CRA recently revoked the registration of Canadian Friends of Pearl Children. Here are the CRA letters to the charity. According to CRA the organization issued over $167 million in inappropriate official donation receipts. On July 20, 2015 I blogged about the…
Here are the CRA letters from a number of recent Canadian registered charity revocations, annulments and penalties. These letters from CRA cover many different grounds for de-registration or the imposition of penalties. For a number of years we have been…
The Charity Commission of England and Wales has published a useful guidance entitled “Charity tax reliefs: guidance on Charity Commission policy”. The Charity Commission notes: Charity trustees are under a fiduciary duty to act exclusively in the best interests of…
We are compiling a list of Canadian cases dealing with charities, gifting and related issues. Let us know if you have any other suggestions: 1996-04-01 Briarpatch Inc. v. Canada 1996-07-08 Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), [1996] 3 F.C.…
Here is an updated version of the Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful. Download Article
This article Canadian Charities Conducting International Activities (2015) discusses the regulatory environment for Canadian charities conducting foreign activities as well as certain practical and ethical issues. Download Article
In a recent decision of the Federal Court of Appeal Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170 the court dealt with funding by a Canadian registered charity of a US charity. There have been 3…
The CRA has revoked the Canadian Friends of Pearl Children for involvement with what CRA would term an abusive charity gifting tax scheme. Here is the CRA press release: The Canada Revenue Agency revokes the registration of the Canadian…
I was pleased to see in the Federal budget some funds allocated to study and improve the system of remittances from Canada to developing countries. In my blog on the day of the Federal Budget entitled 2015 Federal Budget and its…
The Standing Committee on Finance recently released a report “Terrorist Financing in Canada and Abroad: Needed Federal Actions”. The report discusses different methods for financing terrorism and has two sections dealing with charities. There is also a recommendation that “12. The…
The Hudson Institute has recently released The Index of Philanthropic Freedom 2015. The survey looked at 64 countries and “Through these expert opinion surveys, in-depth information was collected on three main indicators: 1) ease of registering and operating civil society…
On March 26, 2015, Rick Stewart, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch, of the Canada Revenue Agency, made a presentation to the Finance Committee on terrorism. Here are some excerpts of the presentation. We're here to discuss the…
Recently the IRS has released an adverse determination letter dealing with discretion and control over grants to foreign organizations by an “American Friends of …” organization. What is interesting, but certainly not new, is the US requirements for “discretion and control”…
Here is an article entitled Canadian Charities Conducting International Activities (2015). It will be of interest to Canadian charities that are, or considering, operating outside of Canada.
Over 5000 Canadian registered charities operate outside of Canada and they cumulatively spend around $3 billion per year on foreign activities. The Fundamentals of International Activities by Canadian Registered Charities is a 1/2 day presentation with charity lawyer Mark Blumberg which…
In a decision on April 9, 2015 in the Federal court The Honourable Madam Justice Mactavish dealt with an issue of whether The International Relief Fund for the Afflicted and Needy (Canada) (“IRFAN”) could use funds to pay past and future legal…
Doug Rutzen of ICNL has published an interesting article entitled Aid Barriers and the Rise of Philanthropic Protectionism. The article is an updated version of an earlier article entitled “Regulation or Repression: Government Policing of Cross Border Charity,” Rutzen notes…
The Australian website Pro Bono Australia has published an article on an Australian Federal Court decision to impose a $1.5 million fine on a “fake philanthropic scheme was modelled on an arrangement which previously failed in Canada, and involved the…
The Canada Revenue Agency has distributed a press release that it has revoked the registration of African Computer and Technology Literacy Awareness Program (ACTLAP) Inc. for involvement with an abusive charity gifting tax scheme. Here is the text of the press release:…
Should CRA do a better job of warning Canadians about abusive charity gifting tax schemes? Well a group of Plaintiffs who participated in the abusive tax shelter gifting scheme Global Learning Group Inc (GLGI) thinks so. “The Plaintiffs made…
A few years back the Australian government set up the Australian Charities and Not-For-Profit Commission (ACNC). Then a new government came into power and decided that having the ACNC was just red tape and that it should be abolished. Thankfully…
The Globe and Mail had an article by Konrad Yakabuski questioning the degree of transparency about sources of funding with Canadian registered charities that are “think tanks” Here is the Globe and Mail article “Think tanks need to show us the money“.…
Here is an updated version of the Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.
Here is an announcement from Minister Paradis on DFATD launching a Civil Society Partnership Policy and an International Development Advisory Council. It would be an understatement to say that Mr. Paradis tone is different than his predecessors. Here is the release…