We have created a course entitled “Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?”. The course is $149 and you can register at https://charity-law.teachable.com/ Here is an overview of the course: Should We…
The compliance requirements and restrictions on private foundations in Canada are frequently misunderstood, even by those who run large private foundations. Here is our article Fallacies about private foundations in 2019 that might be helpful in dispelling these myths. If you are…
David Callahan recently reviewed Rob Reich's new book “Just Giving: Why Philanthropy is Failing Democracy and How It Can Do Better.” in an article “Impossible to Justify” A Political Scientist Takes on American Philanthropy”. The review and the book are a further…
The Swiss Aga Khan Foundation has been added to the list of “Foreign charities that have received a gift from Her Majesty in right of Canada”. They have not been on the list for a number of years. We have discussed…
The Charity Commission of England and Wales has significant material to help charities understand the importance of putting in place systems and implementing them to safeguard charity beneficiaries, as well as staff and volunteers. Sometimes the issue is framed in terms…
On Thursday December 13, 2018, Bill C-86 received Royal Assent. Within this Bill, there are several changes to the Income Tax Act related to charities, especially with regards to political activities. The change allows Canadian registered charities to conduct public policy dialogue…
As of November 14, 2018, CRA will no longer send out the peel and stick barcode labels with the T3010 annual information return package. These stickers were on the back of Form TF725, Registered Charity Basic Information Sheet. Charities will…
The CRA released today their Report on the Charities Program 2016 to 2018. They note: “We made the report shorter by reducing the amount of text and added more visuals. The report is now easier to understand and has a more…
On Wednesday November 28, 2018 I presented to the Senate Committee on Finance in Ottawa. My presentation dealt with Bill C-86, Budget Implementation Act, 2018, and specifically the proposed changes to the rules and regulations on political activities carried out…
I wrote an article many years ago encouraging informal legal reviews by non-profits and charities. It was called “Canadian nonprofit and charity legal audits: Forget about it!”. Over the past 11 years the world has changed a bit – more…
The Government of Canada recently announced that it will now be using the Market Basket Measure (“MBM”) to measure Canada’s poverty line. Previously, Canada did not have an official measure of poverty; rather MBM was used along with Low Income…
On Monday November 19, 2018 I presented to the Special Senate Committee on the Charity Sector in Ottawa. My presentation dealt with a number of areas especially transparency of non-profits and registered charities, good charity regulation, and political activities by…
Here is our article Finance 2018 Fall Economic Statement and its Impact on Canadian Charities, Journalism and Social Finance.
There have been a number of articles in the media on a Catholic school in Toronto called St. Michael’s College School over the last week and a number of recent incidents involving sexual assault and what the National Post describes as…
Here is the new Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.
Canadian registered charities must file their Registered Charity Information Return (Form T3010) on an annual basis within 6 months of their fiscal year end. Generally, CRA will send the T3010 package (which includes the peel-off labels) to the Charity’s mailing…
The Companies Branch of the Ontario Ministry of Government and Consumer Services (“MGS”) is very heavily backlogged at the moment. Estimated times for processing applications that generally would have taken 6 – 8 weeks are now taking 4 or more months! …
The CBC today covered the issue of Canadian pro sports teams and their fundraising charities in “Pro sports charities hoarding cash, overspending on fundraising, watchdog says“. This is a follow on to the coverage by the Toronto Star from 2010. There…
There have been large changes over the last week in the rules for Canadian registered charities and political activities. Here is our article Finance Changes to Political Activities and Canadian Charities. If you are interested in the issue of Canadian charities…
Even with the Ontario Not-for-Profit Corporations Act (“ONCA”) looming, we are still seeing recently incorporated non-profits that are set-up under the Ontario Corporations Act (“OCA”). Here is an article on some of the reasons why this is generally not a good…
On October 25, 2018 the Department of Finance posted Legislative Proposals Notice of Ways and Means Motions and Explanatory Notes which among other things change the rules for Canadian charities carrying out political activities. Essentially the Income Tax Act is…
Gary Huenemoeder has joined Blumbergs as a Charity Audit and Compliance Advisor to assist Canadian registered charities when they are being audited and more importantly to conduct informal risk reviews of a charity's operation (preferably before the audit) to identify and…
For many reasons a charity may decide that it is beneficial to change its fiscal year. CRA has guidance on how to request such a change and now CRA has published an infographic on the topic.
Here is Blumbergs' submission to the Department of Finance on their recent Draft Legislative Proposals Regarding Political Activities of Charities. For further information on political activities and Canadian registered charities see our directory of blogs and documents.