Here is a copy of my presentation on Top Legal and Ethical Issues for Canadian Fundraisers and my slides for the the Great Debate in which we discussed a number of issues relating to ratios, fundraising costs and compensation.
There are now 3 CIDA calls for Proposals under the new Partners for Development Program. CIDA Launches Two Calls for Proposals under the new Partners for Development Program December 1, 2010 Ottawa?The Canadian International Development Agency announced the launch of…
The Financial Action Task Force (FATF) is body made up of different countries and the FATF’s purpose is to combat money laundering and terrorist financing. The FATF Standards are comprised of Forty Recommendations on Money Laundering and the Nine Special…
I have expressed on a number of occasions my numerous concerns with Bill C-470 – a private members bill which involves salary caps for registered charities as well as salary disclosures of the top 5 executives or employees of a…
Here is an article by Andy Levy-Ajzenkopf entitled “Third-party fundraising, boon or bust?” which discusses the issue of charities using third party fundraisers.
Here is an interesting presentation by Ken Goodman entitled Fiduciary Considerations Involving Charitable Property There are a number of very good slides including a comparison of the requirements under the Income Tax Act and as a fiduciary or trustee of…
The Charities Directorate of CRA Released Charities Connection No. 5 for November 2010. It discusses the new Form T3010-1, Registered Charity Information Return; a number of the Charities Directorate’s guidance documents and also giving to charity: Information for donors –…
Here is an article by Paul Waldie on a rarely used category of qualified donee called IC84-3R, Gifts to Certain Charitable Organizations Outside Canada:
I recently saw a great presentation on books and records from Teresa Douma, Senior Director, Legal Services for the Canadian Council of Christian Charities Here is the slide deck For more information on free resources from the CCCC see
Malcolm Burrows recently wrote a very thoughtful article for the September 2010 edition of Gift Planning in Canada on C-470, the private members bill to cap salaries at registered charities and to force charities to disclose salary information on the…
Here is a copy of the presentation “What’s New at the Charities Directorate” delivered by Cathy Hawara, Director General, Charities Directorate. It covers a number of topics including the recent very positive Auditor General’s Report on the Charities Directorate, Changes…
Private foundations in Canada have to comply with the “Excess Corporate Holdings” requirements introduced by Finance in the 2007 Federal Budget. Canadian private foundations that hold more than 2% of the issued and outstanding shares of any class of shares…
Here is the flyer for my November 24, 2010 presentation in Vancouver. (Fundraising and Receipting Brochure for Vancouver November 24, 2010) Here is a quick blurb on my session – more information in the flyers: Understanding CRA’s Fundraising Guidance and…
The letter from CRA discusses two disbursement quota scenarios in a gift from one charity to another related charity and depending on whether all or a portion of the gift is designated a “designated gift” how it will affect the…
Here are my seminar slides on Understanding CRA’s Fundraising Guidance, Top Legal Issues and Charitable Receipting by Mark Blumberg prepared for the Charity Law Information Program (CLIP).
The House of Commons Standing Committee on Finance asked a number of organizations and individuals to submit one-page submissions on Bill C-470. Here is the Blumberg Segal LLP Submission to Finance on C-470 Here is the text of our submission…
Here is a letter from CRA in response to a question about valuing a life insurance policy when it is transferred from a non-arm’s length person to a donor and subsequently gifted to a qualified donee. It deals with the…
The decision is quite concise and well worth reading for the ever decreasing number of people in Canada who still believe that you can take part in a tax shelter gifting arrangement and make money off a donation to a…
CRA advised today “A revised Registered Charity Information Return has been developed in response to changes announced in the federal budget of March 4, 2010. This new Form T3010-1 will be used by charities with fiscal periods ending on or…
Here is an advisory recently posted on the site of the Canadian Cultural Property Export Review Board warning people to be cautious about any tax shelter involving the gift of cultural property in Canada. The Canadian Cultural Property Export Review…
Here is a copy of a presentation I have given on CRA’s Foreign Activity Guidance. It has been delivered in Calgary, Edmonton and Ottawa over the last couple of months. If groups are interested in trying to arrange such a…
The Canada Revenue Agency’s annual report to parliament is interesting reading. It has some references to the Charities Directorate, the Charities Partnership and Outreach Program, audits by the charities directorate etc. Here are some references to charities [emphasis is mine]:…
Join me on a “Charity Chat” on Friday, December 3, 2010 12:00 pm (midday) when I discuss “Questions About the Fundraising Guidance”. The Charity Chats are a series of informal online discussions about legal issues affecting charities put on by…
Paragraphs 11-14 of this judgement deal with dubious charitable tax receipts amounting to $15,000. The court criticized the receipts for not having certain mandatory information as set out in the Regulations to the Income Tax Act and also said that…