In our article, Largest Grants from Canadian Registered Charities to Grantees (Non-Qualified Donees) in 2023, we provide a list of the 500 largest grants under the new grant to grantee system. In 2023, Canadian registered charities made a total of…
I was recently interviewed by Mary Gooderham from Canadian Family Offices on private foundations in Canada. The article is a mix of issues relating to private foundations and some of my personal background. Here is the article: Private foundations are…
In our article “Ontario rules for compensation of certain directors of Ontario charities or registered charities 2025” we discuss the Ontario rules for Ontario charities and registered charities in Ontario relating to compensation of directors and those related to directors.
Here is an updated Blumbergs’ Canadian Charity Legal Checklist. It is a checklist for Canadian registered charities to assist them with managing compliance issues. We use it as part of our informal risk reviews for registered charities. It focuses on top…
Here is the Blumbergs’ Pre-Budget Submission for the 2025 Canadian Federal Budget. For those who have been following our law firm’s submissions over the last ten or more years, they have focused on transparency and accountability in the non-profit and charity…
After almost three decades of dealing with governance for Canadian registered charities and non-profits and their directors, Mark Blumberg has now created a course to help non-profits and charities understand governance. We hope that you find it helpful. Here is a…
Here are some of the Canadian Federal Court of Appeal (FCA) decisions that relate to registered charities and RCAAAs: Jewish National Fund of Canada Inc. v. Canada (National Revenue) – 2025 FCA 114 – 2025-06-10 [PDF] Jewish National Fund of Canada Inc. v.…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations and other CRA sanctions, such as penalties and suspensions. These letters from CRA cover many different grounds for de-registration…
Here is our article How much did the largest Canadian private foundations spend in 2023?
We recently reviewed the T3010 Registered Charity Information Return database for 2023 as part of the Sean Blumberg Transparency Project. The database covers about 83,540 of the approximately 86,000 registered charities in Canada that had filed their T3010 and were…
CRA has just released today Aggregate Data from Form T1044 Non-Profit Organization (NPO) Information Return filings by non-profit organizations with fiscal period end dates in 2021 and 2022. There is a bit of a backstory for another day, but this…
It is important that Canadian non-profits and registered charities are aware of what is going on politically in Canada and also engage in appropriate and relevant political activities, as allowed by law. Unfortunately, for NPOs and charities, it is far…
For perhaps obvious reasons, I don’t have much good to say about the Alberta Government and its premier, Danielle Smith. But something interesting has come from the Alberta Government. The government has launched an Alberta Non-profit Listing Dashboard. Here is…
The Toronto Star recently had an article, “Law Society of Ontario hires retired senior judge to investigate CEO’s new, near-$1-million contract,” and it is well worth reading. This will be a learning moment for the LSO as well as other…
The disbursement quota (DQ) is the minimum amount a registered charity is required to spend each year on its own charitable activities, on gifts to qualified donees (for example, other registered charities) or on grants to grantees. The disbursement quota…
This article will try to show you some of the major differences between the CRA’s Charities Listing and the Blumbergs’ CharityData.ca databases as of November 2024 and why depending on what you want to do, one database may be better…
I don’t know if you know this, but many of the largest charities in Canada are set up under the Canada Not-for-profit Corporations Act (“CNCA”). Under the CNCA, if the non-profit corporation receives over $10,000 of public money, then it…
Tens of thousands of Ontario non-profit corporations that were originally incorporated under Part III of the Corporations Act (Ontario), had a 3-year transition period during which to bring their constating documents (i.e. letters patent, by-laws, etc.) into conformity with the…
While there are many ways of looking at the average size of a Canadian charity, typically, size is measured in terms of revenue or assets. This is probably quite unfair as some charities have a huge amount of assets and…
The US Form 990 is filed by some organizations that have addresses in Canada. Sometimes, it is a Canadian charity or non-profit in Canada that has applied for 501(c)(3) status, but sometimes, it is a US 501(c)(3) that has an…
There has been a lot of coverage of the JNF Canada revocation and lots of discussions, especially in the Jewish community. The short answer to the Question, “How much of an impact will revocation of JNF Canada have on Canadian…
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 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…