GlobalPhilanthropy.ca assists Canadian charities understand their legal and ethical obligations when operating in Canada or abroad.  GlobalPhilanthropy.ca also provides insights and information to non-Canadian charities interested in operating or fundraising in Canada.

The charitable sector in Canada has become highly competitive. There are over 85,000 Canadian registered charities. Donors, regulators, media, the public as well as other stakeholders, have increasingly high standards for charities and their operations.  GlobalPhilanthropy.ca will assist non-profits and charities in Canada in trying to be transparent, legal, ethical and effective.

This site is divided into articles, comments/blog, frequently asked questions (FAQ), and our contact information if you need to retain a charity lawyer.

To keep up to date with latest developments trying joining our newsletter http://www.globalphilanthropy.ca/index.php/pages/subscribe/ or follow charity lawyer Mark Blumberg on Twitter http://twitter.com/canadiancharity.

 

Recent Blog Entries

February 06, 2010

Brochure released for Charity Law Information Program Conference in Toronto - great speakers/topics

February 06, 2010

Webinar: Haiti - Legal and Ethical Issues for Canadian charities responding to the earthquake

OCIC, myself and Capacity Builders will be organizing a free one hour webinar entitled “Haiti - Legal and Ethical Issues for Canadian charities responding to the earthquake”  As we are all aware with the earthquake in Haiti, Canadians have responded quickly and donated generously.  Canadian charities have received record contributions to help with the disaster in Haiti.  Many of the charities raising funds for Haiti have never operated in Haiti and/or been involved in disaster assistance. We have learned from past disaster responses in post-conflict areas that good intentions and money are not enough.  Join charity lawyer Mark Blumberg (editor of http://www.globalphilanthropy.ca) as he highlights some of the top legal and ethical challenges facing Canadian registered charities operating in Haiti.  From Income Tax Act rules to ethical dilemmas it is important that charities are aware of these and other issues.  https://ocsa.webex.com/tc0505l/trainingcenter/register/registerSession.do?confID=847738481&siteurl=ocsa&currentTime=1265727600000&sessionNO=0&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306l%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D1%26date%3D4%26showpast%3Dfalse%26showreg%3Dfalse  For all Capacity Builder Webinars you can see https://ocsa.webex.com/mw0306l/mywebex/default.do?siteurl=ocsa

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February 06, 2010

An example of a dysfunctional governance situation at a Canadian charity -Rights & Democracy

There have been a number of articles on a Montreal based charity named Rights & Democracy.  One can learn a number of lessons on how not to deal with governance from this example.

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January 31, 2010

Arrest of US Baptist missionaries highlights importance of awareness and compliance with local laws

It may take a while to know the full story but so far the headlines are “Baptist group accused of child-trafficking in Haiti ” http://www.theglobeandmail.com/news/world/haiti/baptist-group-accused-of-child-trafficking-in-haiti/article1450829/ or “Haiti ‘orphans’ case: Misunderstanding or kidnap?” from the BBC.

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January 27, 2010

CRA reminder about gifts from one registered charity to another - no receipt issued

Here is a reminder from the Charities Directorate of CRA that one registered charity should not issue an official donation receipt to another registered charity.  So for example if a foundation gives another registered charity funds the recipient charity does not provide an official donation receipt.

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January 25, 2010

Being Good at Doing Good:  Safeguarding Yourself and your Charity in a Complex World - Toronto

Here is the schedule for Being Good at Doing Good:  Safeguarding Yourself and your Charity in a Complex World.  There is an amazing line up of speakers. CLIP_Conference_Schedule.pdf    Check out the topics and speakers and register while you can at http://www.capacitybuilders.ca/clip/conference/index.php for the early bird rate for this CLIP conference.  Here is a flyer if you want to circulate to your charities, their boards, volunteers and staff.  Flyer for Being Good at Doing Good

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January 25, 2010

Canadian Haiti Telethon raises over $20 million for Haiti Earthquake relief

The telethon had 2.4 million viewers and raised over $20 million dollars. 

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January 25, 2010

CRA, Public Guardian and Trustee and UK Charity Commission to speak in Toronto in February

For information on the conference see: http://www.capacitybuilders.ca/clip/conference/index.php  The conference is sponsored by the Canada Revenue Agency and I am helping Capacity Builders organize this charity conference.

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January 25, 2010

Canadian Government lifts $50M cap for Haiti donations - will match more donations

The Canadian Government recently announced that they will be lifting the cap of $50 million for matching funds. 

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January 24, 2010

Article in Embassy “Post-traumatic stress real threat to aid workers, diplomats”

This article by Laura Payton is particularly timely.

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January 22, 2010

Haiti Earthquake - Québec Announces That Donations Made by Feb 28, 2010 Will Be Deductible in 2009

Earthquake in Haiti:  Québec Announces That Donations Made by February 28, 2010 Will Be Deductible in 2009

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January 21, 2010

Donating to a Canadian charity in a disaster - suggestions to ensure funds gets to the most needy

Here are some suggestions for donating to a Canadian charity in a disaster such as we recently saw in Haiti.

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January 21, 2010

Court Certifies Class Action Lawsuit over Banyan Tree Leveraged Charitable Donation Program

Here is a press release from the law firm Scarfone Hawkins LLP on this case.  The defendants are Rochester Financial Limited, Promittere Capital Group Inc., Promittere Asset Management Ltd., Banyan Tree Foundation and national law firm Fraser Milner Casgrain LLP.  Here is the Scarfone Hawkins LLP press release dated Jan 21 2010.  Here is a copy of the Reasons for Decision of Justice Lax dated January 19 2010

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January 19, 2010

CRA to work weekends to help public with Haiti relief

To help with Haiti Relief the Charities Directorate of the Canada Revenue Agency will temporarily be working on weekends “Note: As a temporary measure, the Charities Directorate is providing additional telephone service for donors and charities who want information about donations toward earthquake relief in Haiti. The telephone service is now extended to weekends, from 9 a.m. to 5 p.m. Eastern Time.”  This is an excellent idea and will be helpful to many Canadians.  http://www.cra-arc.gc.ca/whtsnw/tms/rthqk-haiti-eng.html

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January 19, 2010

Canadian charities and embezzlement - when the river runs dry, the jagged rocks are revealed

Recently a US Report on major embezzlements by Marquet International was released.  The report covers only one type of fraud namely embezzlement or the misappropriation of resources by an employee or agent of an organization for his or her own purposes.  What is interesting is first the high number of non-profits who suffer from embezzlements.  “Non-profit and religious organizations accounted for more than 11 percent of all the incidents, consistent with our 2008 findings.”

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January 18, 2010

Why donate cash rather than goods in a crisis -some good thoughts from DFAIT

Here is some useful information from the Canadian Department of Foreign Affairs on why it is better to donate cash rather than goods during a disaster.

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January 16, 2010

Haiti Earthquake highlights difficulties for Canadian charities conducting international operations

The Haiti Earthquake shows quite vividly how difficult and complicated international charitable activities can be.  From logistical issues to security, careful planning, preparation and having the requisite experience and people on the ground are important.  At an upcoming conference in Toronto called Being Good at Doing Good (http://www.capacitybuilders.ca/clip/conference/index.php), supported by the Canada Revenue Agency, there will be extensive discussion of how charities must be careful to maximize their organization’s effectiveness and prevent your resources from being misused both locally and internationally.  There will be a number of excellent speakers and topics on the difficulties and requirements for international operations and some of them will incorporate updates and lessons learned from Haiti.

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January 16, 2010

Outpouring of support for Haiti by Canadians so great that charity servers are crashing!!

Keep the lines and internet sites busy.  Donate to reputable, experienced, knowledgeable Canadian aid organizations that already have operations in Haiti such as the members of the Humanitarian Coalition (http://www.thehumanitariancoalition.ca/) or Doctors Without Borders Canada (http://www.msf.ca/)  Here is an article on the outpouring of support by Canadian donors.

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January 16, 2010

Donating to Haitian Earthquake Relief - beware of charity scams taking advantage of the situation

Here is a CBC article on how scammers and cyber criminals are trying to exploit the generosity of people. Save yourself the disappointment and embarrassment and if you are interested in helping people in Haiti donate to an experienced Canadian aid organization that has operations in Haiti such as the members of the Humanitarian Coalition (http://www.thehumanitariancoalition.ca/)  or Doctors Without Borders Canada (http://www.msf.ca/)

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January 15, 2010

CIDA’s Key Facts about the Haiti Earthquake Relief Fund -are your charity’s donations being matched

Here is some information from CIDA with respect to their Haiti donation matching program
http://www.acdi-cida.gc.ca/acdi-cida/ACDI-CIDA.nsf/eng/JOS-114172324-U9P

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January 13, 2010

CRA puts out two releases related to Haiti Earthquake - be an informed donor

One release is a caution encouraging Canadians to be an informed donor and see part of the CRA website on being an informed donor.  The other is a reminder that in a disaster the urge by some to set up a new organization may not be the best course of action may be to donate or help “existing qualified donees (e.g., other registered charities) that have the experience, resources, and infrastructures already in place to respond rapidly and effectively in such locations.”  http://www.cra-arc.gc.ca/whtsnw/tms/rthqk-haiti-eng.html  I very much agree with such advice. 

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January 13, 2010

Haiti Earthquake - How you can help - It does not help to wait!

There are many different ways that you can help.  One way is to make a donation to the Humanitarian Coalition.  The Humanitarian Coalition is comprised of CARE Canada, Oxfam Canada, Oxfam-Québec and Save the Children Canada.  These four agencies are working together to address the devastation caused by the earthquake.  http://www.thehumanitariancoalition.ca/

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January 12, 2010

Cathy Hawara, Acting Director General of the Charities Directorate, to speak in Toronto next month

Cathy Hawara, Acting Director General of the Charities Directorate will be speaking in Toronto as the Opening Speaker for Being Good at Doing Good organized by the Charity Law Information Program (CLIP).  For information on speakers see: http://www.capacitybuilders.ca/clip/conference/index.php

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January 12, 2010

CRA issues Tax Alert on Voluntary Disclosure Program - “Come to us, before we go to you”

The CRA put out a Tax Alert today - they identified that in the last fiscal year (2008-2009) they had “reassessed over 20,000 individuals who had participated in at least 1 of 20 unacceptable tax shelter gifting arrangements.”  Also they noted in the Tax Alert that when they prosecuted for fraud or tax evasion “Convictions were obtained in 98% of the cases prosecuted.”  If you have been bamboozled by a charity gifting tax shelter promoter consider making a voluntary disclosure under the VDP. 

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January 12, 2010

7th Annual Foundation, Endowment & Not For Profit Investment Summit - I will be speaking

I will be speaking on “Ensuring Good Board Governance and Basic Legal Compliance for a Canadian Foundation” at the 7th Annual Foundation, Endowment & Not For Profit Investment Summit organized by the Strategy Institute http://www.strategyinstitute.com/021710_feni7/Foundation_2010.pdf

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January 07, 2010

The secret location of the old T3010A form!

As of 2009 Canadian charities need to file the T3010B form for year ends after January 1, 2009.  For almost all charities they have no more use for the T3010A.  CRA has removed the old T3010A form because so many charities were mistakenly filing the t3010A when in fact they should be filing the T3010B Anyway there are reasons that one may want to look at a T3010A including if you are making application for reregistration and you are required to complete the T3010A or you are wondering about the CRA database and what number aligns with what question.  Anyway CRA has done a good job hiding the form to keep it away from you those who might mistakenly use it.  Here is a copy of the T3010A if you require http://www.cra-arc.gc.ca/formspubs/prioryear/t3010a/README.html

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January 07, 2010

Being Good at Doing Good:  Safeguarding Yourself and your Charity in a Complex World - see schedule

The preliminary schedule for Being Good at Doing Good:  Safeguarding Yourself and your Charity in a Complex World was released today http://www.capacitybuilders.ca/clip/conference/documents/PreliminarySchedule.pdf  Check out the topics and speakers and register while you can for this CLIP conference.

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January 06, 2010

CRA requests general feedback on charity policies

The Charities Directorate of the Canada Revenue Agency has put an open call for people to comment on existing policies and guidance of the Charities Directorate.  For a number of years the CRA engaged in extensive consultation with the sector and this is a continuation of that effort. 

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January 06, 2010

Webinars on Legal Compliance Issues for Canadian Charities -accessible and affordable charity law

Through the Charity Law Information Program I will be delivering over 30 online webinars over the next two months. They are priced at $25 per webinar. The webinars are listed at http://www.capacitybuilders.ca/clip  Here is a coupon code xq42k that allows you to register for free for any webinar as long as the registration takes place before February 1, 2010.  http://www.capacitybuilders.ca/clip/clip.php

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January 06, 2010

Charities Directorate updates guide P113 Gifts and Income Tax

The CRA has updated its guide P113 Gifts and Income Tax for 2009.  For the document see http://www.cra-arc.gc.ca/E/pub/tg/p113/README.html  This document will be of interest to donors, their professional advisors and charities.

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January 03, 2010

Canadian Charity on Twitter - the only and therefore best source of charity law info on Twitter!

My CanadianCharity channel on Twitter is growing rapidly.  I have 117 people following me (and most are not even family)  You can access it at http://twitter.com/canadiancharity  It covers legal, ethical and practical issues with charities in Canada.  A great way to keep up to date if you have a Twitter account.  Some other ways of keeping up to date are to join CRA’s mailing list at http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbchrts-eng.html  (it takes exactly 4.5 seconds).  You can also join the Blumbergs Charity Law mailing list at http://www.globalphilanthropy.ca/index.php/pages/subscribe/  for monthly updates.  It takes about 10 seconds to sign up - well worth the investment of time! [I now have 145 followers on Twitter as Jan 18, 2010]

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January 01, 2010

Webinars on Canadian charity law - Charity Law Information Program (CLIP) by Mark Blumberg

Here are some archived webinars we are beta testing.  Try them out and let us know.

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December 29, 2009

Safety of Canadian Humanitarian Workers - important for people, reputation and funders

In 2009 I attended the Interaction Forum held in Washington, D.C.  The Interaction Forum is the largest gathering of US and international NGOS involved with international development.  I met some very interesting people and learned quite a lot.  One of the important themes of the conference is that security is increasingly important concern for charities doing international operations – security for your employees, expat workers, national staff and beneficiaries.  To summarize, for those who do not want to read more than one paragraph - aid organizations who don’t not take security seriously probably should be getting out of the humanitarian aid area.  Your employees will not want to work for you, funders will not want to fund you and you may be unnecessarily endangering the lives of national staff and beneficiaries.  I was reminded of this a couple of weeks ago when I reviewed a large CIDA draft contribution agreement - what was interesting was that in project conducted in a moderately dangerous country about 1/4 of the contribution agreement related to security and safety. 

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December 28, 2009

Tax shelter gifting arrangement revocations

In Newsletter 33, CRA identified various registered charities that have had their registered charity status revoked for involvement in tax shelter gifting arrangements.

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December 28, 2009

CRA accepting comments on Guidance CPS-028, Fundraising by Registered Charities, till April 2010

The CRA noted in Newsletter 33 that they are accepting comments on their new Guidance CPS-028.

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December 23, 2009

Donations to Prescribed Universities Outside Canada - CRA updates publication

The CRA has updated its publication “Donations to Prescribed Universities Outside Canada”  http://www.cra-arc.gc.ca/E/pub/tg/rc191/rc191-09e.pdf 

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December 23, 2009

Department of Finance Releases Annual Tax Expenditures and Evaluations Report for 2009

Tax expenditures are projections of the lost revenue of all special federal tax measures designed to support the economic and social priorities of the Government and they include things like donation tax credits, GST rebates for charities etc.  Here is the 2009 report.  Remember there are a lot of caveats with these numbers including but not limited to these are the federal costs (not provincial, municipal costs), in some cases hospital and universities are treated separately from registered charities. 

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December 21, 2009

CRA Income Tax Technical News No. 41 - rulings on proposed legislation, definition of tax shelters

CRA Income Tax Technical News No. 41 was released December 23, 2009 and discusses rulings (opinions) on proposed legislative amendments, the definition of “Tax Shelter” – Subsection 237.1(1) and donation of flow-through shares – subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1

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December 20, 2009

Being Good at Doing Good Charity Conference in Toronto - preliminary speakers list revealed

I am helping organize the CLIP conference Being Good at Doing Good: Safeguarding Yourself and Your Charity in a Complex World Feb. 22-23, 2010 in Toronto.. It promises to be a very exciting and affordable two day conference with many interesting speakers from around the world providing thoughts on governance, ethics, financial management, internal controls and foreign activities for Canadian charities. Here is a partial list of speakers that was just posted http://www.capacitybuilders.ca/clip/documents/SpeakerListing_Dec15.pdf and if you want to register you can go to http://www.capacitybuilders.ca/clip/clip-news.php  For updates see http://www.capacitybuilders.ca/clip/conference/index.php 

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December 20, 2009

Financial Action Task Force Report on Terrorist Financing

Here is a copy of a report on terrorist financing entitled Financial Action Task Force Report on Terrorist Financing

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December 20, 2009

Some resources on money laundering and terrorism that may be helpful to charities in Canada

From the basic to the indepth there are numerous resources on the web that can help Canadian charities avoid money laundering and terrorism.

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December 20, 2009

Report on combatting abuse of non-profit organizations for terrorism-need transparency in NPO sector

Here is an interesting report from the Financial Action Task Force (FATF) on COMBATING THE ABUSE OF NON-PROFIT ORGANISATIONS International Best Practices from 2002.  It highlights the importance of transparency in non-profit sectors and financial management in thwarting abuse of charities.

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December 20, 2009

Sample Fraud Avoidance Policy for a Canadian non-profit organization

Here is a sample fraud policy from the UK Charity Finance Directors’ Group.  While Canadian non-profits and charities do not need to have a fraud avoidance policy this example may be of use to some and certainly being aware of the content is advisable.  It is estimated that fraud costs Canadian non-profits at least 5% of revenue. 

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December 20, 2009

Preventing fraud in Canadian Not for Profit Organizations

Here is an interesting booklet from the CSAE and RBC on Preventing_fraud_in_Not_for_Profit_Organizations.pdf

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December 20, 2009

Ontario Bar Association Charity and Not-For-Profit Law - A primer for lawyers sitting on boards

I will be co-chairing this morning session on February 16, 2010.  I will also be delivering a presentation on “Top 15 Legal and Ethical Concerns for Charities in Ontario - Red, White and Yellow Flags”

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December 19, 2009

Recent presentations that I have delivered for the Charity Law Information Program (CLIP)

Here are copies of the handouts for a number of recent presentations that I have delivered for the Charity Law Information Program (CLIP)

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December 17, 2009

Blumbergs Canadian Charity Law List - December 2009 - Webinars, Conference, Tax Shelters, T3010B etc

Here is the Blumbergs Canadian Charity Law List for December 2009.

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December 17, 2009

Gifts of Canadian Cultural Property to Canadian charities

Cultural property is one type of gift that a donor can make to a charity.  Certain certified cultural property has certain additional benefits associated with its donation. 

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December 17, 2009

CRA releases Registered Charities Newsletter No. 33 - information on receipting

Registered Charities Newsletter No. 33 was just released by the CRA today.  It has some very useful information on receipting.  Also CRA will be accepting submissions with respect to the fundraising guidance before April 2010.  If you have ideas for improvements send them to CRA - I am also interested in this issue and if you want to send me a copy that would be great.  CRA also discusses charities involved with abusive tax schemes. 

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December 16, 2009

Charitable Gifts Act (Ontario) is no longer

On December 3, 2010 there was a Third Reading of the Good Government Bill (C-212) and it was carried and the bill passed.  Royal Assent was given to the Good Government Act, 2009 on December 15, 2009 and therefore the Charitable Gifts Act (Ontario) is no longer.

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December 13, 2009

United Jewish Appeal (UJA) Charity Law Seminar - January 14, 2009 at Lipa Green Centre

December 10, 2009

Standing Committee on Finance Report on Pre-Budget Consultation -references to charities, volunteers

The Standing Committee on Finance released its Pre-Budget Consultations 2009 and it is located at   The Report, tabled in the House on Wednesday, December 9, 2009.  Below are excerpts relating to charities.  For the full text see below.

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December 05, 2009

Completed T3010B is now available online at the CRA website - great tool for transparency

I am so excited and it is not that I am going away on vacation today for a week.  The new T3010B Registered Charity Information Return, which is filed by Canadian charities for fiscal year ends beginning January 1, 2009 are now available online.  Until yesterday it was only the T3010A (the old registered charity information return) that was available.  There is a lot of additional information in the T3010 that is really exciting and provides stakeholders in the charity sector greater information on the individual charities and by aggregation the whole sector.

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December 03, 2009

CRA’s Fundraising Guidelines –Legal, Ethical and Practical Issues -AFP GTA Congress 2009

December 03, 2009

Charities Directorate enhances alphabetical index of topics to include summary policies (CSPs).

CRA announced that “Enhancements have been made to the Alphabetical index of topics, including the addition of summary policies (CSPs).”  You can find the Alphabetical Index of Topics at http://www.cra-arc.gc.ca/tx/chrts/a-tpcs-eng.html

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December 02, 2009

The Offord Group - Perspectives on Canadian fundraising - article on CRA Guidance on Fundraising

An article I wrote entitled “CRA Guidance on Fundraising: AN OPPORTUNITY TO IMPROVE FUNDRAISING PRACTICES IN THE SECTOR” was published in PERSPECTIVES ON CANADIAN PHILANTHROPY by the Offord Group.  The publication can be downloaded from http://www.theoffordgroup.com/

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December 01, 2009

When should a Canadian charity not issue a “official donation receipt” (tax receipt)?

I am often asked “When should a Canadian charity not issue a “official donation receipt” (tax receipt)?”  First of all Canadian charities do not have to issue tax receipts - however, if they are going to issue official donation receipts, commonly known as tax receipts, then the registered charity must ensure that it is only issuing the receipt for a “gift” and subtracting any “advantage” that the donor may receive. If in doubt call CRA or contact a charity lawyer.  Here is a list of transactions that generally do not result in a tax receipt being issued. 

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December 01, 2009

Interaction Forum 2009 – the learnings of a Canadian charity lawyer in Washington, D.C.

I recently attended the Interaction Forum held in Washington, D.C. on July 6-9, 2009.  The Interaction Forum is the largest gathering of US ngos involved with development.  I met some very interesting people and learned quite a lot.  Here are some of my learnings from the Interaction Forum ...

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December 01, 2009

http://www.socialfinance.ca/ provides useful information on social enterprise in Canada

Karim Harji and his team of bloggers at http://www.socialfinance.ca/ cover everything from CSR to social enterprise to philanthropy.  They are trying to expand the development of a social finance marketspace in Canada.

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December 01, 2009

Google Grants - useful for Canadian charities who want free inkind internet advertising

Google has lots of free tools.  Here is one tool that costs money but that google is giving to some Canadian charities for free and it is “Google Adwords” through their google grants program.

 

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December 01, 2009

Nantel, M. et al. v. The Queen (TCC) - Tax Court of Canada sides with CRA on valuation of art

You can find the Nantel v. The Queen (TCC) decision in French at http://decision.tcc-cci.gc.ca/fr/2009/2009cci599/2009cci599.html  According to the headnote it involved the valuation of a donation to a charity of a number of pieces of art that were bought by the donor about 10 years before the donation to a charity.  CRA disputed the donors valuation and ultimately brought in their own valuator.  Court had problems with two valuators brought in by the donor and court accepted the valuation by the CRA’s valuator which was approximately 1/6 of the donor’s valuators’ opinion. 

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December 01, 2009

Interesting article on Jewish ethical perspectives on taxation and charity compliance

An article entitled Jewish Ethical Perspective to American Taxation by Kenneth H. Ryesky provides a Jewish law perspective on the US tax system.  Many of the points made here would be equally applicable to the Canadian tax and registered charity system.  It is a heavily footnoted and well written article. I like the conclusion “If practiced and applied properly, Jewish law has a very salutary effect upon taxation ethics and the welfare of the nation. But if Jewish children do not learn taxation ethics through the words and actions of their parents, teachers and rabbis, then they may well hear discourses on Jewish taxation ethics from Gentile judges in secular courtrooms.”

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December 01, 2009

Transitioning from the Canada Corporations Act to the New Canada Not-for-profit Corporations Act

After the new Canada Not-for-profit Corporations Act comes into force (probably around 2011) Canadian federal charities under the Canada Corporations Act that wish to continue existing will have a further three years to continue (essentially to covert) under the new Canada Not-for-profit Corporations Act

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December 01, 2009

Can a Canadian charity under the new Canada Not-for-profit Corporations Act have no members?

No.  The new Canada Not-for-profit Corporations Act requires that corporations have members however the board of directors and the members can be identical as is often the case with Canadian charities.

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November 30, 2009

With the Canada Not-for-profit Corporations Act’s membership rights can one have accidental members?

There has been concern expressed by some that with the new Canada Not-for-profit Corporations Act and its enhanced membership protection/rights. 

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