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) or “China’s Overseas NGO […]
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 need for leadership […]
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 […]
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: Charities and […]
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 from outside of the Province […]
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. The CRA’s wording […]
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 […]
http://thefederalist.com/2015/04/27/the-clinton-foundation-is-wrong-canadian-law-doesnt-prohibit-donor-id/
Gifts to Foreign Charitable Foundations Donors in Canada often experience disappointment when wishing to give money to foreign charities because the Income Tax Act does not consider them to be qualified donees within the meaning of the Act. (Qualified donees are organizations that can issue official donation receipts for gifts they receive from individuals and […]
The 2015 Budget announces proposed changes to the Income Tax Act to allow registered charities (i.e. charitable organizations, public foundations, and private foundations) and registered Canadian amateur athletic associations (RCAAAs) to invest in limited partnerships. What’s Changing? Charities have, up to now, been mostly blocked from investing in limited partnerships by the ‘related business’ rules […]