By: Alexandra Tzannidakis Many larger charities are structured in such a way that there is a head organization with subordinate divisions operating below it. For example, a charity that operates across the country may do so by way of local ‘chapters’ overseen by a main organization, or a religious governing body may have several related […]
Social Investment changes in Charities Accounting Act
By: Alexandra Tzannidakis Among other things, Bill 154 (the proposed Cutting Unnecessary Red Tape Act) makes significant changes to the Charities Accounting Act (“CAA”). The changes give charities increased freedom and certainty in making “social investments” where the focus is mission-related results rather than financial benefit to the charity. A brief backgrounder is in order […]
Cutting Red Tape for NPOs and Charities – Changes to OCA
By: Karen Cooper On September 14, 2017 the Honorable Brad Duguid (irony?), Ontario’s Minister of Economic Development and Growth introduced Bill 154, Cutting Unnecessary Red Tape Act, 2017, (“Bill 154”) as part of a government initiative to reduce red tape – red tape is an idiom that refers to excessive regulation or formal rules. Bill […]
Bill 154 & the ONCA – Two Steps Forward, One Step Back
By: Sylvie Lalonde Those of us who work in the not-for-profit sector have been eagerly waiting for some developments with respect to the Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”). On September 14, 2017, the Ontario government introduced Bill 154, Cutting Unnecessary Red Tape Act, 2017, which contains the enabling legislation that will allow the […]
Opportunity is Knocking for Charities Sector- LOUDLY
By: Adam Aptowitzer The tax proposals currently the subject of much public discussion have more or less bypassed the charities sector. Indeed, the changes will not directly affect the regulation of donations or the charities themselves. However, indirectly, the reduction of taxable income in the hands of Canadians will undoubtedly lead to a reduction in […]
Rules Around Raffles: Don’t Get Sent Up the River for Sending Rubber Duckies down the River
By: Kara Johnson Raffles (or, properly speaking, raffle lotteries) can be a fun, efficient, and relatively non-labour-intensive means of making moderate amounts of money for a not-for-profit or charity. Did you know, however, that the regulatory framework governing raffles (charitable gaming) ultimately flows from the Criminal Code? That’s right; if you don’t want to get […]
CRA and the CHAMP
By: C. Yvonne Chenier Those of us, who deal with the Canada Revenue Agency Charities Directorate (the “CRA”) on behalf of clients on a regular basis, have often lamented about the old fashioned ways of communicating and filing that they use, i.e. telephone, fax and snail mail or courier. But similar to how businesses and […]
Small Change Large Consequences
Ontario’s Regulatory Change to the Payment of Directors By: Adam Aptowitzer The system of Charity Law which Canada inherited from Britain upon Confederation was focused on the need to protect charitable property. Part of this system included rules which forbade those with control of such property from benefiting from it. These rules are still in […]
Withholding
By: Adam Aptowitzer Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is justifiable it is important to recognize that charity regulation is only one function of the Canada Revenue Agency (the “CRA”) and that charities are answerable to the CRA for […]
Foregoing Naming Rights and Anonymous Gifts
By: Arthur Drache An article in the Globe and Mail which appeared on line in June[1]highlighted a number of major gifts for which the donor did not ask for naming rights and indeed and personal recognition. For example, Judy Matthews and her husband, investment banker Wilmot Matthews, have previously made donations to develop public spaces […]
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