The CRA has just posted a new guidance which will be very helpful for Canadian charities. It is called CG-019, How to Draft Purposes for Charitable Registration. Also the CRA has updated their model purposes. The purposes or legal objects…
We have provided the letters from the CRA to the International Relief Fund for the Afflicted and Needy Canada (IRFAN) when they were revoked for cause. IRFAN has now filed a Notice of Appeal with the Federal Court of Appeal…
The Charity Commission of England and Wales has published a very helpful guidance “It’s your decision: charity trustees and decision making”. Although there are difference between English and Canadian law the guide provides lots of useful information on how directors…
The National Post today had a story on IRFAN entitled “Relief organization that allegedly supported Hamas suspends operations after CIBC closes bank accounts”. The National Post notes: “A humanitarian relief organization that lost its charity status two years ago over…
Mark Rosenman has written an article “Silence Isn’t Golden” for Philantopic of the US Foundation Center. It is well worth reading. “Confronted by headlines about truly questionable practices at a few dozen charities, the response of too many nonprofit leaders…
In the past we posted the revocation letters from the Canada Revenue Agency to various registered charities in the Vancouver area including the Prescient Foundation (and also Essential Grace Foundation, Malachi_3_10_Foundation, and The Gateway Benevolent Society). A number of law…
I will be giving a presentation to Chapel & York on Fundraising from Canada on July 26th, 2013 in London, England. Here is a link to the description and registration details: Here is the blurb from Chapel & York:…
Many Aboriginal groups or bands either currently receive or could receive funding from Canadian charities and foundations. Some of these Aboriginal groups who are receiving funding do so on account of their special status of being a “municipal or public…
In this article I discuss the importance of Canadian charities involving professional advisors in their planned giving efforts. Planned Giving and Professional Advisors – The Why and How to Involve Professional Advisors in Canadian charities
In this article I provide some suggestions to charities in Canada as to how they can easily start a planned giving program for their charity. Starting a Basic Planned Giving Program for a Canadian Charity – A Lawyer’s Perspective
In this article I discuss different planned giving vehicles in Canada. What is planned giving?
In this article I discuss different planned giving vehicles in Canada. Download Article
In this article I provide some suggestions to charities in Canada as to how they can easily start a planned giving program for their charity. Download Article
In this article I discuss the importance of Canadian charities involving professional advisors in their planned giving efforts. Download Article
The Financial Action Task Force (FATF) has put out an interesting report on “Money Laundering and Terrorist Financing: Vulnerabilities of Legal Professionals”. The report provides interesting case studies, red flags, examples and suggestions for avoiding involvement with money laundering and…
Confused about the Ontario Not-for-Profit Corporations Act (ONCA)? In this article we have summarized some things that non-profits and charities should consider. Download Article
Confused about the Ontario Not-for-Profit Corporations Act (ONCA)? In this article we have summarized some things that non-profits and charities should consider Here is the article: Governance Changes and responding to the New Ontario Not-for-Profit Corporations Act (ONCA)
The Federal Department of Canadian Heritage a few years ago did a “Summative Evaluation of the Movable Cultural Property Program” in which it discusses the program, its relevance and concerns about the program. While there is no doubt that many…
CRA has released a ‘Charities Media Kit’ which is now available on its website at the CRA Newsroom Page at
CRA has published the Director General’s speech that was presented at the Canadian Bar Association’s National Charity Law Symposium in May by Cathy Hawara. Here is a link to the speech: Director General Cathy Hawara’s speech at the National Charity…
CRA recently released a letter which gives CRA’s views on providing advance tax rulings in respect of leveraged donation arrangements. Following the recent Maréchaux decision and the CRA audits of leveraged donation arrangements, there have been concerns raised regarding the…
The Excise and GST/HST Rulings Directorate of the CRA released a ruling in March regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) in determining whether an entity is a non-profit organization. The GST/HST Rulings Directorate…
This new CRA guidance will be of interest to organizations that deal with youth and are interested in charitable status or are currently registered charities. Here is a link to the Guidance: Charitable Purposes and Activities that Benefit Youth
Many Aboriginal groups or bands either currently receive or could receive funding from Canadian charities and foundations. Some of these Aboriginal groups who are receiving funding do so on account of their special status of being a “municipal or public…