Global Giving

November 10, 2016

Some thoughts on the Trump victory and its impact on Canadian nonprofits and charities

Topics: News | Global Giving

November 02, 2016

An ICN Webinar – CRA Regulations and the Political Activities of Charities

I am pleased to be co-presenting to the ICN a webinar on "CRA Regulations and the Political Activities of Charities".

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October 29, 2016

Blumbergs’ Snapshot of the Ontario Charity Sector 2014 - focus on Ontario registered charities

We are proud to present the Blumbergs’ Snapshot of the Ontario Charity Sector 2014.  The data subset used is the CRA's 2014 T3010 data but only for registered charities based in Ontario.   

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September 30, 2016

List of foreign charities that have received a gift from Canada and are qualified donees

Currently there are only two organizations on the "List of foreign charities that have received a gift from Her Majesty in right of Canada".   They are the Aga Khan Foundation and the Woodrow Wilson International Center for Scholars, both of which were off the list and now are on again.  No rhyme or reason why these groups are picked out of millions of foreign ngos.  Meanwhile Auschwitz-Birkenau Foundation, The Rhodes Trust, and the Bill, Hillary & Chelsea Clinton Foundation are no longer on the list. Seriously this list needs a rethink and greater transparency.  

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September 15, 2016

Modernizing charity law in Canada is for now a Pandora’s box

The Liberal Government has made some noises about modernizing charity law.  Who could be opposed to modernization?  As there is no idea as to what "modernization" means, it has opened up all sorts of calls for changes to charity law in Canada - many of the ideas would be expensive, counterproductive, stifling, or ultimately destroy the positive reputation of the charity sector.  Wikipedia defines a Pandora's box as "a process that generates many complicated problems as the result of unwise interference in something."  Although only time will tell, it appears that "modernizing charity law" has a small upside and a very large downside.  

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September 12, 2016

CRA media response on Canadian charities and funding or supporting terrorism

Here is a CRA document provided under access to information rules which includes their media response on Canadian charities and funding or supporting terrorism.  Not surprisingly because of the very limited scope for CRA to divulge information under the confidentiality provisions of the Income Tax Act (Canada) there is little information divulged.  

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August 25, 2016

CharityVillage: “A national charity census: Mark Blumberg’s Snapshot of the Canadian Charity Sector”

August 12, 2016

Draft Guidance from the Charity Commission on “Grant funding an organisation that isn’t a charity”

The Charity Commission of England and Wales has recently released a draft guidance on the types of controls English charities should be using when providing grants to non-English charities. 

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August 12, 2016

Bond article on increasing funding for local CSOs

Recently at the BOND website there was a good article on importance of funding local civil society organizations (CSOs) and how the mindset of some funders needs to change.   The Article is entitled "From rhetoric to reality – how do we move beyond intentions when it comes to funding local CSOs directly?"

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July 27, 2016

“Regulation of nonprofits in Israel”? with Ophir Katz in Toronto on September 6, 2016

In an invitation only event Blumbergs will have one of Israel’s top non-profit lawyers, Ophir Katz, of Ophir Katz & Co. Law offices, talking about the Israeli non-profit sector and the regulation of non-profits in Israel. Non-profits play a very important role in Israel. Canadian charities spend approximately $275 million in grants and programming in Israel and it is important that they understand the regulatory climate in Israel and the constraints and flexibility placed on various types of non-profits established and operating in Israel.

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Topics: News | Global Giving

June 28, 2016

New FATF Recommendations on non-profits avoiding terrorism and money laundering

The Financial Action Task Force (FATF) has updated The FATF Recommendations International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation.  The FATF is "an independent inter-governmental body that develops and promotes policies to protect the global financial system against money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction. The FATF Recommendations are recognised as the global anti-money laundering and counter-terrorist financing standard."  There were concerns about the non-profit recommendations and especially that Non-profit organisations are "particularly" vulnerable to abuse for the financing of terrorism. The phrase "particularly" has been removed.  The FATF changes that will probably be positively greeted by non-profit sector around the world. 

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June 24, 2016

Lack of transparency continues when the Canadian government makes a gift to a foreign charity

On the CRA website there is a list of foreign charities that received a gift from the Canadian government.  CRA has just released a new Guidance CG - 023 Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada which discusses how foreign charities are placed on the list.

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May 28, 2016

Recent Changes to the Regulation of Charitable Activities in China

Blumbergs and the OCIC will be hosting a program on June 21, 2016 entitled "Recent Changes to the Regulation of Charitable Activities in China that will affect Chinese and Canadian charities".  You can register here.  It will feature Prof. Mark Sidel, Consultant for Asia at the International Center for Not-for-Profit Law (ICNL) and Doyle-Bascom Professor of Law and Public Affairs at the University of Wisconsin-Madison.  Mark Sidel has worked on nonprofit and philanthropic regulatory developments in China for nearly thirty years, and has worked in China for more than four decades. He will outline these recent developments, discuss their implications, and answer questions.

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May 26, 2016

CRA letter on donation of capital property and donation receipt

CRA recently released a letter which discusses whether an official receipt issued for property donated in kind can include an amount less than the fair market value of the property.  CRA cited section 3501 of the Income Tax Act (Canada) Regulations to confirm that an official donation receipt should include the amount of the fair market value or the deemed fair market value of the property, in certain circumstances.  

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May 25, 2016

Total revenue received from all sources outside Canada by Canadian Registered Charities in 2014

Here is our article "Total revenue received from all sources outside Canada by Canadian Registered Charities in 2014".  It provides a list of Canadian charities that received foreign income in their 2014 fiscal year.  Foreign income for Canadian charities has risen to $1.8 billion - making it an important and growing source of revenue for Canadian charities.  

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May 18, 2016

CRA information on assisting people and charities impacted by the wildfires in Alberta

The Canada Revenue Agency ('CRA') recently published a Question and Answer piece on its website which provides information on providing assistance to people impacted by the wildfires in Alberta and information for registered charities that may have been impacted by the wildfires or would like to provide assistance.  Here is the CRA link: http://www.cra-arc.gc.ca/chrts-gvng/chrts/whtsnw/frtmcmrry-qstns-nswrs-eng.html?utm_source=charities&utm_medium=eml

May 06, 2016

Charity Commission reports on funding non-charities by Joseph Rowntree Trust and Roddick Foundation

The Charity Commission of England and Wales has  released two very interesting regulatory case reports including the Regulatory Case Report -  The Joseph Rowntree Charitable Trust  and Regulatory Case Report -The Roddick Foundation.  These reports are interesting in that they discuss grants from UK charities to non-charities and the necessary steps a charity should take to ensure that their funds are appropriately used.

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May 03, 2016

Top Fallacies about Private Foundations in Canada

Here is a recent article written by Mark Blumberg, Kate Robertson and Lynn Gluckman of Blumberg Segal LLP on the Top Fallacies about private foundations in Canada.  The article discusses incorrect misconceptions that many people have about private foundations.  This article was also published as a two-part series by the Hillborn Charity eNews on April 19th, 2016 and April 26, 2016.   

April 27, 2016

Top Fallacies about Private Foundations in Canada - Part two

The Hillborn Charity eNews just published the second part of our article Top fallacies about private foundations in Canada.  It discusses numerous incorrect preconceptions that people have about private foundations.  

April 25, 2016

High Court rules Cup Trust Gift Aid claim can be withdrawn

In the Cup Trust case there was an abusive scheme run by a charity and controlled by a trustee, Mountstar.  The Mountstar trustee was replaced by an interim manager appointed to take over the affairs of the charity.  The interim manager decided that they did not want to pursue litigation relating to a Gift Aid claim.  The organizers of the scheme (Mountstar) wanted the charity to continue litigation and were prepared to pay for its costs.  The High Court in the UK decided that charities should not be involved in speculative litigation and that it was acceptable for the interim manager to withdraw the Gift Aid claim.  

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April 23, 2016

Financial Action Task Force consultation on Recommendation 8 and preventing NPO terrorist abuse

Topics: News | Global Giving

April 23, 2016

Top fallacies about private foundations in Canada – Part one

The Hillborn Charity eNews just published the first part of our article Top fallacies about private foundations in Canada.  It discusses numerous incorrect preconceptions that people have about private foundations.  

April 10, 2016

Opportunities for the Disabled Foundation v. The Queen (FCA) - charity revoked

The Federal Court of Appeal has dismissed an appeal from the Opportunities for the Disabled Foundation v. The Queen (FCA).

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March 26, 2016

Largest Gifts from Canadian Charities to Foreign Qualified Donees for 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?

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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