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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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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.

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 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’ 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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Budget 2011 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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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.

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.

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Canadian Charities and Foreign Activities - by Mark Blumberg in The Philanthropist

Canadian Charities and Foreign Activities -This article published in The Philanthropist describes the permissible structured relationships and agreements, review a number of cases dealing with Canadian charities operating abroad, and highlight some of the challenges facing Canadian charities that have foreign activities.

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Canadian Charities and Foreign Activities by Mark Blumberg (October 2007 Article)

This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for Canadian charities operating abroad, describe the permissible structured relationships and agreements; review a number of cases dealing with Canadian charities operating abroad and highlight some challenges facing Canadian charities that have foreign activities.  Canadian charities need to be aware of the rules that govern their foreign activities, some of which are contained in RC4106 (Registered Charities: Operating Outside Canada),  in order to comply with Canada Revenue Agency requirements and to avoid deregistration, intermediate sanctions, negative publicity etc. 

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Canadian Charities and Terrorism: Preventing Abuse of Your Favourite Canadian Charity

Charities, by virtue of their reputation and access to resources, in some cases make a tempting target for terrorists who are trying to acquire funds and/or legitimacy. Canadian charities need to be diligent in ensuring that their resources are used appropriately and not diverted to non-charitable uses, including terrorism. This article provides some basic guidance as to steps a Canadian charity can take to avoid having their resources misappropriated for terrorism or other inappropriate uses such as fraud.

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Canadian charities foreign activities by country and region -2006 T3010 information

In these files we list every country and the individual Canadian charities that operate in those countries according to the 2006 T3010 information.  By providing this information charities and donors will be aware of which organizations operate in each country.  This will assist charities interested in beginning a new operation to identify a source of information on a particular country or perhaps to partner with that Canadian charity instead of going it alone.  Although the Canadian Council for International Co-operation (CCIC) has a good map on its website (http://www.ccic.ca/) with information on which countries each of its members operate in, the map only covers their 100 or so members and not the 12,000 or so other organizations that operate outside of Canada.

Canadian charities operating abroad by country and region A - H charities, I - R charities, S -Z charities.  So if you are looking for a list of Canadian charities that operated in China in 2006 look at the A-H list for China - you also may want to look under Asia etc. 

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Canadian Charities Maintaining Direction and Control and Avoiding Being a Conduit

Canadian charities generally cannot just gift funds to foreign charities.  This article discusses appropriate direction and control over foreign activities and projects by Canadian charities.

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Canadian Charities Operating Abroad - Presentation to the Jewish Foundation of Greater Toronto

In this presentation I provide an overview of issues for Canadian charities operating abroad especially Jewish charities interested in operating in Israel, the US and the rest of the world.  I specifically discuss certain issues with respect to Israel and I also provide a list of all Canadian charities that identify themselves as operating in Israel or the Middle East.  The presentation also includes a list of “Jewish/Israeli” charities that operate outside of Canada ordered by the amount of the contributions over that they spend outside of Canada.

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Canadian Charities Operating Abroad and Foreign Activities - CRA Information Letters

Here are certain Canada Revenue Agency Information Letters on Canadian Charities Operating Abroad.

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Canadian Charities Operating Outside of Canada – A Statistical View

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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