If you are interested in assisting reduce or eliminate extreme poverty and you want more than writing a cheque to fix a symptom of a problem then you might find this note interesting. Various groups have highlighted the importance of…
The National Committee for Responsive Philanthropy (NCRP) has recently prepared a report entitled “Criteria for Philanthropy at Its Best: Benchmarks to Assess and Enhance Grantmaker Impact”. The report is geared towards US foundations but is equally relevant to Canadian foundations. …
Obama has proposed the largest budget in US history. He is planning on various tax cuts for people earning under US$250,000 and various tax increases for those earning over US$250,000. He is also planning on reducing the tax incentives for…
The OECD Report on Abuse of Charities for Money Laundering and Tax Evasion is well worth reading for anyone who cares about the Canadian charitable sector. On my quick read of the report it seems that Canada has probably more…
The Charities Directorate of the Canada Revenue Agency has revised their form T3010A with a new form called the T3010B, and it is supposed to be used by Canadian charities for fiscal years ending in 2009. Update February 22, 2009…
The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes. The Federal Court of Appeal (FCA) sided with CRA in this matter. It is well worth reading for anyone concerned with the charity sector. The Millennium Charitable Foundation Case…
The Proclamation for the Registration and Regulation of Charities and Societies was passed by the Ethiopian government. It will limit the activities and funding by foreign NGOs and charities. It will make it harder for some foreign NGOs to operate…
There are many legal and ethical issues with the donation of pharmaceuticals to developing countries. In this note I will touch upon some of the ethical issues. Over the last few decades the number and uses of pharmaceuticals have increased. …
This CIDA and Save the Children Canada workshop sounds really interesting on “Understanding and Using the Minimum Standards for Education in Emergencies (MSEE), Chronic Crises and Early Reconstruction.” Understanding and Using the Minimum Standards for Education in Emergencies (MSEE), Chronic…
I was merrily reading the Business Section of the Globe and Mail on February 7, 2009, and there was an advertisement stating: “Donation Tax Shelters Still Make Financial Sense”. The advertisement does not say who it is from. There is…
In this article I discuss the issue of whether Canada has too many charities or too few. If one still wants to create a charity, some of the considerations and practical details of how one does establish a Canadian registered…
Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political Activities (CPS – 022) located at I highly recommend that any charity considering conducting any activity that…
CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely “identity theft, charities?related fraud, and tax preparer fraud.” Here is a copy of the CRA news release: News release…
In order for Canadian charities to effectively achieve their objects or mandate they often need to engage in some “political” activities, especially when the objects or mandate require the assistance and support of government. It is important for Canadian charities…
There has been a dramatic increase in interest amongst North American NGOs in health issues in the developing world. Often well intentioned actions create more problems than they solve. According to those responsible for creating the NGO Code of Conduct…
This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits. It also discusses possible CRA responses and the likelihood of each response. If you are being audited by the Charities…
Canadian charities operating in Zimbabwe need to be extremely careful. It is not the place for a new and inexperienced charity to begin foreign operations. In fact, only Canadian charities with substantial experience in difficult international operations should even consider…
CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name…
This article discusses how Canadian charities can obtain legal services in a way that will not break the bank. This is a big problem. According to the T3010 statistics a majority of charities spend zero on professional services which services…
Here is a copy of my article ‘Bequests – Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar Association Conference. Download Article
Here is a copy of my presentation to the Canadian Association of Paralegals on Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems. Download Article
This article discusses the difference between an acceptable intermediary relationship between a Canadian charity and a foreign charity or NGO (a structured arrangement) and an unacceptable arrangement such as a conduit. Download Article
This article discusses the T3010 and the importance of filing it accurately and on time. Download Article
The problem of abusive charitable tax shelters using the developing world as a marketing tool continues. It just goes to show the importance of dealing with credible and legitimate charities if you want to make the world a better place.…