Here is an interesting guide for those involved with funding NGOs around the world. Don’t be put off by the title – you may still be intelligent even if you don’t follow all the principles! Here are the ten…
I will be one of the presenters at an upcoming PFC program called Global Giving – Possibilities and Pitfalls. PFC 2010 Professional Development Sessions 555 René Lévesque Blvd. West Suite 900 Montreal, QC H2Z 1B1 T. 514.866.5446 F. 514.866.5846 www.pfc.ca…
Here is an article on the Chronicle of Philanthropy about New York State’s new law limiting deductions for donors who earn over 10 million http://philanthropy.com/article/NY-Governor-Signs/123863/ It is thought that other states as well as the Federal government may follow this…
The 4th annual Artez InterAction one day conference is coming up on September 28, 2010 at the Mars centre in Toronto. There are lots of good speakers but make sure you catch Claire Kerr – she is a very funny…
Did you know that there are a number of Canadian charities with over 10,000 employees? These statistics are according to the 2008 T3010 Registered Charity Information Return numbers from the Canada Revenue Agency. There are 241 who have over a…
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…
Here is the segment (2.5 minutes) with Sean O’Shea, a consumer reporter for Global TV. Mark Blumberg, moi, is being interviewed along with much more serious, important, and influential characters such as Marcel Lauzière of Imagine Canada
The case involves the CRA denial of EFILING privileges to Mr. Christopher Paterson, an individual who prepares clients’ returns because he assisted them with a “scheme” in which the applicant “accepted money from taxpayers who wished to “donate” to these…
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 —…
The Kootenay Doukhobor Historical Society v. The Queen case illustrates quite well that even if a non-profit and a staff person agree that the staff person is an independent contractor, there is an independent contractor agreement, and the staff person…
Here is a list with the 2008 – 2011 deregistrations with scanned copies of the actual letters sent by CRA to the charities outlining their reasons for revoking or annulling their charitable status. In some cases there are links to…
Here is a copy of a sample Canadian Charity Audit Pre-Audit List and Charities Directorate Audit Questionnaire for a general audit by CRA. The list gives an indication of the documents and questions that CRA may cover or ask on…
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…
Too many people think that fair market value is the “highest price” you can get for something. In fact that is not correct and the “highest price” is not fair market value – it is the “highest price”. Here is…
Alberta requires some charities to register under its Charitable Fund-raising Act including those who raise $25,000 or more per year, or use a fundraising business to fundraise for the charity. There are exclusions if your charity only fundraises from family…
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…
With the recent changes in the 2010 Federal budget including the elimination of the 80/20 expenditure rule it became necessary for CRA to revise the T3010 Registered Charity Information Return. Here is a new fillable T3010B form updated as of…
Here is a copy of my presentation to the Ontario Council For International Cooperation (OCIC) on “Advocacy and Political Activities for Canadian International Development Charities: Some Legal and Ethical Perspectives”. Canadian_Charities_and_Political_Activities_-_Presentation_to_OCIC_2010.pdf
There was recently an interesting case “Innovative Gifting Inc. v. House of the Good Shepherd” that involved charities. This was not a case involving the Federal Court of Appeal or Tax Court – the usual places charity law issues are…
Chris Sorensen of Macleans recently wrote a piece entitled “An artful scheme: One firm’s pitch to help people use a tax shelter by buying and then donating old photos is raising eyebrows in the art world and words of caution…
Just goes to show that no matter how many front charities the Charities Directorate shuts down there will always be gullible individuals ready to believe any business that says one can put down $1,000 and get a $5,000 donation receipt. …
Here are some questions and answers from the CRA relating to the Application of the GST/HST to Canadian Registered Charities Application of the GST/HST to Charities Questions and answers A number of questions that were not answered during the…
Here is a revised version of the Canadian Charity Law Checklist by Mark Blumberg The goal of the checklist is to highlight some top Canadian charity compliance concerns.
The Charities Directorate of CRA has added a number of new pages dealing with revoking registrations of Canadian registered charities. These pages will help a charity that is either proposed to be revoked or has been revoked understand its rights…