Blumbergs’ Canadian Charity Law Boot Camp 2015
We are looking forward to presenting the Blumbergs' Canadian Charity Law Boot Camp 2015 on April 14, 2015. For information or to register see: Blumbergs' Canadian Charity Law Boot Camp 2015
Global Giving
Canadians are generous, and every year, Canadian registered charities spend over $4 billion outside of Canada. It is very important that Canadian registered charities operating outside Canada understand the two sets of potential rules for foreign activities and maintain either appropriate “direction and control” over their resources or maintain an appropriate framework for grants to grantees. If you wish to retain our law firm to assist with your charity or non-profit’s international activities, you can contact us.
Global Giving top resources:
- Canadian Charities Conducting International Activities (2015)
- Canadian Charities and Foreign Activities – A Very Simplified View of the Process
- Foreign Universities Applying to be Registered Universities in Canada: What we have learned
- With foreign activities what is the difference between a conduit and a structured arrangement?
- Canadian Charity Foreign Activity Legal Checklist – Working with Foreign Charities or Intermediaries
- Sample Contractor Agreement for a Canadian Registered Charity Carrying Out Foreign Activities
- Which Canadian charities spent money on foreign activities in 2021 and how much did they spend?
- New Qualifying Disbursement Rules and Directed Donations Anti-Avoidance Provisions Complicate Charity Regulation
- CRA releases draft guidance for “Registered charities making grants to non-qualified donees” as part of Budget 2022 “qualifying disbursements”
CRA adds another US charity to list of qualified donees that received gift from Canada
As we have noted before the “List of registered foreign charitable organizations that have received a gift from Her Majesty in right of Canada” had lost all of its charities. Then the “Bill, Hillary & Chelsea Clinton Foundation” was added and…
DFATD Call for proposals for $370 million in funding for Maternal, Newborn and Child Health
Groups interested in international development and humanitarian assistance may want to review the new call for proposals from the Foreign Affairs, Trade and Development Canada (DFATD). For details on the funding see: Partnerships for Strengthening Maternal, Newborn and Child Health: Call…
Blumbergs’ Ontario Charity Sector Snapshot 2012
Here is the Blumbergs' Ontario Charity Sector Snapshot 2012. For those who are interested in the size and scope of the Ontario registered charity sector you may find it interesting. We have taken a subset of the 2012 T3010 data…
CRA adds “Bill, Hillary & Chelsea Clinton Foundation” to list of Canadian qualified donees
Recently the Globe and Mail had a story entitled “Canada Revenue Agency delists foreign charities”. CRA has recently added the Bill, Hillary & Chelsea Clinton Foundation to the “List of registered foreign charitable organizations that have received a gift from Her…
Taxpayers’ Ombudsman releases major report “Donor Beware” on charity gifting tax shelter schemes
I was delighted to read a publication “Donor Beware: Investigation into the sufficiency of the Canada Revenue Agency's warnings about questionable tax shelter schemes”. The special report was prepared in December 2013 by J. Paul Dubé, the Taxpayers' Ombudsman. The 39 page report rips into charitable…
Webinar “Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities”
I will be delivering a webinar for the Canadian Charity Law Association entitled “Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities”. It is free but you need to register. Here is a link to the registration page…
Imoh v. The Queen – another false receipting case
Did Mr. Imoh give charitable donations of 45,000, in cash, to Revival Time Ministries International over 3 years? Did Mr. Bello give $15,000 to the same charity? This is the crux of the case. You can read about Revival Time…
Globe and Mail “Canada Revenue Agency delists foreign charities”
Jeff Gray recently wrote a piece in the Globe and Mail on a quirky category of foreign charities who are given qualified donee status by virtue of being on the “List of registered foreign charitable organizations that have received a…
Blumbergs’ Snapshot of the Canadian Charity Sector 2012
We have just released the Blumbergs’ Snapshot of the Canadian Charity Sector 2012. The Canadian charity sector has grown again. The Canadian charity sector is a vital part of Canadian society and economy with revenue of over $223 billion and expenditures of…
Understanding remittances from Canada – the US$24 billion question
Remittances from Canada are important. Remittances are defined by Wikipedia as “A remittance is a transfer of money by a foreign worker to an individual in his or her home country.” Some of those countries are developing world countries…
IRFAN – Canada court documents shed light on different positions
Here are some documents from the Federal Court of Appeal file dealing with IRFAN- Canada. These documents were filed prior to IRFAN-Canada being placed on the Canadian government's list of “listed entities”. RESPONDENT’S MEMORANDUM OF FACT AND LAW APPELLANT’S MEMORANDUM…
IRFAN added to Canadian governments list of “listed entities”
The Globe and Mail this morning had an article on the International Relief Fund for the Afflicted and Needy – Canada which is also known as IRFAN – Canada. CRA had revoked the charitable status of IRFAN – Canada. IRFAN – Canada…
World Giving Index ranks Canada #2
The Charities Aid Foundation in the UK has been publishing a World Giving Index for a number of years. It compares donations, volunteering and helping strangers in about 130 countries. Overall Canada comes in 2nd. Although such…
Finance releases Legislative Proposals Notice of Ways and Means for February 11, 2014 budget
The Department of Finance has released the “Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures and Explanatory Notes”. Some of the provisions were announced in…
Some historical CRA letters when revocation of charity status
For a number of years we have been providing the public with copies of CRA revocation letters. These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause. We recently requested from CRA some…
Charity Commission alert warning charities about Syrian aid convoys and terrorism
The Charity Commission of England and Wales notes that “There is genuine and desperate need for humanitarian assistance to help people affected by the conflict in Syria. UK charities and their partners are playing an important role in the delivery…
2014 Federal Budget and its Impact on Canadian Charities
Today Finance Minister Jim Flaherty introduced the Canadian Federal Budget 2014. The budget had a large number of provisions dealing with non-profits and charities. Here are some excerpts from the Federal Budget in one PDF document. Overall I was…
G&M “Budget will include measures to expose links between charities and crime, Flaherty says”
In a Globe and Mail article entitled “Budget will include measures to expose links between charities and crime, Flaherty says” there is a discussion of potential items affecting charities in the 2014 Federal Budget set to be delivered on February…
CRA requests “Donate wisely this holiday season!”
CRA is putting out better notices on donating wisely. I particularly like this advice “Get to know the charity.” Start by visiting the charity’s website to learn about its activities and how it’s managed. You can also review its financial…
Typhoon Haiyan – Canadian charities respond to humanitarian crisis
The Humanitarian Coalition has launched an appeal for Typhoon Haiyan which has killed many people in the Philippines and left many homeless. “The Humanitarian Coalition is a joint appeal mechanism. It is comprised of CARE Canada, Oxfam Canada, Oxfam-Québec, Plan…
Blumbergs’ Snapshot of the Ontario Charity Sector 2011
We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project. We provided an overview of the whole charity sector in the Blumbergs’ Charity Sector Snapshot 2011. We have taken a…
Blumbergs’ Snapshot of the Ontario Charity Sector 2011
We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project. We provided an overview of the whole charity sector in the Blumbergs’ Charity Sector Snapshot 2011. We have taken a…
Canadian Charities and CSR in the New DFATD World
Here is a presentation that I delivered to the Canada Southern Africa Chamber of Business’ 11th Risk Mitigation and & CSR Seminar entitled Canadian Charities and CSR in the New DFATD World Here are some of the other presentations: http://www.canadasachamber.com/news/index.cfm?fuseaction=NewsDetail&newsid=230