Canadian Charity Law

May 22, 2017

CRA welcomes the Panel Report on the public consultations on charities and political activities

In a press release entitled "Minister Lebouthillier welcomes the Panel Report on the public consultations on charities and political activities" CRA noted the receipt of a report on charities and political activities.  That report was reflective of the vast majority of the "nearly 20,000" submissions received as part of the consultation.   

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May 19, 2017

Charitable Receipting: Do’s and don’ts for Canadian registered charities with CharityVillage

On May 25, 2017, I will be doing a free webinar for CharityVillage on Charitable Receipting Do's and Don'ts which will discuss receipting by Canadian registered charities.

May 09, 2017

Presentation on community foundations and political activities in Ottawa - May 13, 2017

Mark Blumberg will be co-presenting on "How community foundations can lead and engage in small ‘a’ advocacy" in Ottawa at the Community Foundations of Canada 2017 Conference on Saturday May 13, 2017.

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May 09, 2017

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars.  Registration is free but space is limited. 

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May 08, 2017

“Second Thoughts: Why I Changed My Mind About Philanthropy and Public Policy” by David Callahan

David Callahan, is the editor of Inside Philanthropy, and he is one the top progressive experts on philanthropy in the US.  His article "Second Thoughts: Why I Changed My Mind About Philanthropy and Public Policy" has nothing to do with Canada - but it has everything to do with the dilemma that the Liberal government is going to be dealing with over the next year or two as to how much "political activities" is too much for charities.  I would argue that the current rules give lots and lots of room to charities to conduct political activities - but yes not enough for maybe 50-100 groups.   At what point do we prioritize the sector over those groups?  

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April 27, 2017

Recent letters released by Canada Revenue Agency

We have provided two letters recently released by the Canada Revenue Agency. 

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April 23, 2017

Which Canadian registered charities spent the most on foreign activities in 2015?

April 22, 2017

CRA recently revokes registered charity status of 2 large religious groups doing foreign activities

On the CRA database it has become apparent that CRA has recently revoked the charitable status of two religious organizations that conduct significant foreign activities.  We have put in a request to CRA for information on why they were revoked. Unfortunately under the current rules even if CRA is aware of a problem with a charity it can only advise the public AFTER formal revocation has taken place.  So the details available at this point are very sparse.  

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April 14, 2017

Seven Key Tasks of Hospital Foundation Boards by Mark Blumberg

Here is an article that I wrote for the Ontario Hospital Association entitled Seven Key Tasks of Hospital Foundation Boards.

April 11, 2017

Carleton MPNL PhilanthroTHINK: The Future of Charity Regulation on April 28, 2017 in Ottawa

Carleton University has a Master of Philanthropy and Nonprofit Leadership (MPNL).  They do some very interesting programs relating to the non-profit and charity sector.  On April 28, 2017 they will be holding a one day program entitled The Future of Charity Regulation: Lessons from International Experience.  You can find out more information here.

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April 07, 2017

Wallace Global Fund charity fires lawyers for being inconsistent with their values

Here is an interesting article from the NPQ entitled "Wallace Global Fund Fires Law Firm for Aiding Trump’s “Ethical Carnage”. It discusses how a large US charity has decided to sever a long term relationship with a major US law firm because they represent Donald Trump and blessed the highly questionable trust arrangement that Donald Trump is using to ostensibly avoid conflicts of interest while he is President of the US.

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April 02, 2017

Universities and Colleges fundraising in Canada - a great mechanism to fundraise effectively

Canada has a mechanism to recognize certain foreign universities for purposes of donations.  It is probably the most generous tax incentive system of any country in the world.   Essentially if you are a degree granting university outside of Canada and you have 2 Canadian students generally studying at your university/college then you can apply to get on a list maintained by the Canada Revenue Agency.   Once you are on the list you are considered to be a "qualified donee".  That means you can issue Canadian official donation receipts under the Income Tax Act  (Canada).  WIth such status a Canadian who donates to your prescibed foreign university obtains the same benefits - of between 40 - 70% as if they had donated to a Canadian university.

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March 30, 2017

Blumbergs’ Canadian Charity Sector Snapshot 2015

We have just released our Blumbergs' Canadian Charity Sector Snapshot 2015. Lots of interesting statistics and information on the Canadian charity sector.  As well if you want information on individual charities or want to sort charities based on about 20 criteria checkout our charity data site at www.charitydata.ca

March 30, 2017

Guidance for Professional Athletes considering Philanthropy in Canada - Part 2

Kate Robertson and Mark Blumberg recently prepared Part 2 of the article series, Guidance for Professional Athletes considering Philanthropy in Canada. This article provides suggestions and tips for professional athletes (and their trusted advisors) with respect to estabishing and operating a successful Canadian registered charity.

March 29, 2017

Fed up with ONCA yet? Consider skipping it altogether and moving to the Federal CNCA

For Ontario non-profit corporations the next few years will be challenging from a corporate law point of view. Here is our article "Fed up with ONCA yet? Consider skipping it altogether and moving to the Federal CNCA".

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March 22, 2017

2017 Canadian Federal Budget and its impact on non-profits and charities

The 2017 Canadian Federal Budget was released today.  Here is our article 2017 Canadian Federal Budget - How will it affect the Canadian charitable sector? 

March 19, 2017

OHA Strengthening Foundation Governance: Current Issues, Challenges and Solutions

The Ontario Hospital Association is having a conference entitled "Strengthening Foundation Governance: Current Issues, Challenges and Solutions".  I will be presenting on Charitable Giving, Transparency and Standards. There will be a number of other interesting presentations.  

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March 19, 2017

“Charity finances: trustee essentials” - great information on financial management of a charity

The Charity Commission has recently updated  their guidance "Charity finances: trustee essentials".  It provides helpful information on finances that Canadian directors and trustees, as well as staff, should be aware of.  Keep in mind that on certain points the law in Canada is different than in England and Wales.  Unfortunately the CRA provides far less guidance on financial management and governance to the charity sector than I would like.  

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March 18, 2017

Australian charity commission to crack down on inappropriate political activities by charities

This recent article in The Guardian entitled Charity regulator to crack down on political advocacy after complaints discusses how the Australian Charities and Not-for-profits Commission (ACNC) has cracked down on certain political activities by charities in Australia and how the ACNC is asking for less secrecy and more transparency in dealing with charity compliance issues.

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March 17, 2017

Lawsuit in BC over search and rescue charity’s allegedly deceptive fundraising.

The Vancouver Sun is reporting that North Shore Rescue is suing the Search and Rescue Society of B.C. over allegations that the latter groups has been using the name of the North Shore Rescue to raise money.  It will be interesting to see what happens with the lawsuit.  Here is the article "Charity denies wrongdoing in lawsuit over search-and-rescue fundraising".  There is also a CBC article entitled "SARBC 'extremely shocked' over North Shore Rescue fundraising lawsuit".

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March 17, 2017

CRA sending out notices on T3010 filings

Here is a redacted copy of a notice sent by the Charities Directorate of CRA reminding charities of their filing date and the consequences of not filing the T3010 Registered Charity Information Return within 6 months of the end of your fiscal year.  

March 11, 2017

IRFAN Canada makes application to Federal Court to remove terrorist designation

A number of Canadian charities have been revoked by CRA for supporting terrorism in addition to other concerns. One of those organizations was The International Relief Fund for the Afflicted and Needy (Canada) or IRFAN Canada. It lost its charitable status in 2011.  Subsequently in 2014 it was added to the list of terrorist organizations maintained under the Criminal Code.   Apparently a request had been made by IRFAN Canada to the Minister of Public Safety to de-list the applicant from the list of terrorist organizations. On December 22, 2016, the Minister of Public Safety denied the request.  Now IRFAN Canada has made an application to Federal Court for judicial review to set aside the denial.

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March 10, 2017

CRA’s Report on the Charities Program 2015-2016

AFP recently published an article of mine on the CRA’s Report on the Charities Program 2015-2016.  They noted "Statistics, while helpful, sometimes require interpretation to fully understand the context of the material being presented. Lawyer Mark Blumberg provides a summary of the key takeaways from the Canada Revenue Agency's 2015-2016 Report on the Charities Directorate and Sector."  Here is the article CRA’s Report on the Charities Program 2015-2016.

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March 07, 2017

Government of Canada to combine all Federal government websites into Canada.ca

The consolidation of all Government of Canada websites into one domain at www.canada.ca has started.  In theory this is an opportunity to have a more streamlined, secure government website.  I have two concerns about how this will affect charities. 

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March 07, 2017

Can Canadian private foundations invest in limited partnerships?

There are many rules and restrictions on Canadian private foundations and their investments.   In 2015, the Federal government gave private foundations greater ability to invest in limited partnerships.   If certain conditions are met from a CRA Income Tax Act perspective a private foundation can invest in limited partnerships.  Keep in mind there are also corporate, trust law and fiduciary requirements that also need to be complied with.  

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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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