You can find out more about the starvation in East Africa by visiting the website of the HUMANITARIAN COALITION which “is a network of Canadian NGOs determined to unite in cases of humanitarian crises. The Humanitarian Coalition is formed by…
Here is the Blumbergs Canadian Charity Law List – July 2011. Blumbergs Canadian Charity Law List – July 2011 FEATURED 1) Upcoming Charity Law Information Program seminars with Mark Blumberg Here are some upcoming CLIP Seminars across Canada which will…
Here is an short article in Macleans magazine entitled Buy, Sell, Donate. I have warned on many occasions that using financial analysis to value charities is fraught with problems which are often not acknowledged by those who claim they can…
Here is Imagine Canada’s Statement on Compensation in the Charitable and Nonprofit Sector Here are some of my thoughts on compensation when the C-470 debate was raging; Private members bill on Canadian registered charity salary disclosure and salary cap not…
Here are some revocation letters from the Charities Directorate of CRA to certain registered charities. These letters set out the CRA reasons for revocation. CRA letter to Children’s Leukemia Research Association Canada CRA letter to Rich Wilkerson Ministries CRA letter…
The CBC recently prepared a short segment on the Canadian cancer society. Here are a few comments on the issue. I will update this page over the next few weeks as more information comes to light. CCS SPENDING Here are…
Many US charities are interested in fundraising from Canada. Canadians donate approximately $13 billion to charity every year. As well, many US 501(c)(3)s are looking at accessing Canadian Foundation and Canadian federal or provincial government funds. There are many options…
The CRA has just released Charities No. 7 with information on the Charities Partnership Outreach Program (CPOP), reminders to registered charities to file their T3010, a new Guidance CG-004, Using an Intermediary to Carry out a Charity’s Activities within Canada…
Here is a great quote from Sam Younger, chief executive of the Charity Commission, that Canadian charities should think about. “I hope that, over the course of the next few years, we’ll see charities viewing good governance not as a…
Here is an article I recently wrote for the Canadian Donor’s Guide entitled “Receipting Takes Front and Centre in Federal Budget” You can see the article at: “Receipting Takes Front and Centre in Federal Budget” or
Here are a couple of interesting blog postings notes entitled “Budget 2011 Cracks Down on Abusive Charities” and “Beware of tax shelter donation arrangements”.
F. Max E. Maréchaux, is a partner at the law firm of Miller Thomson LLP. According to Federal Court of Appeal decision “F. Max E. Maréchaux participated in a “leveraged donation” scheme. The essence of the scheme was that, for…
Another tax preparer has been sentenced to jail for the issuance of fraudulent official donation receipts. This tax preparer was based in Etobicoke, Ontario and issued over 34 million of false receipts. Here is the Canada Revenue Agency News Release:…
What is Canadian registered Charity’s “Own Activities” when using an intermediary? In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” it notes: “1.1. Own activities A charity usually carries on its activities using its staff…
The CRA expects that Canadian charities using intermediaries in Canada such as non-profits that are not charities or business will maintain direction and control over their resources. What is “direction and control”? In CRA’s Guidance “Using an Intermediary to Carry…
The purpose of the Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” is to help charities understand how they can appropriately work with non-charities in carrying out their charitable activities and CRA’s expectations of registered Canadian…
It is pretty obvious that Canadian charities, whether operating in Canada or outside of Canada, cannot directly or indirectly support terrorism. Canada has anti-terrorism legislation and charities should due due diligence before transfering assets to non-profits and other entities both…
Yes there are restrictions on how a Canadian registered charity can use its resources. In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” it notes: “3. Are there restrictions on how a charity can use…
Canadian registered charities can in general carry out their own activities by using staff or volunteer. That is not too difficult to understand. However, CRA also allows that a Canadian registered charity can carry out its own activities by using…
Yes there are a number of court decisions dealing with Canadian registered charities and how they are allowed to interact with organizations that are non-qualified donees. In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”…
A qualified donee is a number of organizations that can issue official donation receipts. In general a Canadian registered charity is allowed to make a gift to another qualified donee. On the other hand a Canadian registered charity is not…
A written agreement between a Canadian charity and an intermediary is important but not sufficient to show direction and control. Also CRA has certain requirements for agreements. In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within…
What is a description of activities for charitable activities carried out by an intermediary? A “clear, complete, and detailed description ” desciption of activities is a ery important part of showing that a Canadian charity has “direction and control” over…
What is a conduit under CRA’s Guidance on Registered Charities Using an Intermediary In Canada? It is important for charities to understand the concept of “conduit”. Registered charities cannot just flow funds through from the registered charity to a non-profit…