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CRA Warning to charities: no lending of charitable registration numbers
CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name…
Should we set up a Canadian Charity and if so How?
This article discusses considerations in setting up a registered Canadian charity and how to establish the charity. Download Article
Is Social Enterprise or Community Economic Development considered charitable under Canadian law?
This entry discusses whether social enterprise, social innovation, social financing or community economic development (CED) is charitable. The short answer is “it depends”. The slightly longer answer is that “social enterprise”, “social innovation”, “social financing” or “community economic development” (CED)…
Complaints about Registered Canadian Charities
[UPDATED POST IS HERE] Charities do a lot of great work. But with over 85,000 of them, and a few hundred bad apples amongst the lot, there will be times that you will be disappointed in a charity. …
How Can Canadian Charity Obtain Cost-Effective Legal Services from a lawyer?
This article discusses how Canadian charities can obtain legal services in a way that will not break the bank. This is a big problem. According to the T3010 statistics a majority of charities spend zero on professional services which services…
Bequests – Avoiding problems with the ultimate planned gift
Here is a copy of my article ‘Bequests – Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar Association Conference. Download Article
Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems
Here is a copy of my presentation to the Canadian Association of Paralegals on Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems. Download Article
Structured Arrangement versus Conduit for Canadian Charities and Foreign Activities
This article discusses the difference between an acceptable intermediary relationship between a Canadian charity and a foreign charity or NGO (a structured arrangement) and an unacceptable arrangement such as a conduit. Download Article
T3010 – Canadian Charities – Please File your T3010 on time!
This article discusses the T3010 and the importance of filing it accurately and on time. Download Article
Global Philanthropy: Canadian Charities and Foreign Activities -Estate Planning Council of Toronto
Here is a copy of my presentation Global Philanthropy: Canadians and Canadian Charities and Foreign Activities that I delivered to the Estate Planning Council of Toronto.
CRA Revokes Choson Kallah Fund of Toronto as tax shelter donation arrangement
The problem of abusive charitable tax shelters using the developing world as a marketing tool continues. It just goes to show the importance of dealing with credible and legitimate charities if you want to make the world a better place.…
New CRA Application for Registered Charity Status (T2050) and Guide (T4063) in December 2008
In Newsletter #31 CRA Advised that New T2050 and T4063 December 2008 marks the release of the new Form T2050, Application to Register a Charity Under the Income Tax Act, and its companion Guide T4063, Registering a Charity for Income…
CRA Reminds Canadian charities of 2009 disbursement quota changes
The CRA has reminded charitable organizations (not foundations) that these charitable organizations will beginning in 2009 have to in addition to other disbursement quota requirements need to spend 3.5% of the value of all of their property the charity has…
Good Works by Canadians Outside the Registered Charity Realm
Although this website focuses on foreign activities of Canadian registered charities, I would be remiss in not mentioning that there are many ways to perform good work abroad that are outside the charitable sector. For example, you could: 1. make…
What is the Charitable Goods Policy of CRA and What is its Impact?
This brief article discusses the Charitable Goods Policy of the Canada Revenue Agency. As a general rule Canadian charities can only gift or grant resources (money and equipment or anything of value) to a qualified donee including another Canadian registered…
Are there limits on how much foreign activities a Canadian charity can conduct?
There is no limit as to the amount of foreign activities that a Canadian charity can conduct. Newsletter No. 20 advises: Q. Is there a limit on how much activity a registered charity can carry on outside Canada? A. No.…
FAQ – Are there Residency Requirements for the Directors of a Canadian Charity?
This FAQ looks at whether there are residency requirements for Canadian charities. FAQ – Are there Residency Requirements for the Directors of a Canadian Charity? To answer this question we first look to Registered Charity Newsletter No. 20 from the…
Bequests – Encouraging Bequests While Avoiding Legal and Ethical Issues
I recently delivered a presentation to a number of international development charities in Ottawa entitled “Encouraging Bequests While Avoiding Legal and Ethical Issues”. It covered issues such as the CRA Fundraising Policy and its effect on planned giving and bequests,…
Charity questions for our political parties in this 2008 Canadian election
Although charities are greater than 10% of our economy in a federal election the charitable sector gets between 0 and 0.01 of the attention. We spend a lot of time talking about sweaters. In this blog I ask a few…
Blumbergs Canadian Charity Law List – September 2008 – Fundraising, Lobbying, Political Activities
In the September Newsletter we discuss the CRA Fundraising Consultation, provide my article on Canadian Charities and Foreign Activities which appeared in The Philanthropist, review rules for lobbying and political activities by Canadian charities, and provide a link to the…
How Much Should A Canadian Charity Spend on Overhead such as Fundraising and Administration?
Here is my updated article on “How Much Should A Canadian Charity Spend on Overhead” Why low overhead may not be a good thing for a charity and what is appropriate? I am occasionally asked ‘what is an appropriate…
Canadian Federal Election – Canadian charities must avoid partisan political activity
Canadian registered charities need to scrupulously avoid involvement with partisan political activity. In this brief note we cover CRA policy statement CPS-022 on political activity by charities and CRA’s Advisory on Partisan Political Activities. It is really important for Canadian…
Lobbying and Canadian Non-Profits and Charities: To register or not to register
On July 2, 2008 the Lobbying Act came into force and many non-profits and charities are completely unaware of its existence or its effect on their activities. Lobbying is defined broadly under s. 7 of the Lobbying Act and includes…