It is good to see more Federal and provincial cooperation in the charity area. Here is a pamphlet jointly put out by Revenue Quebec and CRA entitled Charitable Donations and Gifts – Giving Wisely by Revenue Quebec and CRA. It…
The CRA is cracking down on tax preparers and others who issue false charitable donation receipts. Canada Revenue Agency News Release Brampton tax preparer guilty of tax fraud scheme Brampton, Ontario, July 15, 2010…On June 29, 2010, Leslie George…
The Tax Court of Canada case Nantel, M. et al. v. The Queen provides an interesting discussion of valuation of art. The court dismissed the taxpayers appeals and sided with the Canada Revenue Agency. The case is at: The…
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…
The Department of Finance Canada has published “Legislative Proposals Notice of Ways and Means Motions” and “Explanatory Notes”. Many readers will find the explanatory notes more helpful to understand the effect of these changes. These proposals will generally try to…
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…
The CRA has laid charges against a promoter of an art donation scheme in which there was a donation of overvalued artwork to the Municipality of Larouche. Municipalities are qualified donees entitled to issue official donation receipts just like registered…
The world changed on July 14, 2010. Well at least all links to the Charities Directorate website changed that day – so if you have an old link in most cases it will take you to a referral page and…
This case involves an accountant, Mr. Michael George Perris, recommending a charity tax shelter scheme to his client that was unsuccessful. The case deals with whether this accountant is a fiduciary and if so whether he breached his fiduciary duties…
In this letter CRA discusses “Whether the adjusted cost basis is a reasonable proxy for “cost” of an interest in a life insurance policy in applying the deeming provisions of 248(35) with respect to a gift to a qualified donee…
This article entitled “With social media, know potential risks and plan ahead” provides some tips for charities interested in using social media. The article appeard in Canadian Fundraiser and Philanthropy, July 15, 2010. http://www.canadianfundraiser.com/newsletter/article.asp?ArticleID=3370&ClientID=13785
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…
Here is a link to the upcoming Ottawa seminar
here is CRA’s Charities Connection #3
here is a revised version on the UK Charity Commission Guidance Internal Financial Controls for Charities (CC8) Here is the summary: A1. What is this guidance about? Internal financial controls are essential checks and procedures that help charity trustees:…
Here is the Blumbergs Canadian Charity Law List – June 2010 -if you would like to be on our mailing list you can do so at: https://cancharlaw.thewire.dev/subscribe/ If you find the information useful please forward to friends. There is no…
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…
Industry Canada last week released draft regulations for the CNCA, the new Federal non-profit act. There is also a “Notice from the Director — Consultation on proposed Canada Not-for-profit Corporations Regulations” dated June 25, 2010 which contains an explanatory note…
I will be leading two new workshops for the Charity Law Information Program (CLIP) on two hot legal issues – Fundraising Compliance and Appropriate Receipting. One can attend them both, plus a networking lunch, for $50, or each workshop is…