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.
Did Mr. Imoh give charitable donations of 45,000, in cash, to Revival Time Ministries International over 3 year? Did Mr. Bello give $15,000 to the same charity? This is the crux of the case. You can read about Revival Time Ministries International's revocation by CRA here. (As an aside and outside the scope of charity law you can read about allegations of sexual assault here.) Far from having poor records or no records the charity produced some Canadian bank statements which the charity seemed to prepare for itself. I did not that you can prepare your own bank statements but I learn a new thing everyday! This case really enhanced my understanding of charity law in Canada!
We recently reviewed the T3010 information for 2012. The database was prepared by the Charities Directorate of CRA in June 2014 and covers about 85,477 charities which is almost all of the 2012 T3010 returns. Canadian registered charities were required to disclose on the 2012 T3010 “Did the Charity Carry on Political Activities During the Fiscal Year?” (line 2400) and “Enter the Total Amount spent by the Charity on these activities” (line 5000)
Over the last few years in both Canada and the US there have been greater attempts to rate charities. As part of the Blumbergs' Charity Law Institute 2014 see "The Great Debate: Be it Resolved That Rating charities improves the charitable sector". We will have Kate Bahen and Greg Thomson, of Charity Intelligence, arguing for rating of charities and Mark Blumberg arguing against. Here is more information on the Blumbergs' Charity Law Institute 2014 and the many other important topics.
Following up on the 2014 Budget Finance has released draft tax legislation for consultation. The changes with respect to bequests to registered charities are from Budget 2014 will allow some greater flexibility for claiming the charitable donations against either the estate or a trust. This bequest proposal has generally been welcomed. It will deal with some situations were there is a mismatch between the income a deceased person or their estate has and the amount gift left to charity.
Andrew Coyne recently wrote an opinion piece in the National Post in which he supports the idea of eliminating the tax credit for donations to registered charities. The article is entitled "Problem with charities isn’t their politics, it’s their generous tax credit". Mr. Coyne is by no means the first person to call for such action. It is difficult to know whether this is just another opinion piece or if there will be traction with his line of argument.