Articles

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2011 Budget and new “ineligible individual” category: How this can affect your Canadian registered

Here is my article Budget 2011 and new “ineligible individual” category: How this can affect your Canadian registered charity.

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2011 Federal Budget - What’s new for Canadian Registered Charities

I had the privilege today of attending the Budget 2011 Stakeholders Lock-up.  Here are the parts of the budget that relate to registered charities and other qualified donees.   Also below are some of the highlights of the budget.

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2012 Canadian Federal Budget - March 29, 2012 and its impact on charities

On March 29, 2012 Finance Minister Jim Flaherty released the Federal Budget at approximately 4PM.  There are about 10 pages of information dealing with charities in the almost 500 page document.  Here are the pieces of the 2012 Canadian Federal Budget that affect the Canadian charitable sector.

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2013 Canadian Federal Budget and its impact on charities

On March 21, 2013 at 4pm, Finance Minister Jim Flaherty delivered the 2013 Canadian federal budget. There were a number of interesting proposals relating to charities.  Some of the highlights include a new temporary First-Time Donor’s Super Credit (FDSC) designed to encourage new donors to give to charity.  “The FDSC will increase the value of the federal Charitable Donations Tax Credit by 25 percentage points if neither the taxpayer nor their spouse has claimed the credit since 2007”  Flaherty has ignored many suggestions for increased tax incentives that would have been expensive and disproportionately benefitted the rich such as the elimination of capital gains on donations of land or private shares.

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2014 Federal Budget and its Impact on Canadian Charities

Today Finance Minister Jim Flaherty introduced the Canadian Federal Budget 2014.  The budget had a large number of provisions dealing with non-profits and charities. Here are some excerpts from the Federal Budget in one PDF document.    Overall I was very pleased with the provisions of the budget dealing with charities.

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2015 Pre-budget consultation and Mark Blumberg’s submission

Blumbergs has provided a submission to the Finance Committee (FINA) as part of the 2015 pre-budget consultation.  It deals with non-profit transparency and accountability.  

Abusive Canadian Charity Tax Shelter Schemes

This article discusses certain ‘charitable’ gifting schemes which threaten to undermine the public and regulators confidence in the charitable sector. This article also discusses a plan to deal with this problem.

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Bequests - Avoiding problems with the ultimate planned gift

Here is a copy of my article ‘Bequests - Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar Association Conference.

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Bequests - Encouraging Bequests While Avoiding Legal and Ethical Issues

I recently delivered a presentation to a number of international development charities in Ottawa entitled “Encouraging Bequests While Avoiding Legal and Ethical Issues”.  It covered issues such as the CRA Fundraising Policy and its effect on planned giving and bequests, 15 steps to create a basic planned giving program with or without money, 18 legal concerns with bequests to avoid, and 6 ethical issues with bequests and planned giving to be aware of.  A copy of the presentation is in PDF here.

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Bequests in Canada: 16 Steps to Creating a Planned Giving Program

Here is a copy of a presentation I recently delivered on promoting bequests to charities.  As charities seek to diversify or increase revenue, bequests become an even more important potential source.  It covers some of the advantages and disadvantages with using bequests, whether an organization should create a bequest program, 16 steps to setting up a planned giving program that emphasizes bequests, as well as legal, ethical, and practical issues to keep in mind.

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Blumbergs 2013 Receipting Kit for Canadian Registered Charities

Here is the Blumbergs’ 2013 Receipting Kit.

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Blumbergs Canadian Charity Sector Snapshot 2010 -a little more perspective on the sector

In March 2013 we published the “Blumbergs Canadian Charity Sector Snapshot 2011”.  Now here is Blumbergs Canadian Charity Sector Snapshot for 2010 which will allow those who are interested to compare the 2010 and 2011 snapshots.

Topics: Featured

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Blumbergs Canadian Charity Sector Snapshot 2011 -understanding the charity sector through the T3010

We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project.  The database covers 82,000 of the 86,000 registered charities in Canada that had filed their T3010 and were processed into CRA’s Charity Listing database by November 2012.  This article provides a snapshot of the registered charity sector based on the 2011 T3010 filings.

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Blumbergs Financial Snapshot of the Canadian Charity Sector

Topics: Featured

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Blumbergs submission on the importance of transparency to the charity and non-profit sector

Canadians want charitable donations to benefit legitimate charities

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Blumbergs’ List of Canada Corporations Act non-profits that need to continue to the CNCA

Here is the Blumbergs' List of Canada Corporations Act non-profits that need to continue to the CNCA.  The federal government as part of its Open Data initiative provides a complete list of Federal corporations (for-profit and non-profit) in XML format.  We thought it might be helpful to look at which Canadian non-profits corporations are still under the old Canada Corporations Act (CCA) and may need to continue under the Canada Not-for profit Corporations Act (CNCA).

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Blumbergs’ Ontario Charity Sector Snapshot 2012

For those who are interested in the size and scope of the Ontario registered charity sector you may find the Blumbergs' Ontario Charity Sector Snapshot 2012 to be useful and interesting.   We have taken a subset of the 2012 T3010 data to look at only registered charities based in Ontario.

Topics: Featured

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Blumbergs’ Snapshot of the BC Charity Sector 2012

If you are interested in the size and scope of the British Columbia registered charity sector then the Blumbergs’ Snapshot of the BC Charity Sector 2012 will be helpful.  

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Blumbergs’ Snapshot of the Canadian Charity Sector 2012

We have just released the Blumbergs’ Snapshot of the Canadian Charity Sector 2012.  The Canadian charity sector has grown again.   The Canadian charity sector is a vital part of Canadian society and economy with revenue of over $223 billion and expenditures of about $218 billion.  In order to prepare this Blumbergs’ Snapshot of the Canadian Charity Sector 2012 we reviewed the T3010 Registered Charity Information Return database for 2012 from the Charities Directorate of the Canada Revenue Agency.  The database covers about 85,000 of the 86,000 registered charities in Canada that had filed their T3010 and were processed into CRA’s Charity Listing database by April 2014.  

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Blumbergs’ Snapshot of the Ontario Charity Sector 2011

We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project.  We provided an overview of the whole charity sector in the Blumbergs’ Charity Sector Snapshot 2011.  We have taken a subset of the 2011 T3010 data to look at only registered charities based in Ontario.  This article provides a snapshot of the registered charity sector in Ontario based on the 2011 T3010 filings.  Here is a PDF of the Blumbergs’ Snapshot of the Ontario Charity Sector 2011.

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Canada Not-for-profit Corporations Act (CNCA) Suitcase

The new Canada Not-for-profit Corporations Act (CNCA) came into force October 17, 2011.  Federal non-profits have until October 17, 2014 to continue under the new act of face possible dissolution.  Industry Canada has placed hundreds of pages of information on the new act on their website in over 70 different documents.  We have tried to accumulate the information in one PDF document which is now over 500 pages.  For up to date information check the Industry Canada website.  We have also included for registered charities information from the Charities Directorate of CRA.  This document may be helpful because it is easier to save a PDF to your computer or laptop especially if you will not have internet connectivity.  Furthermore, one can word search (usually Control F) for words through the document.  This document is not comprehensive and in the future we may update it.

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Canada Revenue Agency (CRA) Audits and Canadian Registered Charities

This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits.  It also discusses possible CRA responses and the likelihood of each response. 

If you are being audited by the Charities Directorate of CRA you may find my article useful.

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Canada’s Anti-Spam Legislation and its impact on charities and non-profit organizations

On July 1, 2014 Canada's Anti-Spam Legislation (CASL) will come into force.   Here is a brief article describing some of the key points of CASL and how it will impact Canadian charities.

Canadian Cases dealing with Canadian Registered Charities operating outside of Canada

Recent Canadian cases such the Tel-Aviv Foundation case, The Magen David Adom case and the Bayit Leplitot case, all decided in the last few years should be of particular interest to Canadian charities that operate outside of Canada.  They all illustrate the importance of understanding and following the rules for Canadian charities operating abroad.

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Canadian Charities and Foreign Activities - A presentation on the subject

Here is a copy of my presentation on the legal requirements for Canadian charities operating abroad. The presentation discussed CRA positions and documents, case law, and various other legal, practical and ethical issues that a Canadian charity may face.

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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