It is essential for charities, whether in England and Wales, or in Canada, to exercise caution when sharing resources on websites, social media, and elsewhere. Resources should not support terrorism or partisan political causes. We have recently blogged about social…
People often think that when you are a registered charity, such as a charitable organization, public foundation, or private foundation, it is easy to donate to another registered charity. We all know that moving money from a registered charity to…
The Charity Commission for England and Wales’ social media guidance serves as a good reminder—and resource—for the responsible use of social media among charitable organizations. This guidance, while based on English and Welsh law, nevertheless provides Canadian charities with helpful…
When an employer makes a contribution to an employee’s crowdfunding page, is that a taxable benefit and the employee has to pay tax on it? This letter from CRA discusses many factors that could be relevant. In this particular case,…
In a recent case, Gruber v. Hebrew University of Jerusalem, 2025 ONSC 3088, the Ontario Superior Court of Justice dealt with a bequest from a Canadian estate to The Hebrew University of Jerusalem, which is a qualified donee as a…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations and other CRA sanctions, such as penalties and suspensions. These letters from CRA cover many different grounds for de-registration…
CRA announces new digital filing option for T3010 forms for Canadian registered charities Since 2019, Canadian registered charities have been able to file their T3010 electronically by setting up an account on the CRA My Business Account (My BA) system. …
About 10,000 CNCA corporations that have not filed their annual returns in the last 3 years will be dissolved. Here are below some further approximately 235 names of corporations that have been dissolved. We have discussed this topic in multiple…
The following 208 corporations are slated for dissolution by Corporations Canada for non-filing of their annual return (Form 4022). Some of the groups may have subsequently done their filings and they may have been removed from the list. Some of the groups…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations and other CRA sanctions, such as penalties and suspensions. These letters from CRA cover many different grounds for de-registration…
Here is our article How much did the largest Canadian private foundations spend in 2023?
Here is our note Which Canadian charities spent money on foreign activities in 2023 and how much did they spend?
On June 2, 2025, the Federal Court of Appeal released a decision in Jewish National Fund of Canada Inc. v. Canada (National Revenue) (2025 FCA 110) (PDF version). JNF Canada had gone to the Federal Court with an application for…
The CRA has announced they are doing a new webinar on “Completing your T3010 online: A walkthrough for charities”. It will be free, one hour long and helpful for Canadian registered charities. There are English webinars on June 17 and…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
Yesterday, on April 28, 2025, we had the Canadian Federal election. While it is clear that the Liberals won the election, it is still not clear exactly how many seats they will have. Whatever the exact numbers, it is quite…
We recently reviewed the T3010 Registered Charity Information Return database for 2023 as part of the Sean Blumberg Transparency Project. The database covers about 83,540 of the approximately 86,000 registered charities in Canada that had filed their T3010 and were…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
CRA has just released today Aggregate Data from Form T1044 Non-Profit Organization (NPO) Information Return filings by non-profit organizations with fiscal period end dates in 2021 and 2022. There is a bit of a backstory for another day, but this…
There is unprecedented change and disruption at the moment around the world, including in Canada. This free presentation Surviving the Storm – Legal Issues for Canadian Non-Profits and Charities in Tough Times on April 28, 2025 @ 12:00 pm –…
This short note covers proxies and Ontario Not-for-Profit Corporations Act (“ONCA”) corporations. In terms of proxies, Section 64(1.1) of ONCA provides: “A member may appoint a proxy holder only if the articles or by-laws of the corporation permit it.” Therefore,…
About 10,000 CNCA corporations that have not filed their annual returns in the last 3 years will be dissolved. Here are below some further approximately 235 names of corporations that have been dissolved. We have discussed this topic in multiple…
It is important that Canadian non-profits and registered charities are aware of what is going on politically in Canada and also engage in appropriate and relevant political activities, as allowed by law. Unfortunately, for NPOs and charities, it is far…
The Charities Directorate of CRA has recently updated the registered charity penalty and suspension page. It is laid out more clearly. For example, they specify whether a particular intermediate sanction applies to: Charitable organizations Public foundations Private foundations RCAAAs RJOs…