Charities - Article Archive

Archives of firm articles to April 2013

Spamming Contrary to Public Policy?

Bolting the Barn Door

Claiming Musical Instrument Costs

Trademarks vs. Name Registrations

Loaned Funds

Organizations Pondering Taxable Subsidiaries

Charities May Be Non-Soliciting

Donation of Appreciated Shares by a Corporation

Disbursement Quota Presents Unique Challenges for Charitable Trusts

Not-for-Profit Report is a Call to Action

NPO Rental Income

Beware the Shiny Red Apple

Corporate Art Collection

Failure to Continue to CNCA

Foreign and Canadian Charities

We Are a Lot Like Our Neighbors

Donation of Space Yields No Charitable Receipt

Credit Proofing Assets – Part 3

Reading the Tea Leaves

Charitable Receipts for Barter Units

Case Law is Clear: Receipting Requirements are Mandatory

Some Good News for Registered Charities as Canada’s Anti-Spam Law is Finalized

How to Comply After You Have Continued Under the New Act – Webinar Session 2

A Stitch in Time: Paying Attention to Bylaw Details

How to Continue Under the New Act – Webinar Session 1

Collaborative Advocacy

Books and Records For Charities: Part III (What to Do About Missing Records)

The CRA is Making a List and You Should Check it Twice

Credit Proofing Charity Assets Part II

Social Enterprise

Indian Experiment Would Have Interesting Implications in Canada

New Resources to Help

Litigating Human Rights Cases

Credit Proofing Charity Assets

Donations to a Non-Profit

Books and Records For Charities: Part 1 (An Introduction)

Fitting a Square Peg in a Round Hole

Tick-Tock: Its Time to Continue

Death and Taxes May be Inevitable, But Does it Have To Be So Complicated?

Stay of Execution: New Precedent for Charities Facing Immediate Revocation

How Not to Choose a Charity

Adhering to Gift Terms

Visual Artists Granted Leave to Appeal

CRTs are Alive and Well

Each Their Own: Look Out for Different Provincial Regimes

Working Around Ban on Ex Officio Directors

Dealing With Fraudulent Donations

Residential Condos as Non-Profits

CRA Helps Canadian Find the Right Charity

Personal Political Activity

Good for the Goose, Not Apparently for the Gander

Membership is About Control

Getting on Board with the CNCA

If They Were So Prescient, How Did They Not See That Coming?

Non Profit Organizations and the Income Minefield

Ideas for Advanced Fundraising

A Fiduciary Obligation

The Impact of Business Activities

Employee Directed Gift to A Charity

Calling a Plumber

Virtual Currencies

Why Every Charity Should Consider Incorporation

No Obligation for Charity to Issue a Receipt for a Gift

Check Those Receipts

Religious Organizations Under Attack

Finance Committee Report is a Disappointment

Market for Art is Subject to Unparalleled Sources of Ambiguity

Foreign Bribery Rules Will Now Apply to NGOs

New Hope For Taxpayers Caught in Charitable Donation Tax Shelter Schemes

Feeling Duped Into Donating

Charitable Receipting Can be a Charity’s Achilles Heel

T-3010 Mounting Complexity for Charities

The Friction Factor

New Canadian Anti Spam Laws on the Horizon

How to Structure Community Interest Corporations

Predicting 2013: Thoughts About the Upcoming Year for Charities

Accumulation of Profits in a Non-Profit Organization

Lessons on Political Activity – From New Zealand

Why Jurisdiction Matters to Corporate Finances: CNCA vs ONCA

Fundraising By Charities

Tough Ruling in Non-Profit Distribution to Members

Santa’s Philanthropy

Unanimous Members’ Agreements: a New Era in Not-For-Profit Managmeent

Donation of Intellectual Property Rights Can Be Controversial

Drawing the Line on the CNCA’s Financial Requirements

In Incentive Lies Behaviour – If You Understand the Incentive

Non-Profits and Taxable Subsidiaries

Maiden Voyage for the New Political Communication Rules

Revocations!

Tax Court Decision of Major Impact to Charity Directors and Tax Professionals Alike

Loss Reduction Activities of a Non-Profit

Taking the Path Less Travelled – Continuing Provincially

Continuing Under the New Ontario Not-For-Profit Corporations Act

Sometimes the Wheels of Justice Turn Too Quickly

Donation of Flow-Through Shares

Taking the Path Less Travelled – Options Other Than Continuing

Taking Matters Into Your Own Hands

Google and CRA Q and A

Bylaws – Who Needs em

Avoiding the Wrong Kind of Publicity

Who Signs the Organization’s Cheques?

Stuff the CRA Says

Fighting the Wrong Battles

Bringing the Provinces Back In – Creating a Federated Charities Council

Considering Costs in Estate Litigation

Community Foundations as a Wind-Up Destination

Donations In Kind and Appropriate Due Diligence

A Charitable Executor

Close Encounters of Special Act Corporations

Directors’ and Officers’ Duties under the CNCA

HST and Sponsorships for Charities

ONCA: Two Steps Forward, One Step Back

The Alberta Advantage

The Evolving Law of Charitable Gifts

Another Cautionary Reminder

The Case of the Disappearing Agent

Not-for Profits Should Be Doing Some Strategic Thinking

Ontario Budget Would Hit Higher Income Donors

NPOs’ Internal Procedures are Subject to Judicial Review

Artists Triumph in Supreme Court

Charity Board Responsibility

Charity How-To: What to do when Faced with an Issue of Non-Compliance

Preparing for the “Big If”

New CRA Guidance on Ineligible Individuals

Access to Members’ Personal Information

Directors’ Liabilities under the CNCA

Spousal Sharing of Charitable Tax Deductions Goes From Policy to Law

New CRA Ruling on Making Loans to Foundations

CNCA TIDBITS

Ineligible Individuals

CRA puts Federally-Incorporated Charities on Notice

Alberta Bound

Accessibility for Ontarians with Disability Act (AODA)

Books and Records for Charities: Part II (How to Actually Keep Records)

BEST LAWYERS PUBLIC RELEASE

Web Site Risks

Social Enterprise and HST

Unincorporated Religious Organizations and the Neutral Principle of Law Doctrine

Social Enterprise Movement is Gaining Momentum

Accessibility for Ontarians with Disability Act (AODA) Part II

A New Policy Idea – Tapping the Wealth of RRSPs

My Year End Dream

It’s Giving Season: Tax Credits for Charitable Donations vs. Political Contributions

Another Refusal to Register Appeal Fails at the FCA

Sexual Harassment: Managing the Risk

Volunteering Is Rewarding – But Brings Its Own Hazards

Reporting Social Assistance Payments

Charities and Politics – A Bit of History

GST/HST For Charities

CNCA Directors in 3 Acts

It Gets Better and Better

Planned Giving Expertise – Now A Necessity

Ecological Gifts and Change of Use Tax

CRA Releases new GST/HST Info Sheet on Children’s Camps

Anticipating the New Ontario Act

Balancing Confidence and Flexibility in Gift Planning

Policy and Procedures in the Non Profit Sector

What Can a Non-Profit Organization Pay Out to its Members?

Annulment Offers Second Life to Charity

Crowdfunding: New Challenges to Old Tax Policies

Changes Afoot at Canada Council for the Arts

Canadian/American Cross-Border Conservation Success

Extra-Provincial Registration for Charities and Not-for-Profits

Lack of Nuance in the Charity System Strikes Again

Sometimes Directors Should Be Liable

Elections and Third Party Advocacy

What’s In a Name? Brand Protection for Non-Profits

Meetings of Members Under the CNCA

Charities and Related Businesses

Erosion of the Alberta Advantage

Unpaid Pledges

CRA Policies Are Not Law

Alberta Law Reform Institute Report: Reform in Alberta?

CRA Releases 2015 Charities Program Update

Killing Two Birds with One Stone – New Budget Changes Mean Social Enterprise Opportunities

Securing the Future of Your Organization

Proposed Changes for Charities and NPOs Operating in China

Third Party Fundraising

Transparency in the Charitable Sector

Loyola and the Future of Religious Charity

CRA Duly Dispatched

NQS, GRE and the ITA – Three Letters, Two Concepts, and One Complicated Issue

Validating Scholarships Limited by Gender

Canadian Charities take Political Complaints to UN

Independent Contractor vs. Employee – What you need to know

Spotlight on Estate Gifts

Ontario Accessibility Reports Overdue

Supreme Court Rules Against Director of a Charity

Reorganizing A Non-Profit/Charity to Secure Efficiency and Stability in Operations – A Current Case

CRA ‘Control & Direction’ Rules Get Federal Court Bolster

The Poor are Always With us but how is the word Defined?

Dealing with Donor Benefits

NPOs and Charities That Receive Government Funds Should Know the Risks

Paving the Road to Hell – Donating the Proceeds of Private Company Shares and Real Estate

Charity has Charitable Status Revoked for Conferring Undue Benefits on Director

CRA Issues Political Activity Advisory for Charities during Federal Election

Green Party’s Complaint Against Debate-Sponsoring Foundation Highlights Increasing Chokehold on Charities

More on Gifts of Land: The Question of Capital vs. Income

Intelligence Tools and Business Analytics for Improving Performance

New Ontario NFP Act Delayed… Again