By C. Yvonne Chenier, QC Donors are happy and charities are sometimes amazed (and perhaps a bit skeptical) when told that anyone can amass information about charities without even picking up the phone to call the charities themselves. Besides a few private research services that gather information about charities, much pertinent information about any charity […]
By Arthur B.C. Drache, CM, QC A ruling letter issued early in 2015[1] by the CRA dealing with third-party fundraising offers nothing particularly new in the way of interpretation but does offer a bit of clarification. The question posed seemed to be by an official of a charity who was questioning situations where a third-party raised funds […]
By Karen J. Cooper The second draft of a new law dealing with the activities of foreign non-governmental organizations operating in China has been released for public consultation on the website of the National People’s Congress of the People’s Republic of China.[i] This law, The People’s Republic of China Overseas NGO Management Law (Second Draft) […]
Mark S. Anshan Non profit organizations (NPOs) are constantly looking for new talent to fill leadership roles that will ensure their ongoing viability and success. Leadership development and succession planning have become important issues being addressed by NPOs. There is competition for experienced and highly skilled leaders. The challenge for NPOs is to address the […]
By Adam Aptowitzer Recent budget changes may herald new opportunities for social entrepreneurship. The Federal Government proposed changes in Budget 2015 to allow charities to own LP units. The change was apparently intended to resolve a technical problem involving investments by charities, but it may have a useful side benefit in allowing charities to structure […]
By Tanya Carlton The CRA recently released its 2015 Charities Program Update.[1] According to Cathy Hawara, the Director General of the CRA’s Charities Directorate, the purpose of the Update is to promote transparency in regards to the programs of the CRA and the diverse activities of the charitable sector. The Update focuses on five main topics: […]
By C. Yvonne Chenier, QC Those who want to incorporate a non-profit organization in Alberta are faced with the decision whether to incorporate under the basic Societies Act or the more complex Companies Act, Part 9 (if they choose not to be created under the new federal Canada Not-for-Profit Corporations Act). Any non-profits who come […]
By Alexandra Tzannidakis The CRA’s Charities Directorate continually develops and updates a variety of policies and guidance for public consumption that are presumably predicated on their own internal policies. It has an extensive list of policies available online that are aimed at registered charities, voluntary sector professionals, and (according to its website) its own officers. […]
By Arthur B.C. Drache, CM, QC Several recent articles in the Globe and Mail dealt with the apparent failure of some major donors to honour pledges made in conjunction with the expansion of the Royal Ontario Museum in Toronto. A Globe and Mail investigation[1] showed the Royal Ontario Museum is still owed $23 million in unpaid […]
By C. Yvonne Chenier, QC Since 2007 Albertans have enjoyed what has been dubbed by some a “Super Credit” for donations to their favourite charities. In the spirit of generosity in 2007, the Alberta Government enhanced the tax credit to 21% from 12.75% on total annual donations over $200. Combining this with the Federal Tax […]