We assist Canadian charities understand their legal and ethical obligations when operating charities in Canada or abroad and provide 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 86,000 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.
Here is a recent article I wrote "Canadian Charities and Political Activities: Keeping room temperature in a chilly environment".
Political activities and charities has been a hot button issue over the last few years. With Prime Minister Harper launching the 2015 election today it is important for Canadian charities to be aware of their legal obligations and to comply with them. Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, on political activities and compliance in a May 2015 speech that CRA released on Friday.
Registered Charities every year must file the T3010 Registered Charity Information Return. It is supposed to be filed within 6 months of the fiscal year end for each charity. Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, Canadian charities and late filing of their T3010 in a May 2015 speech.
In a recent decision of the Federal Court of Appeal Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170 the court dealt with funding by a Canadian registered charity of a US charity. There have been 3 earlier cases dealing with foreign activities and direction and control and this case confirmed the same rules and CRA's important guidance on the subject. The FCA upheld the revocation of the PTAQ because it was acting as a conduit and making gifts to a non-qualified donee. There is a good discussion of what is a conduit and how this particular fact situation is a conduit.
As part of the Sean Blumberg Transparency Project we have requested from the CRA copies of the Registered Canadian amateur athletic associations (RCAAAs) T2052 and financial statements for each of the RCAAAs. None of this information is provided on the CRA website or anywhere else unless an individual RCAAA puts it up on their website. For a full list of RCAAAs see CRA's website. We will be adding additional RCAAAs in the next few weeks.