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.
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.
In this article entitled "Partial Glimpse at 2013 T3010 Filings Dealing with Political Activities by Canadian Registered Charities" I discuss the 51,000 Canadian registered charities have had their T3010 for 2013 added to the CRA database so far. This 51,000 represents about 60% of registered Canadian charities. In a partial glimpse of the 2013 T3010 information about 333 of 51,000 charities reported so far carrying on any political activities during their 2013 fiscal year, whether by volunteer, staff or spending. A similar number also said they spent money on political activities.
On a number of occasions we have assembled a list of Canadian charities that had lost their registrations for cause. We have now updated the list to August 2014. This list contains over 5 years information on charities deregistered as a result of audit, which used to be referred to as “for cause”. This list does not include registered charities who were revoked for “failure to file” their annual return or asked for voluntary revocation or those that were revoked for the sole reason that they were corporately dissolved.
Jeff Gray recently wrote a piece in the Globe and Mail on a quirky category of foreign charities who are given qualified donee status by virtue of being on the "List of registered foreign charitable organizations that have received a gift from Her Majesty in right of Canada". I have been getting calls from Canadian charities that conduct foreign activities and professional advisors wondering whether this has any impact on them. The short answer is no.