Here is a copy of my presentation on the legal requirements for Canadian charities operating abroad. The presentation discussed CRA positions and documents, case law, and various other legal, practical and ethical issues that a Canadian charity may face. Download…
Although the law, governance and ethics are closely intertwined there is little written about ethics of Canadian charities operating abroad. Here are some links that may be of assistance to Canadian charities that operate outside of Canada to understand some…
This European Foundation Centre and the Council on Foundations guide on Disaster Grantmaking sets out principles of good disaster management for charities, foundations and corporations. DISASTER GRANTMAKING: A Practical Guide for Foundations and Corporations The Report of a Joint Working…
Inc. Magazine recently wrote an article entitled “Everybody Wants to Save the World: But when you start a charity overseas, good intentions often go awry” The article profiles Troy Wiseman, former owner of fashion label, BUM International. “There was a…
The Globe & Mail article I referred to above on Canadian disaster relief charities not complying with the rules provides one of many illustrations of the importance of Canadian charities understanding and complying with CRA guidelines on Canadian charities operating…
News release CRA Issues Notice of Suspension to International Charity Association Network Ottawa, Ontario, November 29, 2007…The Canada Revenue Agency (CRA) has issued a Notice of Suspension to International Charity Association Network (ICAN), a registered charity under the Income…
Here are some handy resources and links for Canadian Charities conducting activities outside of Canada. www.GlobalPhilanthropy.ca CANADA REVENUE AGENCY PUBLICATIONS The Canada Revenue Agency has hundreds of forms and documents that are relevant to Canadian charities operating outside of Canada…
In the Travel Just case CRA had refused to register an organizations whose objects were very broad. The Federal Court of Appeal agreed with CRA. [Subsequently the Supreme Court of Canada refused an application for leave to appeal.] Travel Just…
There are many options for foreign universities who are interested in fundraising in Canada and I have discussed 6 different options. It is time to think of your alma mater or your parent’s alma mater and how Canadians can support…
This article discusses certain ‘charitable’ gifting schemes which threaten to undermine the public and regulators confidence in the charitable sector. This article also discusses a plan to deal with this problem. Abusive Canadian Charity Tax Shelter Schemes July 08, 2007…
Here is the full text of certain recent Canadian cases decided in the last few years that should be of particular interest to Canadian charities that operate outside of Canada. The 3 Federal Court of Appeal cases, namely the Tel-Aviv…
This excellent slide presentation by Terry de March of the Canada Revenue Agency, Charities Directorate, highlights the most important compliance problems for registered Canadian face. Many charities could avoid problems by reading this article and ensuring compliance with the issues…
Canadian non-profits that do NOT have charitable status have their own legal requirements, which are different from those of registered charities. Such non-profits generally have greater flexibility in terms of activities, however, they do not have some of the advantages…
Increased media, donor and regulatory scrutiny has resulted in more charities conducting informal legal audits to prevent problems, rather than reacting to them. October 03, 2007 Some Canadian charity boards and senior staff when dealing with legal, accounting, governance problems…
In this presentation I provide an overview of issues for Canadian charities operating abroad especially Jewish charities interested in operating in Israel, the US and the rest of the world. I specifically discuss certain issues with respect to Israel and…
This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for…
Here is my article on Canadian Private and Public Foundations and International Activities. In this article I suggest 4 ways that Canadian Private and Public Foundations can carry on foreign charitable activities outside of Canada or assist with humanitarian relief…
Canadian charities generally cannot just gift funds to foreign charities. This article discusses appropriate direction and control over foreign activities and projects by Canadian charities. Download Article
Most Canadian charities that lose their registered charity status have lost it for one reason – that is non-filing of the T3010 Registered Charity Information Return. Download Article
32 ideas for managing risk with volunteers. Volunteers are very important for many charities. However, one should manage the risks associated with volunteers and here are some thoughts. View Article
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities I prepared it for the Capacity Builders Charity Law Information Program (CLIP) in order to assist charities with understanding what such an agreement could look like.…
Charities, by virtue of their reputation and access to resources, in some cases make a tempting target for terrorists who are trying to acquire funds and/or legitimacy. Canadian charities need to be diligent in ensuring that their resources are used…
In this article I discuss how Canadian charities can work with other Canadian or International Organizations that are not registered Canadian charities as long as they maintain direction and control of the Canadian resources. It is very important that charities…
Andy Levy-Ajzenkopf recently posted an article on Charity Village providing some comments and information regarding the Ontario Not-for-Profit Corporations Act (ONCA). Here is a link to the Charity Village article on the ONCA View Article