The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes. The Federal Court of Appeal (FCA) sided with CRA in this matter. It is well worth reading for anyone concerned with the charity sector. The Millennium Charitable Foundation Case…
In this article, I look at and criticize a sensationalist and inaccurate article in the Ottawa Citizen entitled “Downturn will sink 10,000 non-profits: think-tank: ‘We’re just beginning to see blood in the pool,’ expert warns”. I recently read an article…
There are many legal and ethical issues with the donation of pharmaceuticals to developing countries. In this note I will touch upon some of the ethical issues. Over the last few decades the number and uses of pharmaceuticals have increased. …
Here is a research paper prepared by Betty Plewes for the CCIC entitled “Global Philanthropy and International Cooperation: A Guide to Trends and Issues. ”
This CIDA and Save the Children Canada workshop sounds really interesting on “Understanding and Using the Minimum Standards for Education in Emergencies (MSEE), Chronic Crises and Early Reconstruction.” Understanding and Using the Minimum Standards for Education in Emergencies (MSEE), Chronic…
This CRA Charities Directorate Update presented in November 2009 provides some interesting information and statistics on compliance issues for the sector. Here is a copy of the presentation Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. …
I was merrily reading the Business Section of the Globe and Mail on February 7, 2009, and there was an advertisement stating: “Donation Tax Shelters Still Make Financial Sense”. The advertisement does not say who it is from. There is…
Since September 30, 2008 charities who telemarket must register. The Federal government recently rejected an attempt by AFP and Imagine Canada to exempt charities from any registration requirement. Here is my article on the Do Not Call List (DNCL) and…
In this article I discuss the issue of whether Canada has too many charities or too few. If one still wants to create a charity, some of the considerations and practical details of how one does establish a Canadian registered…
Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political Activities (CPS – 022) located at I highly recommend that any charity considering conducting any activity that…
1) Budget Disappointment – Unfortunate but not surprising The 2009 Federal Budget had nothing specific in it for charities that I can see. There is tremendous disappointment amongst some “sector representatives” and others who had called for further tax incentives…
Ontario charities incorporated under the Ontario Corporations Act can save time and energy by filing one new directors and officer form instead of two, beginning when the Ontario corporation has a fiscal year end in 2009. Ontario charities incorporated under…
CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely “identity theft, charities?related fraud, and tax preparer fraud.” Here is a copy of the CRA news release: News release…
The 2009 Canadian Federal Budget released by Finance Minister Jim Flaherty on January 27 2009 includes nothing specific for charities. The 2009 Canadian Federal Budget released by Finance Minister Jim Flaherty on January 27 2009 includes nothing for specific for…
In order for Canadian charities to effectively achieve their objects or mandate they often need to engage in some “political” activities, especially when the objects or mandate require the assistance and support of government. It is important for Canadian charities…
Here is part of a draft of the new T3010B which was included in a recent Bulletin of the CCCC. This part relates to the T3010B questions on foreign activities by Canadian charities with some of my comments in red.…
There has been a dramatic increase in interest amongst North American NGOs in health issues in the developing world. Often well intentioned actions create more problems than they solve. According to those responsible for creating the NGO Code of Conduct…
This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits. It also discusses possible CRA responses and the likelihood of each response. If you are being audited by the Charities…
Canadian charities operating in Zimbabwe need to be extremely careful. It is not the place for a new and inexperienced charity to begin foreign operations. In fact, only Canadian charities with substantial experience in difficult international operations should even consider…
This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration. Under the Canadian Income Tax…
This short note discusses why a major gift combined with a bequest to a Canadian registered charity may be more tax effective than just a bequest to that same charity. Let’s face it – few people donate to charity to…
Here are some statistics from the CRA dealing with the 83,000 registered charities in Canada as of the end of 2007. Numbers do not tell the whole story of how important the charitable sector is to Canada. However, they are…
Canadian Charities and Foreign Activities -This article published in The Philanthropist describes the permissible structured relationships and agreements, review a number of cases dealing with Canadian charities operating abroad, and highlight some of the challenges facing Canadian charities that have…
The Newsletter “Global Giving Matters” published by the Synergos Institute and The World Economic Forum recently profiled globalphilanthropy.ca, along with one other organization – Alliance magazine, under the heading “Activities, websites and other cutting-edge information for global givers”. We modestly…