaigning.” The number…
Here is the OECD Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors. As the OECD website notes: “Criminals accumulate significant sums of money by committing crimes such as drug trafficking, human trafficking, theft, investment fraud, extortion, corruption,…
Vern Krishna, a very respected Canadian tax lawyer, a few months ago provided an interesting affidavit on the lawsuit against Fraser Milner Casgrain and others with respect to the Banyan Tree Foundation at All allegations have yet to…
Any humanitarian relief organization that will operate in a conflict or post-conflict area should review “The Do No Harm Handbook (The Framework for Analyzing the Impact of Assistance on Conflict) which is located at: “ Mark Blumberg is a lawyer…
CRA in June 2009 released its Guidance on Fundraising by Canadian charities. You can see the document in English at: and in French at: It is 35 pages at 9.5 font. To make it easier to read I…
In an earlier blog () I had noted the case of Holy Alpha and Omega Church of Toronto. The Federal Court of Appeal heard the matter in September 2009 and here is the decision The case involved a charity…
If you anticipate that your charity is going to be audited by the Charities Directorate of CRA you may wish to review my article Canada Revenue Agency (CRA) Audits and Canadian Registered Charities at Here is a copy…
The Ontario Public Guardian and Trustee has produced a charity bulletin entitled Charitable Fundraising: Tips for Directors and Trustees. In that bulletin they list in “Appendix A: Factors to Consider Before Signing a Fundraising Contract”. Appendix A: Factors to Consider…
The CRA has announced contribution funding for eight new projects under the Charities Partnership and Outreach Program (CPOP). One of the announced projects will be handled by the Ontario Community Support Association under its Charity Law Information Program (CLIP). The…
I will be delivering two workshops in Toronto on October 6, 2009 for the Charity Law Information Program (CLIP) of CapacityBuilders. For further information see the Toronto Brochure and registration information for CLIP. For a full list of workshops see: …
It used to be that if a registered charity was non-compliant CRA either revoked the charity or could do little about the non-compliance. The times have changed. With the introduction of “intermediate sanctions” CRA now has lots more flexibility in…
A list of some of my upcoming workshops for CapacityBuilders. In September, October and November I will be delivering workshops in a number of different cities across Canada. Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. …
I am the program chair for a conference organized by Insight that will be held November 23 – 24, 2009 at the St. Andrew’s Club and Conference Centre at 150 King Street West, Toronto. The Conference is called NON-PROFIT and…
Here are the Ontario Public Guardian and Trustee’s Tips for Managing Fundraising Risks. Tips for Managing Fundraising Risks Directors and trustees who wish to avoid complaints about a charity’s fundraising practices and the use of charitable property should follow the…
CRA has just published a reminder to charities that “Issuing receipts Caution: Gifts of services. A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer…
David Baines, a reporter with the Vancouver Sun, recently wrote an article on a telemarketing firm Xentel DM Inc.. It is entitled “Charity fundraisers not so charitable”. The article is at or http://74.125.93.132/search?q=cache:nNTR88K0xPUJ:www.vancouversun.com/story_print.html%3Fid%3D1450998%26sponsor%3D+xentel+vancouver+sun&cd=1&hl=en&ct=clnk&gl=ca
I recently read a draft paper entitled Regulating Self-Regulation in the Charitable Sector: Innovation or Contradiction? by Susan D. Phillips, Professor and Director of the School of Public Policy and Administration at Carlton University. It is very well written and…
[Here is CRA’s 2012 updated fundraising guidance information – ] CRA has just released its Guidance on Fundraising by Canadian charities. You can see the document in English at: and in French at: It is 35 pages…
Cassels Brock & Blackwell has just been hit with a major lawsuit over a tax shelter scheme. Here is a copy of the Statement of Claim in Lipson v Cassels Brock Blackwell LLP. None of the allegations in the statement…
Here is a “Checklist for Charities on Avoiding Terrorist Abuse” put out by the Charity Directorate of Canada Revenue Agency. It is a concise and helpful tool for charities to use to ensure that their resources are not misused by…
What are the hallmarks of a good charity. Boy that is hard. Easier to know what are the hallmarks of a bad charity. Well luckily the UK Charity Commission has come up with the following 6 hallmarks for a good…
According to CRA In 2008, the value of charity tax shelter gifting arrangements has been reduced by 1/2. This is an important victory for CRA in curbing some of the more extreme charity tax shelter arrangements. At the 2009 National…
The OECD acknowledges that “a crackdown on tax havens and cross-border tax evasion will help developing countries to raise more revenues to pay for much-needed schools, roads and hospitals…” The OECD also says that “improving the effectiveness of developing countries’…