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March 23, 2016

Which Canadian charities received the most revenue from municipal or regional governments in 2014?

Canadian registered charities received over $9 Billion from municipal or regional government in Canada in 2014.   Here is a lits of Which Canadian charities received the most revenue from municipal or regional governments in 2014?

March 23, 2016

Which Canadian charities spent money on foreign activities in 2014 and how much did they spend?

Canadian registered charities spent in 2014 over $3.1 Billion dollars outside of Canada by using employees, volunteers or intermediaries.  This figures does not include certain gifts to “qualified donees” that are prescribed universities or UN agencies which are further hundreds of millions.  Here is a list Which Canadian charities spent money on foreign activities in 2014 and how much did they spend?

March 23, 2016

Which Canadian charities had the largest assets in 2014?

Canadian registered charities identified on their T3010s that in 2014 their were about $373 Billion.  Here is a list of Which Canadian charities had the largest assets in 2014?

March 23, 2016

Which Canadian charities had the highest expenditures in 2014?

In 2014, Canadian registered charities had expenditures of about $235 Billion.   Here is a list of Which Canadian charities had the highest expenditures in 2014?

March 23, 2016

Which Canadian charities had the biggest revenue in 2014?

Canadian registered charities in 2014 had about $246 Billion in total revenue.  Here is a list of Which Canadian registered charities had the largest total revenue in 2014?

March 22, 2016

2016 Federal Budget and its impact on non-profits and charities

Today the new Liberal Government has delivered their first budget.  Here is our article 2016 Canadian Federal Budget - How will it affect the Canadian charitable sector?

March 21, 2016

“The Charity Defense Council & Wounded Warrior Project Connection: Follow the Money”

There was an interesting article by Ruth McCambridge and Michael Wyland of the Nonprofit Quarterly entitled "The Charity Defense Council & Wounded Warrior Project Connection: Follow the Money".  It discusses the concerns raised in the media about the US charity, the ultimate firing of two senior executives and the close relationship between the Charity Defense Council and the Wounded Warrior Project.

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Topics: News

March 20, 2016

Class action lawsuit against Gospel for Asia in US

The Hamilton Spectator has revealed that US charity with a branch in Canada is being sued as part of a class-action lawsuit.  The article entitled "Hamilton-based charity allegedly can’t account for over $90M in donations".  The subtitle is "There are allegations that Gospel for Asia Canada has been using donations to build a massive for-profit corporate empire, leaving some volunteers and donors shattered and demanding answers. The mission says the claims are unfounded."  None of the allegations have been proven in court.  

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March 18, 2016

GST/HST Ruling - application of GST/HST to charity event

The Excise and GST/HST Rulings Directorate of the CRA released a ruling in October 2015 which discusses the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a charity event.  

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March 16, 2016

Toronto Star article “Top court puts Humane Society of Canada on borrowed time” as SCC denies leave

March 16, 2016

CRA numbers comparing assets and revenues for 2013 to 2014 for the Charity Sector in Canada

We recently received some information from the Charities Directorate of CRA which shows the combined assets and revenues of the Canadian registered charity sector for 2013 and 2014.   Total assets of the sector in 2014 has increased to $372 billion compared to $351 billion in 2013.  Total revenue has increased to $246 billion compared to $237 billion in 2013.  Unfortunately all figures are in Canadian dollars!

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March 16, 2016

Recent FCA decision French v. Canada, 2016 FCA 64

In a recent decision of the Federal Court of Appeal, French, it dealt with a technical issue of whether an argument should be struck, as it was by the Tax Court judge, "on the basis that it was doomed to fail" or there was not "a glimmer of a legal basis”.  The Federal Court of Appeal concluded in this case that "it is not plain and obvious that the impugned plea cannot succeed and that the appeal should accordingly be allowed."  It is a very high threshold for a party to have part of a pleading be struck and this did not meet that "no chance of success" line.   

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March 15, 2016

AFP Ottawa Fundraising Day 2016

I look forward to speaking at the AFP Ottawa Fundraising Day 2016 on May 18, 2016.  My topic will be "Top 20 Charity Law Issues for Canadian Registered Charities". 

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March 15, 2016

AFP GTA Fundraising Day 2016

I look forward to the AFP GTA Fundraising Day 2016 which will be held on June 9, 2016.  There will be various speakers and panels.  I  will be on a panel with Bruce MacDonald (Imagine Canada), Hilary Pearson (PFC), Caroline Riseboro (Plan International), Stewart Wong (Holland Bloorview Kids Rehabilitation Hospital) dealing with the importance of government relations.

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March 04, 2016

Australia to keep Charity Commission (ACNC)

The Australian government has announced in a press release "Retention of the Australian Charities and Not-for-profits Commission" that the government will no longer be dismantling the ACNC.  This is good news for those who believe in greater transparency in the charitable sector in Australia.   

Topics: News

February 29, 2016

Spotlight wins Academy Award, but real investigative reporting does not deserve any awards

It was nice to see the movie Spotlight winning an Academy Award as best picture.  The movie focused on a team of Boston Globe investigative reporters who uncovered extensive abuse by priests.  The Chronicle of Philanthropy had a very good opinion piece by Pablo Eisenberg entitled "Philanthropy Needs More Reporters Like Those in ‘Spotlight’"

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February 28, 2016

National Post article highlights how charities can unwittingly be used to support terrorism

In a recent and lengthy article in the National Post entitled "Who is Awso Peshdary? The case against an alleged Ottawa extremist who police say recruited for ISIL" the article describes the way Mr. Peshdary allegedly recruited for ISIS in Ottawa. What is interesting to see is the number of charities that have some sort of unwitting involvement with Mr. Peshdary and that he used their programs or services to further his efforts.  This article is helpful in challenging misconceptions about charities and terrorism. The biggest misconception that people have about charities and terrorism is that a charity would only be useful for fundraising for a terrorist enterprise. There are so many ways that terrorists can misuse charities that I will discuss below.  The second biggest misconception about charities and terrorism is that those who control the charity' are knowingly involved in supporting the terrorism.   All that a charity needs to be is unaware of the activities for them to take place.   

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February 27, 2016

Ontario 2016 budget analysis from the Ontario Nonprofit Network (ONN)

The ONN has released a review of the Ontario 2016 provincial budget.  It covers many changes that affect the non-profit sector and society.  Here is a link to the actual Ontario 2016 Budget.  I did not see any references to ONCA.

Topics: News

February 26, 2016

Recent FCA decision dismisses appeal regarding revocation of Jaamiah Al Uloom Al Islamiyyah Ontario

The federal court of appeal recently dismissed an appeal by Jaamiah Al Uloom Al Islamiyyah Ontario, a Canadian registered charity that was revoked by CRA for non-compliance.

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February 24, 2016

Sign up to our informative and complimentary charity law newsletter

Every month or so we send out a newsletter with highlights of developments over the last month affecting non-profits and charities.   It is a useful tool to keep your organization, your staff and board members up-to-date on developments affecting non-profits and charities and special offers from our firm.  Here is a link to sign up to the Blumbergs' Charity Law Newsletter.   Also if you are on Twitter you can follow @canadiancharity for additional updates.

February 23, 2016

Foreign Universities Applying for Prescribed University Status in Canada

Here is an article by Kate Robertson and Mark Blumberg on "Foreign Universities Applying for Prescribed University Status in Canada".  It may be helpful for foreign universities that are looking to fundraise in Canada.  

February 23, 2016

Should a registered charity issue an official donation receipt for gifts from a qualified donee

We get this question often.   If a registered charity receives funds from a qualified donee then it should not issue an official donation receipt.  For example a private foundation sends your registered charity a cheque for $10,000.00.   Do you issue them an official donation receipt?  The answer is no.

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February 18, 2016

CRA letter on acceptable uses of accumulated surplus by an NPO

CRA recently released a letter which discusses acceptable uses of an accumulated surplus by a non-profit organization and whether a benefit to members could result from the use of an accumulated surplus under various scenarios. 

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February 18, 2016

CRA letter on qualifying as a municipal/public body performing a function of government

CRA recently released a letter which discusses whether amendments to the method of appointing the Board of Directors for an existing municipal/public body performing a function of government would change a previous ruling of the CRA that the Authority would qualify as a municipal or public body performing a function of government for purposes of 149(1)(c) of the Income Tax Act (Canada) and the definition of a qualified donee in subsection 149.1(1).  

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February 18, 2016

CRA releases updated T4033 guide for completing the annual Registered Charity Information Return

The Canada Revenue Agency ('CRA') recently released an updated guide, the T4033(E) Rev. 16, which assists Canadian registered charities with completing their Form T3010 (annual registered charity information return). Charities with a fiscal period ending on or after January 1, 2016 should use this guide to complete their annual information return with CRA. 

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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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