Here is a note from CRA on new upcoming webinars on maintaining charitable registration. Charities webinars – What you need to know about maintaining charitable registration We are pleased to announce that our next webinar is coming! Registration for…
A very interesting case from BC is a must-read for any fundraiser who deals with restricted gifts. The case Boys and Girls Club of Greater Victoria Foundation v British Columbia (Attorney General), 2024 BCSC 442 (CanLII) (PDF) deals with cy…
[Update August 23, 2024 – now CRA has released further explanatory notes including Explanatory Notes to Legislative Proposals and further Explanatory Notes to the Legislative Proposals Relating to the Income Tax Act and Regulations – August 2024 and I have…
We obtained today a copy of the Jewish National Fund of Canada Notice of Appeal. It is interesting in that it gives a better sense than the press releases from JNF Canada of what the general areas of CRA concern…
Here is the Blumbergs’ Pre-Budget Submission for the 2025 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last ten or more years, they have focused on transparency and accountability in the non-profit and charity sector.Pre-Budget…
The following 1400 corporations are slated for dissolution by Corporations Canada in May 2024 for non-filing of their annual return (Form 4022). Some of the non-profit corporations may have subsequently done their filings and they may not be facing imminent…
The Standing Senate Committee on Fisheries and Oceans in their final report calls for changes to the ITA to deal with revocation of registered charities that promote “misinformation and/or disinformation about the seal harvest or seal products industry “. It…
A recent Ottawa Citizen article, “Renfrew hospital quietly transferring $9.6 million to not-for-profit sparks investigation” it discusses transfers of funds from a charity to a non-profit and discusses various concerns about the arrangement. The article raises a number of questions,…
We are hiring a new Associate Lawyer. If interested, you can apply here. Job description Blumbergs Professional Corporation, or Blumbergs, is a law firm in Toronto that focuses on charity and non-profit law. We are seeking an associate lawyer…
Jewish National Fund of Canada is a Canadian registered charity. They advised today that the CRA has decided to revoke their registered charity status and they were appealing to the Federal Court of Appeal. None of the CRA letters have…
As we have said many times it is a good idea for charities to get on the CRA MyBA system so that amongst many benefits the charity can file their T3010 online. Some charities are still filing their T3010 on…
We have discussed before how Mr. Justice Markus Koehnen dismissed the Muslim Association of Canada’s lawsuit against the Canada Revenue Agency previously: Ontario judge dismisses case by Muslim Association of Canada which had challenged the CRA’s audit of that organization…
In a recent Tax Court of Canada decision, Bacchus v. The King, the Tax Court of Canada has rejected a taxpayers’ donation tax credit claims relating to their donations as part of the GLGI tax shelter program. Here is the text…
We have written a number of articles about how Corporations Canada is in the process of dissolving about 10,000 Canada Not-for-profit Corporations Act (“CNCA”) corporations because they have not filed the last 3 years Annual Return. Now, Corporations Canada has…
Here is a new course that Blumbergs will be delivering on Sponsorship vs Donations for Canadian businesses and registered charities. There is an early bird special for a limited time available below. Sponsorship vs Donations for Canadian businesses and…
CRA is reminding Canadian registered charities with a December 31 year-end that the filing deadline for the T3010 is June 30, 2024. They also note the importance of registered charities filing the correct version of the T3010, namely, Version 24. …
We recently reviewed the T3010 Registered Charity Information Return database for 2022 as part of the Sean Blumberg Transparency Project. The database covers about 83,972 of the approximately 86,000 registered charities in Canada that had filed their T3010 and were…
We recently reviewed: How much did the largest Canadian private foundations spend in 2022 on charitable activities or gifts to qualified donees according to their T3010 filings? We also noted the amount expended on charitable activities and gifts to qualified donees…
Here is our note: Which Canadian charities spent money on foreign activities in 2022 and how much did they spend? Canadian registered charities spent over $4.6 billion in 2022 (3.8B in 2021) on direct foreign activities (not including gifts to qualified…
The government of Canada announced today that the Islamic Revolutionary Guard Corps (IRGC) is now a listed terrorist entity under Canadian law. Previously, the Islamic Revolutionary Guard Corps Qods Force had been listed as of 2012. Here is information…
Today the Federal government released information on the new authorization regime and information on the humanitarian exception for activities in areas controlled by terrorist groups. About a year ago, Bill C-41 was passed. We have discussed that Bill elsewhere, but…
The Urban Institute publishes a Legal Compendium that provides information on US state regulation of charitable entities and fundraisers. It is a fascinating spreadsheet because it covers the state-level regulation of US charities in the complicated US system. Here is…
I recently saw from the Federal government an Alphabetical list of Private Acts — Religious And Charitable Organizations. I thought that is an interesting list if you are trying to understand the governance requirements of these groups. Here is the…
According to the CRA website there are now 3 organizations that are on a list of currently registered foreign charities. These groups are qualified donees during the period that they are listed. They are: Aga Khan Foundation Council for…