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.
The Department of Finance in late July released for consultation purposes draft legislative proposals that will have an impact on charities. The 2 main changes are an "exemption from capital gains tax for certain dispositions involving private corporation shares or real estate where the cash proceeds are donated to a registered charity within 30 days" and "providing rules to enable registered charities to acquire or hold interests in limited partnerships in certain circumstances."
For the 86,000 Canadian registered charities who file their T3010 Registered Charity Information Return every year and the 4500 or so organizations that apply for registered charity status every year, the introduction over the next few years of electronic filing is exciting news. Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, on these two e-filing initiatives in a May 2015 speech.
Communication or outreach by the Charities Directorate to the charity sector is vital to ensure that charities understand their compliance obligations and are assisted in complying with those obligations. Here are excerpts from the comments by Cathy Hawara, Director General of the Charities Directorate of the Canada Revenue Agency, on outreach by the Charities Directorate in a May 2015 speech.
The CRA has posted an "Advisory on partisan political activities" as a reminder to Canadian registered charities that they must avoid all partisan political activities, although they are allowed to conduct certain political activities related to their objects and within in certain resource limitations.
In Glover v. The Queen, the Tax Court dealt with a donation of software under a gifting arrangement and whether there was donative intent. The TCC found there was no donative intent and then sided with CRA that the taxpayer cannot claim a tax deduction. It has taken 12 years from the "donation" for the Tax Court to deal with the case - not sure if this is because the court is completely overloaded or as a result of delay tactics. The case dealt with the Charitable Technology Trust Gifting Program.