Tomorrow, the Humanitarian Coalition will launch an appeal for flooded Pakistan. Here is a link to their website. For those who have not heard of the Humanitarian Coalition it is “a network of Canadian NGOs determined to unite in cases…
The New York Times reported that “Returning home from a three-week trek on foot to deliver free medical care to the remotest regions of the country, the aid workers — six Americans, a Briton, a German and four Afghans —…
CRA has recently released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name suggests “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a Canadian charity…
A lot can be written on mission trips and the appropriateness of issuing receipts. CRA has been auditing charities that are innapropriately issuing receipts with certain types of trips or travel. It is very dependent on the exact facts of…
Here is a press release in which CIDA Minister Bev Oda announces further steps to achieve aid effectiveness. There is also a backgrounder. This document is a must read for any organization receiving CIDA funds or hoping to one…
According to a press release from the CRA, a Canadian registered charity has had its status revoked for being part of a support network for a listed terrorist organization. As an aside Canadian charities wanting to comply with the rules…
CRA has released its guidance “Upholding Human Rights and Charitable Registration”. Any Canadian charity dealing with human rights issues will want to read this document. View Article
IC84-3R6 Gifts to Certain Charitable Organizations Outside Canada was released and this circular cancels and replaces Information Circular 84-3R5, Gifts to Certain Charitable Organizations Outside Canada, dated May 31, 2000. This is an update on the previous document and only…
Here is my July 2010 Blumbergs Canadian Charity Law List. To sign up just provide your e-mail address at: 1) CRA’s New Guidance for Canadian Registered Charities Carrying out Activities Outside Canada -9 years coming but worth the wait…
The Giving Pledge has a simple website which lists a number of US billionaires who have made a public commitment to donate at least half of their money to charity. The letters are interesting to read. Some have criticized…
CRA has just released a new guidance called “Canadian Registered Charities Carrying out Activities Outside Canada”. Although the name indicates “foreign activities” this document deals with a lot more than foreign activities. It covers the relationship between a…
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities. One of the elements of having direction and control for a foreign intermediary is to have a written agreement. Therefore it is important that charities have…
The CRA has just released a revised version of their document “Donations to Prescribed Universities Outside Canada”. It has helpful information for foreign universities interested in being designated a “prescribed university”. Although this document just hints at it – it…
Here is a map of many of the US organizations efforts in Haiti produced by Interaction http://haitiaidmap.org/ Interaction is a “A coalition of more than 160 humanitarian organizations working on disaster relief, refugee-assistance, and sustainable development programs worldwide.” According to…
The US Council on Foundations and the European Foundation Centre have created “Principles of Accountability for International Philanthropy”. Canadian charities operating outside of Canada in addition to reviewing CRA’s Guidance on foreign activities may wish to review the Principles of…
The US-based Hudson Institute has released its 2010 Index of Global Philanthropy and Remittances. It contains lots of statistics about official development assistance (ODA), international philanthropy and remittances. On the plus side if you add ODA, international philanthropy and remittances…
The CRA recently discussed “Whether in the particular circumstances, financial assistance provided by an employer to its employees’ extended families in the XXXXX who were directly affected by the hurricanes and typhoons in XXXXX, would be taxable to the employees.” …
Here are some archived webinars on charity compliance issues for Canadian registered charities. These webinars which are now archived were prepared as part of the Charity Law Information Program (CLIP). They are available for free. CLIP is supported by a…
Here is a list from the US IRS database of organizations with US 501(C)(3) charitable type status that are located in Canada. You can search Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code…
CRA has just released its guidance “Upholding Human Rights and Charitable Registration”. Any Canadian charity dealing with human rights issues will want to read this document. The Guidance “Upholding Human Rights and Charitable Registration” is located at the CRA’s website…
Here is the Blumbergs Canadian Charity Law List – May 2010. My apologies for the length of this newsletter – it is the March, April and May newsletter in one! As well quite a bit has happened recently and I…
This case is interesting because it is about a simple scheme that involved people buying from tax preparers charity tax receipts for 10% of the face value of the donation receipts. This is not the usual complicated tax frauds involving…
This conference on June 11, 2010 may be of interest The International Development Institute at Humber College presents: “What’s Next?” Sustainable Development in the 21st Century Come Out and Engage in the Debate Where: Assembly Hall 1 Colonel Samuel Smith…
The CRA announced today the revocation of charitable status of The Orion Foundation. Receipted $91 million dollars. Spent $70,000 on charitable activities. Who would run a charity like this? The directors were according to the 2008 T3010 information on the…