Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
You are here: Home / Archives for charities

The Impact of Business Activities

April 30, 2014

The Impact of Business Activities on Your Organization by Brent Randall If you operate an organization that engages in business activities (which CRA defines as deriving revenues from the provision of goods and/or services), the nature and goals of this business can help determine whether charitable registration is suitable for your group. Charities are able […]

Filed Under: Charities - Article Archive Tagged With: Brent Randall, business activities, charities

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

April 30, 2014

If They Were So Prescient, How Come They Did Not See That Coming? By Adam Aptowitzer On May 1st, 2013 the Federal Court of Appeal issued its judgment in the Prescient Foundation[1]. The case itself was notable not simply because of the decisions rendered by the Court on the questions in issue, but also (and […]

Filed Under: Charities - Article Archive Tagged With: Adam Aptowitzer, charities, litigation, non-compliance, Prescient Foundation

Dealing With Fraudulent Donations

April 30, 2014

Dealing with Fraudulent Donations By Alexandra Tzannidakis There is a great deal of information available for individuals on how to avoid donating to a fraudulent or otherwise problematic charity. But the donor-donee relationship goes two ways: what happens when a charity receives a donation that turns out to be fraudulent in some way? You may […]

Filed Under: Charities - Article Archive Tagged With: Alexandra Tzannidakis, charities, donations, fraud

How Not to Choose a Charity

April 30, 2014

How Not to Choose a Charity: The Folly of Overhead Ratios By Alexandra Tzannidakis To the ongoing despair of the non-profit sector, the number one criterion that potential donors use in selecting a charity continues to be the ominous “overhead ratio”. In the face of all the information available to them about their options, donors […]

Filed Under: Charities - Article Archive Tagged With: Alexandra Tzannidakis, charities, donations

Stay of Execution: New Precedent for Charities Facing Immediate Revocation

April 30, 2014

STAY OF EXECUTION: A PRECEDENTIAL WIN FOR A CHARITY AT THE FEDERAL COURT OF APPEAL by Adam Aptowitzer The charities community is well aware that the Canada Revenue Agency works to shut down charities it feels are deserving of such a punishment. In some circumstances, notably, but not exclusively, with respect to charities involved in […]

Filed Under: Charities - Article Archive Tagged With: Adam Aptowitzer, charities, dissolution

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

April 30, 2014

Books and Records for Charities: Part I (An Introduction) By Alexandra Tzannidakis The failure to maintain books and records is ground for suspension of a charity’s tax-receipting privileges. Such a suspension can translate into the loss of big donations. This article is the first in a series on what “books and records” means and how […]

Filed Under: Charities - Article Archive Tagged With: Alexandra Tzannidakis, books and records, charities, governance

Credit Proofing Charity Assets

April 30, 2014

Credit Proofing Charity Assets by Mark S. Anshan Most charities and not for profit organizations are incorporated as non share capital corporations. These corporations are considered separate legal entities from their members or directors. This ‘separateness’ protects the members (and to a large extent directors) from being personally liable in the event the organization finds […]

Filed Under: Charities - Article Archive Tagged With: charities, credit-proofing, Mark S. Anshan

Litigating Human Rights Cases

April 30, 2014

Litigating Human Rights Cases Held not to be Charitable in England By Arthur Drache, C.M. Q.C. Over the years we have regularly criticized both the CRA and the Federal Court of Appeal for what we consider to be their too restrictive view of political activities.[1] We often have cited the more “liberal” approach of the […]

Filed Under: Charities - Article Archive Tagged With: charitable activities, charities, human rights

Credit Proofing Charity Assets Part II

April 30, 2014

Credit Proofing Charity Assets Part II by: Mark S. Anshan In last month’s newsletter we discussed the method of credit proofing a charity’s assets by incorporating separate corporations to hold different types of assets and operate discrete activities. A key element in organizing into separate corporations is to ensure that independence and authority are maintained […]

Filed Under: Charities - Article Archive Tagged With: charities, credit-proofing, Mark S. Anshan

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

April 30, 2014

Books and Records For Charities: Part III (What to Do about Missing Records) By Alexandra Tzannidakis The failure to maintain books and records is ground for suspension of a charity’s tax-receipting privileges. Such a suspension can translate into the loss of big donations. This article is the last in a three-part series on what “books […]

Filed Under: Charities - Article Archive Tagged With: Alexandra Tzannidakis, books and records, charities, governance

  • « Previous Page
  • 1
  • …
  • 4
  • 5
  • 6

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

View Newsletter Archives

© 2025 Drache Aptowitzer LLP Privacy Policy Website by Law Firm Marketing