In the Travel Just case CRA had refused to register an organizations whose objects were very broad. The Federal Court of Appeal agreed with CRA. [Subsequently the Supreme Court of Canada refused an application for leave to appeal.] Travel Just…
There are many options for foreign universities who are interested in fundraising in Canada and I have discussed 6 different options. It is time to think of your alma mater or your parent’s alma mater and how Canadians can support…
The Canada Revenue Agency has hundreds of forms and documents that are relevant to Canadian charities operating outside of Canada on their website. Some people find the website confusing or overwhelming. The documents below are the ones most frequently accessed…
In these files we list every country and the individual Canadian charities that operate in those countries according to the 2005 T3010 information. By providing this information charities and donors will be aware of which organizations operate in each country. …
This brief article looks at how many Canadian Charities operate in each foreign country. The Top Five countries of operation are the United States (964), Mexico (423), India (356), Haiti (285) and the Philippines (191). It is no surprise that…
July 07, 2007 I have been intrigued by the issue of how many Canadian charities operate abroad. We are living in a world of greater globalization and anecdotally it would seem that Canadian charities are increasingly carrying on activities outside…
This article discusses a Canadian legal perspective on Planned Giving Internationally. It was written by Mark Blumberg and recently appeared in “Your Guide to Charitable Giving and Estate Planning”, a supplement that appeared in the Globe and Mail on Friday…
Here is the full text of certain recent Canadian cases decided in the last few years that should be of particular interest to Canadian charities that operate outside of Canada. The 3 Federal Court of Appeal cases, namely the Tel-Aviv…
Recent Canadian cases such the Tel-Aviv Foundation case, The Magen David Adom case and the Bayit Leplitot case, all decided in the last few years should be of particular interest to Canadian charities that operate outside of Canada. They all…
Here are certain Canada Revenue Agency Information Letters on Canadian Charities Operating Abroad. November 04, 2006 Here is the compilation of CRA Information Letters on Canadian Charities Operating Outside of Canada Download Article
This excellent slide presentation by Terry de March of the Canada Revenue Agency, Charities Directorate, highlights the most important compliance problems for registered Canadian face. Many charities could avoid problems by reading this article and ensuring compliance with the issues…
Canadian non-profits that do NOT have charitable status have their own legal requirements, which are different from those of registered charities. Such non-profits generally have greater flexibility in terms of activities, however, they do not have some of the advantages…
Increased media, donor and regulatory scrutiny has resulted in more charities conducting informal legal audits to prevent problems, rather than reacting to them. October 03, 2007 Some Canadian charity boards and senior staff when dealing with legal, accounting, governance problems…
In this presentation I provide an overview of issues for Canadian charities operating abroad especially Jewish charities interested in operating in Israel, the US and the rest of the world. I specifically discuss certain issues with respect to Israel and…
12,320 Canadian registered charities spent over $2.1 billion outside of Canada in 2005. The details are provided. October 11, 2007 My article a number of months ago looking at the T3010 statistics relating to Canadian charities that operate abroad was…
This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for…
Here is my article on Canadian Private and Public Foundations and International Activities. In this article I suggest 4 ways that Canadian Private and Public Foundations can carry on foreign charitable activities outside of Canada or assist with humanitarian relief…
Canadian charities generally cannot just gift funds to foreign charities. This article discusses appropriate direction and control over foreign activities and projects by Canadian charities. Download Article
Here is a sample contractor agreement for a Canadian registered charity conducting foreign activities I prepared it for the Capacity Builders Charity Law Information Program (CLIP) in order to assist charities with understanding what such an agreement could look like.…
Charities, by virtue of their reputation and access to resources, in some cases make a tempting target for terrorists who are trying to acquire funds and/or legitimacy. Canadian charities need to be diligent in ensuring that their resources are used…
In this article I discuss how Canadian charities can work with other Canadian or International Organizations that are not registered Canadian charities as long as they maintain direction and control of the Canadian resources. It is very important that charities…
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 Canadian…