Blog

August 09, 2011

Charities Directorate service standards for telephone inquiries and charity applications

Here is a short note from the Charities Directorate on their service standards for telephone inquiries and charity applications.

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August 04, 2011

Charity Commission of England and Wales removes 7 charities from its rolls

Here is an interesting Regulatory Case Report from the Charity Commission of England and Wales.  It seems in the UK that one can put in on-line applications to be registered as a charity.  This report covers how one or more persons put in about 35 false charity applications.  7 of the “charities” were registered and now removed from the charity list.

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August 01, 2011

What is a terrorist activity?

A terrorist activity under the Criminal Code of Canada is dealt with in section 83.01.

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August 01, 2011

What is governance from a CIDA perspective?

Increasingly funders are interested in governance at charities.  For a Canadian charity to receive funds from CIDA for the Partnerships with Canadians Branch such charity must show “must have sufficient experience, strong governance structures and demonstrate the support of Canadians”.  If the organization cannot demonstrate good governance then CIDA will not even proceed to evaluate your application.

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July 28, 2011

Osgoode PD 2 day course on Legal and Risk Management for Charities and Not-for-Profit Organizations

Osgoode Professional Development will be doing a 2 day workshop on Legal and Risk Management for Charities and Not-for-Profit Organizations.  It will be October 5 and 6, 2011 in Toronto.

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Topics: News

July 26, 2011

Starvation in East Africa - various Canadian resources

You can find out more about the starvation in East Africa by visiting the website of the HUMANITARIAN COALITION which “is a network of Canadian NGOs determined to unite in cases of humanitarian crises. The Humanitarian Coalition is formed by five of Canada’s leading aid organizations: CARE Canada, Oxfam Canada, Oxfam-Québec, Plan Canada and Save the Children Canada.” http://humanitariancoalition.ca/index.php/site/about/

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July 22, 2011

Blumbergs Canadian Charity Law List - July 2011

Here is the Blumbergs Canadian Charity Law List - July 2011.

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July 22, 2011

Maclean’s Article “Buy, Sell, Donate”

Here is an short article in Macleans magazine entitled Buy, Sell, Donate.

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July 19, 2011

Compensation in the Charitable and Nonprofit Sector: Imagine Canada’s Statement

Here is Imagine Canada’s Statement on Compensation in the Charitable and Nonprofit Sector: http://www.imaginecanada.ca/files/www/en/positions/statement_compensation_07192011.pdf

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July 15, 2011

Some recent CRA Canadian registered charity revocation letters

Here are some revocation letters from the Charities Directorate of CRA to certain registered charities.  These letters set out the CRA reasons for revocation. 

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July 07, 2011

CBC report on Canadian Cancer Society -thoughts on transparency, media coverage, + fundraising costs

The CBC recently prepared a short segment on the Canadian cancer society.  Here are a few comments on the issue. I will update this page over the next few weeks as more information comes to light.

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July 02, 2011

Fundraising from Canada by US 501(c)(3) charities

Many US charities are interested in fundraising from Canada.  Canadians donate approximately $13 billion to charity every year.  As well, many US 501(c)(3)s are looking at accessing Canadian Foundation and Canadian federal or provincial government funds.

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July 01, 2011

CRA releases Charities Connection No. 7 - for June 2011 with information on CPOP, budget etc.

The CRA has just released Charities No. 7 with information on the Charities Partnership Outreach Program (CPOP), reminders to registered charities to file their T3010, a new Guidance CG-004, Using an Intermediary to Carry out a Charity’s Activities within Canada as well as other matters.

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June 29, 2011

Transparency and Accountability - great quote from the Charity Commission of England and Wales

Here is a great quote from Sam Younger, chief executive of the Charity Commission, that Canadian charities should think about.

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June 26, 2011

Receipting by Canadian Charities Takes Front and Centre in Federal Budget

Here is an article I recently wrote for the Canadian Donor’s Guide entitled “Receipting Takes Front and Centre in Federal Budget”

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June 26, 2011

“Budget 2011 Cracks Down on Abusive Charities” - Blog posting in MoneySense

Here are a couple of interesting blog postings notes entitled “Budget 2011 Cracks Down on Abusive Charities” and “Beware of tax shelter donation arrangements”.

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June 22, 2011

Maréchaux v. Queen - Supreme Court declines to hear case and CRA wins leveraged donation scheme

F. Max E. Maréchaux, is a partner at the law firm of Miller Thomson LLP.  According to Federal Court of Appeal decision “F. Max E. Maréchaux participated in a “leveraged donation” scheme. The essence of the scheme was that, for an expenditure of $30,000, he received a charitable donation tax receipt for $100,000, and claimed a tax credit of $44,218, a potential return on his outlay of nearly 50% in a matter of months. Very little of the money was retained by charities to advance their purposes.”  Mr. Maréchaux had lost a decision at the Tax Court of Canada and his appeal to the Federal Court of Appeal was dismissed as “Mr Maréchaux had not made a “gift””.  Now the Supreme Court of Canada has denied Mr. Maréchaux’s leave to appeal which results in the Federal Court of Appeal decision standing.  According to the Trial Court “The Program was implemented on December 31, 2001, with 118 participants (“Participants”) and donations totalling approximately $18,305,000.”

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June 22, 2011

Tax preparer sentenced to two years in jail for fraudulent charitable donations scheme

Another tax preparer has been sentenced to jail for the issuance of fraudulent official donation receipts.  This tax preparer was based in Etobicoke, Ontario and issued over 34 million of false receipts.

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June 21, 2011

CRA’s new Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”

CRA has just released a new guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”.  This guidance covers the rules for when a Canadian registered charity provides resources to a group in Canada that is not another registered charity or qualified donee.  So if a registered charity provides funds to a non-profit in the community that is not a registered charity it needs to ensure that it complies with this guidance.  This guidance is very similar to the CRA Guidance “Canadian Registered Charities Carrying Out Activities Outside Canada” ( http://bit.ly/ybUGAB) which deals with foreign activities.

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June 21, 2011

New CRA webcasts/archived webinars on website - foreign activities, political activities and T3010

The CRA has added three new webinars to their website on “Activities outside Canada”, Political activities and a T3010-1: Line by line review.

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June 20, 2011

Ontario’s new Not-for-Profit Corporations Act (ONCA)- additional information from Ontario government

The Ontario Ministry of Consumer Services has recently updated its website pages on the new Not-for-Profit Corporations Act, 2010 with a small amount of information on the act.  The new act will be of interest to Ontario non-profit corporations but will probably only be proclaimed in late 2012.  We are anticipating that in the future the Ontario government will provide information and resources to non-profits on the new act.

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June 18, 2011

News to You Canada v. The Queen (FCA) -CRA denies charity applic. and Federal Court of Appeal agrees

In the case of News to You Canada v. The Queen (FCA) the Federal Court of Appeal dealt with a charity application that CRA had refused to register and the Federal Court dismissed the organizations appeal.  Here is a copy of the case News to You Canada v. The Queen (FCA).

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June 18, 2011

“Breakaway Anglicans lose last legal avenue to claim ownership of church buildings, land”

Here is an article in the National Post entitled “Breakaway Anglicans lose last legal avenue to claim ownership of church buildings, land”

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Topics: News

June 16, 2011

Collaboration, Cooperation and Merger in the Canadian Charitable Sector - presentation

Here is a copy of a presentation I recently delivered entitled Collaboration, Cooperation and Merger in the Canadian Charitable Sector.

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June 16, 2011

Top 20 Legal and Ethical Issues for Canadian Registered Charities - Mark’s presentation at Vitalize

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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