Blog

July 06, 2010

Haiti Aid Map prototype by Interaction

Here is a map of many of the US organizations efforts in Haiti produced by Interaction http://haitiaidmap.org/  Interaction is a “A coalition of more than 160 humanitarian organizations working on disaster relief, refugee-assistance, and sustainable development programs worldwide.”

read more

Topics: News | Global Giving

July 06, 2010

Fundraising Guidance and Receipting Workshops for Charities in Ottawa - July 8, 2010 at United Way

Here is a link to the upcoming Ottawa seminar http://capacitybuilders.ca/files/resources/July_8_Brochure_-_Mark_-_United_Way_Ottawa_1277220137.pdf

July 05, 2010

CRA’s Charities Connection #3 -Service Clubs, HST and website font sizes

here is CRA’s Charities Connection #3 http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/nwslttrs/cnnctn/cnnctn03-eng.html

July 05, 2010

Canadian charities can learn from UK Guidance “Internal Financial Controls for Charities (CC8)”

here is a revised version on the UK Charity Commission Guidance Internal Financial Controls for Charities (CC8)
http://www.charity-commission.gov.uk/Publications/cc8.aspx

read more

July 04, 2010

Blumbergs Canadian Charity Law List - June 2010

Here is the Blumbergs Canadian Charity Law List - June 2010 -if you would like to be on our mailing list you can do so at: http://www.globalphilanthropy.ca/index.php/pages/subscribe/  If you find the information useful please forward to friends.  There is no charge and you will receive about 1 e-mail per month or two.

read more

July 02, 2010

Principles of Accountability for International Philanthropy

The US Council on Foundations and the European Foundation Centre have created “Principles of Accountability for International Philanthropy”.  Canadian charities operating outside of Canada in addition to reviewing CRA’s Guidance on foreign activities may wish to review the Principles of Accountability for International Philanthropy as they provide some useful thoughts on international activities.

read more

Topics: News | Global Giving

July 01, 2010

helping those who help others: Bill 65 (Ontario Not-for-Profit Corp. Act, 2010) - McMillan note

Here is a note by Wayne D. Gray and Lydia Wakulowsky of McMillan on Bill 65, the Ontario Not-for-Profit Corporations Act, 2010.  It provides a short summary of the legislation.

read more

June 29, 2010

CNCA - Canada Not-for-profit Corporations Act - draft regulations and consultation on regulations

Industry Canada last week released draft regulations for the CNCA, the new Federal non-profit act.  There is also a “Notice from the Director — Consultation on proposed Canada Not-for-profit Corporations Regulations” dated June 25, 2010 which contains an explanatory note and a “Consultation on proposed Canada Not-for-profit Corporations Regulations”.  Industry Canada is launching a consultation on proposed
regulations under the Canada Not-for-profit Corporations Act.  Industry Canada has requested that comments on the Canada Not-for-profit Corporations Act (CNCA) be submitted by October 1, 2010.

read more

June 28, 2010

Fundraising Guidance and Receipting Workshops for Charities in Toronto - July 5, 2010 at CNIB

I will be leading two new workshops for the Charity Law Information Program (CLIP) on two hot legal issues - Fundraising Compliance and Appropriate Receipting.  One can attend them both, plus a networking lunch, for $50, or each workshop is $25.  Many thanks to Canada Revenue Agency for supporting this initiative as part of its Charities Partnership and Outreach Program (CPOP).  The workshop takes place July 5, 2010 in Toronto.  The brochure is here http://tinyurl.com/2aeaddm (for information on a similar workshop in Ottawa see http://capacitybuilders.ca/files/resources/July_8_Brochure_-_Mark_-_United_Way_Ottawa_1277220137.pdf )

read more

June 25, 2010

Interesting speech by Andrew Hind of UK Charity Commission - relevent for Canadian charities

In a recent speech Andrew Hind of the UK Charity Commission touches upon trends including the importance of charities being able to demonstrate their public benefit and to successfully use technology.

read more

June 23, 2010

How Much Should A Canadian Charity Spend on Overhead? June 2010 by Mark Blumberg

Here is a copy of my article “How Much Should A Canadian Charity Spend on Overhead?” which was just published in the Canadian Donor’s Guide.  Here is a copy of the article:
http://www.globalphilanthropy.ca/images/uploads/How_Much_Should_A_Canadian_Charity_Spend_on_Overhead_in_The_Canadian_Donor_Guide.pdf

read more

June 21, 2010

2010 Hudson Report Index of Global Philanthropy and Remittances - People in Canada remit 12.2 b

The US-based Hudson Institute has released its 2010 Index of Global Philanthropy and Remittances. It contains lots of statistics about official development assistance (ODA), international philanthropy and remittances. On the plus side if you add ODA, international philanthropy and remittances together Canada scores second to Sweden in terms of overall GDP spent, with Canada spending 1.26% of GDP. “Canada jumps from fifteenth to second place, mainly as a result of the large remittance outflows from Canada to developing countries, which alone make up .83% of Canada’s G.N.I. [Gross National Income]” (see page 15 of the report)

read more

June 17, 2010

Air India Flight 182 Report - discusses terrorist financing and Canadian charities

The long anticipated report by Commissioner John C Major entitled “Air India Flight 182: A Canadian Tragedy” was released today.

read more

June 17, 2010

CRA discusses Third-Party Civil Penalties in letter to Society of Trust and Estate Practitioners

CRA in a letter discusses certain issues that were posed at the 2008 STEP National Conference.  Question 12 dealt with Third-Party Civil Penalties and it noted that as of April 21, 2008 12 such cases existed of which “2 relate to an offensive donation arrangement”.  Since then there have been other Third-Party Civil Penalties against those involved with abusive charity donation schemes.

read more

June 16, 2010

CRA letter on whether provincial non-profit corporation necessarily tax exempt under ITA

In this letter CRA discusses “Will a corporation that is being incorporated under provincial non-profit legislation be tax-exempt under paragraph 149(1)(l) of the ITA?”  CRA notes “Paragraph 149(1)(l) of the Act (set out below), provides an exemption from tax for organizations that meet certain criteria.  The term “non-profit organization” does not have a specific meaning for federal income tax purposes; the Act does not define or use the term “non-profit organization”.  However, we understand that it is common to refer to organizations qualifying for this tax exemption as “non-profit organizations”.  Unfortunately, this can lead to confusion, as it means that an organization can be incorporated by a federal or provincial statute that uses the term “non-profit organization” (or something similar), but still not qualify for the tax exemption.  In other words, the method of creating the organization does not affect whether the organization qualifies for the tax exemption.  The tax exemption only applies if all the required conditions of paragraph 149(1)(l) are met, no matter how the organization is otherwise described or how it is set up.

read more

June 16, 2010

UK Charity Commission publishes revised financial guidance for UK charities

The UK Charity Commission has published some revised guidance for UK charities on risk management, financial difficulties and insolvency, financial reserves and internal financial controls.  While UK law is not identical to Canadian law these documents provide very helpful information for Canadian charities.

read more

June 16, 2010

Charity Gifting Tax Shelters in Canada - another side

I frequently receive e-mails from people, or relatives of people, who have been involved in an abusive charity gifting tax shelter.  I thought I would share one of those e-mails and also my response.  Abusive charity tax shelters - it is more than a legal issue (they don’t work), it is more than an ethical issue (they are highly unethical), there is a huge emotional toll associated with these schemes and the 10 or so year process of worry and uncertainty.  I received the permission of the person to reproduce the e-mail exchange.

read more

June 15, 2010

Canada Revenue Agency Form T1240: Registered Charity Adjustment Request for T3010

CRA has updated the form for Canadian registered charities to file with CRA if the charity has made errors in its T3010 Registered Charity Information Return and related forms.  The form can be found at: http://www.cra-arc.gc.ca/E/pbg/tf/t1240/README.html It is important that Canadian registered charities not only file their T3010 but also complete it accurately.  Many donors and funders look at the T3010 and errors on that form can undermine a charity’s ability to obtain donations and funding.

read more

June 15, 2010

Uniform Law Consultation- Informal Public Appeals - Consultation Paper

Not all public appeals are from registered charities.  Sometimes these appeals are spontaneous in response to a disaster or tragedy.  The Uniform Law Commission of Canada has circulated a consultation paper on the topic and the ULCC tries to encourage more uniform and better legislation across the country.  Here is a copy of the consultation paper.

read more

June 14, 2010

CRA issues news release entitled “Protecting the money you give to charity”

This press release from CRA reminds donors that they can use CRA’s database of charities to check whether a charity is registered and also that CRA deregisters charities who are seriously non-compliant.

read more

June 11, 2010

CRA announces funding to help Canadian charities on fundraising, transparency and false receipting

The Honourable Keith Ashfield, Minister of National Revenue, announced today contribution funding for seven new projects dealing with fundraising, transparency and false receipting under the Charities Partnership and Outreach Program (CPOP) of the Canada Revenue Agency (CRA).  One of the registered charities that received funding was the Ontario Community Support Association and its Charity Law Information Program (CLIP).  I have been involved with CLIP programs since last year and you can find out more about CLIP at http://www.capacitybuilders.ca/clip/clip.php including some archived webinars that I did in the last year.

read more

June 10, 2010

Is it legal and ethical to take over a dormant Canadian charity? - my Charity Village article

Here is an article I wrote for Charity Village entitled “Is it legal and ethical to take over a dormant Canadian charity? ”  http://www.charityvillage.com/cv/archive/aeth/aeth10/aeth1006.asp

June 09, 2010

Kossow case -CRA wins motion to stop delay in Ideas Canada Foundation tax shelter scheme

Many people have quite rightly asked “why does it take so long for a charity tax shelter scheme to ever make it to court?”.  “Why does a 2001 donation only get to court in 2010?”.  For example, we recently had a decision in Maréchaux, F.M.E. v. The Queen (TCC)  http://www.globalphilanthropy.ca/index.php/blog/comments/marechaux_f.m.e._v._the_queen_tcc_-_leveraged_donation_scheme_nixed_by_tax_/ which dealt with a 2001 taxation year and the decision in favour of CRA was in 2009.  Well if you are interested in the procedural wrangling you can read a recent decision, Kossow v. the Queen, in which it appears that the participants/promoters of a tax shelter are doing everything they can to stall litigation as long as possible to delay a court decision on the scheme.

read more

June 09, 2010

CRA letter on clergy residence deduction and Canadian charities

This CRA letter discusses the clergy residence deduction and “Is an Executive Director of a charitable organization eligible for a clergy residence deduction pursuant to paragraph 8(1)(c) of the Act.”

read more

June 09, 2010

Another class action lawsuit against abusive charity tax shelter scheme - more lawyers are sued

Another class action lawsuit has been launched in Canada with respect to a charity donation tax shelter arrangement.  The class action law suit concerns Donations Canada Charitable Donation program which was a program marketed by Parklane Financial Group Limited.

read more

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

Contact

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
Download vCard

Connect

Locate

Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
Toronto, Ontario
M5H 2Y2 Canada

Charity Law List

Join Blumbergs' non-profit and charities newsletter
View recent issue: March 2015