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Issuing Receipts: What’s A Charity’s Obligation?

January 17, 2018

By: Arthur Drache Towards the end of last year the CRA “published” an on-line video dealing with the question of “who the true donor of a gift is”.[1] We found is moderately interesting but nowhere nearly comprehensive if one were to judge by the questions we often get. We regularly are asked questions by charities […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, charitable receipts, donor, Drache Aptowitzer LLP, proper receipting, receipts

Community Economic Development

November 20, 2017

By: Arthur Drache For myriad reasons circumstances may arise where a community may be threatened by a loss of services and may have to turn to outside sources to help. A few decades ago, for example, the Province of Manitoba had a programme which helped provide dental services to small towns which had no accessible […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, CED, Community Economic Development, CRA guidance, disaster relief, Drache Aptowitzer LLP, private benefit

Foregoing Naming Rights and Anonymous Gifts

July 14, 2017

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 […]

Filed Under: Articles, Charities - Current Articles Tagged With: anonymous donation, anonymous gifts, Arthur Drache, charitable donation, Drache Aptowitzer LLP, no-name donation, religious donations

Government Moves on Charity Political Activities File

May 23, 2017

By:  Arthur Drache Having been given cover by an independent group of charity practitioners’ Report, the government has abandoned all aspect of the “project” of the CRA examining charity political activities. Last September, the Minister of National Revenue launched a consultation process with the charitable sector and the public to assist in clarifying the rules […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, Canada Revenue Agency, consultation on political activities, CRA, suspended audit, suspension of audit

When Donor Advice is not Taken

February 24, 2017

By: Arthur B. C. Drache There are hundreds of donor advised funds registered as charities in Canada and thousands in the United States. In a nutshell, these funds receive capital from donors and invest those funds. Conceptually, each specific fund is thought of (by donors anyway) as separate but the fact of the matter is […]

Filed Under: Articles, Charities - Current Articles Tagged With: Arthur Drache, directed donations, Donor Advice, donor education, non-profit quarterly, qualified donee

Receipt Issuing and Donor Goodwill

December 22, 2016

By:  Arthur Drache Each year in January and February we review our list of charitable donations made and start checking to see whether we have received receipts for the donations. Over the years we have found that inevitably there will be some problems though generally the issuing of receipts has become more expeditious with the […]

Filed Under: Charities - Article Archive, Charities - Current Articles Tagged With: Arthur B.C. Drache CM QC, Arthur Drache, charitable donations, charity receipts, donations, Drache Aptowitzer LLP, good will, goodwill, receipting

Indian Bands as Municipalities

November 16, 2016

By: Arthur Drache, C.M., Q.C. Under the Income Tax Act [1] Indian Bands which qualify as public bodies performing a function of government in Canada are exempt from tax. But for years the issue was always how to determine what activities were required to meet the test. This was often the subject of ruling request […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Arthur Drache, Canada Revenue Agency judgement letter, Income Tax Act, Indian Act, Indian Bands, Indian rights, Municipalilties, qualified donee, tax exempt

Ethical Investing: Social Good Ahead of Profits

September 6, 2016

by Arthur Drache Most investment fund managers have a single goal…to produce the best return on the funds under their control. Most also are subject to guidelines set by clients. These guidelines are usually associated with the quality of companies which are being considered, their size and the market within which they operate. But many […]

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Arthur Drache, ethical, funds, guidelines, investment, investments, profits, social good, social welfare

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