On December 19, 2023 CRA published their Guidance CG-032, Registered charities making grants to non-qualified donees. The new guidance is helpful, but because of the complexity of the wording from the Income Tax Act (Canada) and the lack of case…
The Department of Finance just released the “Notice of Ways and Means Motion to introduce a bill entitled An Act to amend the Income Tax Act and the Income Tax Regulations and Explanatory Notes“. Essentially, these are changes relating to donations of appreciated…
I recently received a question from a client about whether it’s possible to change the articles of incorporation. I was wondering why I was receiving such a question. And no, you cannot change your original articles of incorporation. They stay…
Even while charity law is a little different in England compared to Canada, this revised UK guidance “Decision-making for charity trustees (CC27)” could be quite helpful for directors and trustees of Canadian charities. If Canadian charities heed some of…
We will be having a new online course on “Receipting for Canadian Registered Charities” on November 28, 2024, from 1:00 PM EST to 4:30 PM EST. The cost is $295, but there is an early-bird special if you sign up…
We will be having a new online course on “Running and Maintaining a Federal Non-Profit Corporation under the CNCA – An Introduction” on December 5, 2024, from 1:00 PM EST to 2:30 PM EST. The cost is $199, but there…
The following 490 corporations were slated for dissolution by Corporations Canada in July 2024 for non-filing of their annual return (Form 4022). Some of the non-profit corporations may have subsequently filed their filings, and they may not be facing imminent…
We will be having a new online course on “Professional Advisors and Philanthropy: Helping Clients Give Effectively to Good Causes” on November 26, 2024, from 1:00 PM EST to 2:30 PM EST. The cost is $249, but there is an…
We will be having a new online course on “Donor-advised funds (DAFs) in Canada: Understanding this important and often misunderstood philanthropic vehicle” on December 3, from 1:00 PM EST to 2:30 PM EST. The cost is $249, but there is…
The Canadian government has recently posted new material on Canadian Sanctions Related to Extremist Settler Violence in the West Bank, Gaza, and East Jerusalem (occupied Palestinian territories/oPt). Here is the text of the information: Canadian Sanctions Related to Extremist…
If you have finished reading the 358 pages of documents that we posted on our blog relating to the revocation of JNF Canada from the CRA, JNF Canada has now released additional letters. I noticed that, amongst the many pages…
CRA maintains a “List of municipal or public bodies performing a function of government in Canada registered as qualified donees“. There are currently 592 entities on the list and one of those entities has been revoked. Most are Indigenous bands. …
I was very pleased today to see the Report on the Charities Program 2022 to 2023 from the Charities Directorate. Lots of interesting information and statistics from CRA. Here is the CRA report: Report on the Charities Program…
The following 500 corporations are slated for dissolution by Corporations Canada in June 2024 for non-filing of their annual return (Form 4022). Some of the non-profit corporations may have subsequently filed their filings, and they may not be facing imminent…
Educational scholarships have been around probably for as long as there have been educational institutions. In this note, we are not discussing all scholarships, only educational scholarships given by Canadian registered charities. CRA has specific requirements for educational scholarships, and…
Some registered charities funding projects outside of Canada, unfortunately, are not complying with the Canadian rules for such activities. Not complying with the rules can lead to revocation. Generally speaking, a Canadian registered charity works with (and sends funds to)…
The Canadian Jewish News (CJN) published an article today by reporters Ellin Besner and Jonathan Rothman, “Read about why JNF Canada lost charitable status after a decade of problems“. We received last week from CRA a copy of the Notice…
The CRA has recently posted more information on charities and terrorism. They also included an infographic “Protect your charity from terrorist abuse”. While not explicitly stated this new set of pages replaces the short “Checklist for Charities on Avoiding Terrorist…
Here are the CRA letters relating to the Ne’eman Foundation Canada Notice of Intention to Revoke. I would recommend that any charity that conducts foreign activities carefully review the letters. The revocation and the letters supporting that revocation have not…
CRA recently revoked a registered charity. There is a 59-page letter detailing the many reasons. One paragraph I thought was quite interesting: CRA notes: The Organization reported the majority of its disbursements on line 4920 ”All other expenditures not included…
Charities do millions of transactions every year. When is a transaction with, for example, an individual or for-profit corporation appropriate, and when is it an undue benefit? CRA recently, in a revocation letter, had a very good summary of…
There are so many weird, wonderful, and inaccurate things I hear about Canadian charities, compliance and CRA audits. Anyway nice to see CRA updating information on compliance for Canadian registered charities. CRA also provides further updated statistics below. What is…
Here is a note from CRA on new upcoming webinars on maintaining charitable registration. Charities webinars – What you need to know about maintaining charitable registration We are pleased to announce that our next webinar is coming! Registration for…
A very interesting case from BC is a must-read for any fundraiser who deals with restricted gifts. The case Boys and Girls Club of Greater Victoria Foundation v British Columbia (Attorney General), 2024 BCSC 442 (CanLII) (PDF) deals with cy…