Upcoming FREE CLIP Webinars (Online internet seminars) on charity law, fundraising and receipting

May 15, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: News, What's New from the Charities Directorate of CRA, Canadian Charity Law, Global Giving, Ethics and Canadian Charities, Avoiding 'Charity' Scams

Here are some of the upcoming FREE Charity Law Information Program (CLIP) webinars on appropriate receipting and fundraising with links to the registration pages that I will be delivering.  The CLIP program of Capacity Builders is supported by a contribution from the Charities Partnership and Outreach Program of the Charities Directorate. There is no charge for these sessions at this time.  You can register for any session by clicking the link.  The short link for this page is:  http://ow.ly/3jsBh

The short link for this page is:  http://ow.ly/3jsBh

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COMPLETED WEBINARS INCLUDE:

Topic: Receipting 101 for Canadian Registered Charities (Webinar)
Date: Monday, January 10, 2011 EST
Time: 10:00 am EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140139917&UID=951036892&RT=NCMxMQ%3D%3D&FM=


Topic: Receipting 201 for Canadian Registered Charities (Webinar)
Date: Monday, January 10, 2011
Time: 12:00 pm EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140139992&UID=951038612&RT=NCMxMQ%3D%3D&FM=1


Topic: Gift In Kind Donations: Fair Market Value Or The Highest Price (Webinar)
Date: Monday, January 10, 2011
Time: 2:00 pm EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140140367&UID=951038837&RT=NCMxMQ%3D%3D&FM=1


Topic: Fundraising 101: The CRA’s Fundraising Guidance in 1 Hour (Webinar)
Date: Wednesday, January 12, 2011
Time: 10:00 am EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140140472&UID=951039272&RT=NCMxMQ%3D%3D&FM=1


Topic: Fundraising 201: Advanced Issues with the CRA Fundraising Guidance (Webinar)
Date: Wednesday, January 12, 2011
Time: 12:00 pm EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140140832&UID=951039862&RT=NCMxMQ%3D%3D&FM=1


Topic: Fundraising and Media coverage in Canada: the Ratio and Beyond (Webinar)
Date:  Wednesday, January 12, 2011
Starting time: 2:00 pm, EST   Duration: 1 hour
Description: The media has recently been focused on fundraising practices of Canadian charities. Join charity lawyer Mark Blumberg, of Blumberg Segal LLP and editor of http://www.GlobalPhilanthopy.ca, who will discuss:
• The role of the media as stakeholder
• The media’s view of fundraising by charities;
• The Fundraising Guidance and how this will affect media coverage;
• Essential elements of the Fundraising Guidance and how they can be used to respond to media and public concerns; and
• Why the media coverage is likely to continue and intensify.
Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959751

 

 

Topic:  Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities (Webinar)
Date:  Monday, January 17, 2011
Starting time:  10:00 am, EST Duration:  1 hour
Description:  This webinar provides an overview on international activities by Canadian charities and regulatory issue for Canadian charities. Join charity lawyer Mark Blumberg (editor of http://www.globalphilanthropy.ca) as he provides:
• Ideas for doing good that does not involve charities
• Some general considerations for Canadian charities carrying on activities outside of Canada
• Reviews the importance of international philanthropy
• Why would a “local” Canadian charity such as a hospital want to carry out foreign activities?
• An overview of the Income Tax Act regulatory framework governing the 12,000 Canadian charities conducting foreign activities
• The distinction between qualified donees and non-qualified donees
• A basic overview of the recent CRA publication “Canadian Registered Charities Carrying Out Activities Outside Canada” located at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/tsd-cnd-eng.html
Registration link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959757

 

 

Topic: Foreign Activities 201: Advanced issues with CRA’s Guidance on Activities outside of Canada (Webinar)
Date:  Monday, January 17, 2011
Starting time:  12:00 pm, Eastern Standard Time   Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg (editor of http://www.globalphilanthropy.ca) as he provides an overview of the CRA guidance “Canadian Registered Charities Carrying Out Activities Outside Canada” located at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/tsd-cnd-eng.html

Learn about:
• Direction and control over resources
• Avoiding being a “conduit”
• Abiding by local laws
• Risk Management for foreign activities • Types of permissible relationships in foreign activities.
• Avoiding misuse of charitable assets
• Charitable goods policy
• Keeping books and records in Canada
Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959763

 


Topic: Foreign Activities 301: Responding to Legal and Ethical Challenges in International (Webinar)
Date:  Monday, January 17, 2011 Starting time:  2:00 pm, Eastern Standard Time   Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg (editor of http://www.globalphilanthropy.ca) as he discusses more difficult legal and ethical challenges relating to foreign activities by Canadian charities. Familiarity with the CRA guidance “Canadian Registered Charities Carrying Out Activities Outside Canada” located at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/tsd-cnd-eng.html is helpful.
Learn about:
• Challenges in dealing with natural disasters
• Transfers of Capital property to local partners
• How some have tried to misuse international development for private gain and abusive charity gifting tax shelters
• Inflated valuation of pharmaceuticals for developing countries.
• More in depth discussion of books and records
• Some important ethical issues with foreign activities
• Local ownership
• Free or inexpensive resources
Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959764

 

Topic: Top Receipting Mistakes for Canadian Registered Charities (Webinar)
Date:  Thursday, January 20, 2011
Starting time:  10:00 am EST Duration:  1 hour
Description:  Many registered charities issue receipts incorrectly. Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews some of the most common receipting mistakes including “lending your registration” and issuing receipts:
• for donations of services
• without all the mandatory elements
• when the fair market value of the donation or advantages is not ascertainable • for inflated fair market value • when there has not been a gift under the Income Tax Act. 
Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959767

 

Topic: Misuse of Receipting: Abusive Gifting Tax Shelter Schemes and Fraudulent Receipting (Webinar) 
Thursday, January 20, 2011
Starting time:  12:00 pm EST Duration:  1 hour
Description:  How big is the problem of abusive receipting? What are abusive gifting tax shelters? What is fraudulent receipting? Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca, as he discusses the problem of abusive receipting, how to recognize it, and how to keep your charity away from those who would abuse your charity’s receipting privileges. 
Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959789

 


Topic: Are you smarter than an average Canadian charity volunteer when it comes to receipting rules?: Test your receipting knowledge(Webinar)
Date:  Thursday, January 20, 2011 Starting time:  2:00 pm, EST
Duration:  1 hour
Presenters:  Capacity Builders
Description:  89% of registered charities that are audited by CRA are not appropriately issuing receipts. Is your charity part of the 89%? Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews a receipting scenario involving a charity and poses many issues on receipting. 

Registration Link: https://ocsa.webex.com/tc0505lb/trainingcenter/register/registerSession.do?siteurl=ocsa&backUrl=https%3A%2F%2Focsa.webex.com%2Fcmp0306lb%2Fwebcomponents%2Fcalendar%2Fcalendar.do%3Fsiteurl%3Docsa%26serviceType%3DTC%26tabType%3Dupcoming%26ownerID%3D0%26pageNum%3D1%26timezoneID%3D0%26orderBy%3DstartTime%26orderType%3Dasc%26year%3D2010%26month%3D11%26date%3D24%26showpast%3Dfalse%26showreg%3Dfalse&confID=849959793

Topic: Charity Chat: Gift In Kind Donations: To Accept Or Not To Accept? (Webinar)
Date: Friday, January 28, 2011
Time: 12:00 pm EST
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=140139607&UID=951035512&RT=NCMxMQ%3D%3D&FM=1


Receipting 101 for Canadian Registered Charities 

Session date:  Monday, January 31, 2011 10:00 am, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
• When are charities are allowed to issue official donation receipts (“tax receipts”)?
• Why are receipts so important?
• What are the top Canadian registered charity receipting mistakes?
• Review of information required on official charitable tax receipts (depending on whether it’s a cash gift or in-kind donation and whether there is an advantage to the donor)
• CRA’s sample official donation receipts.
• What is a gift?
• Is the donation a gift?
• Is there an obligation to issue receipts?
• Who is the donor?
• What is split receipting and how does it affect galas, golf and other fundraisers?

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141739812&UID=955841267&RT=NCMxMQ%3D%3D&FM=1


 
Receipting 201 for Canadian Registered Charities 

Session date:  Monday, January 31, 2011 12:00 pm, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
• How do you correct or replace official donation receipts
• What is the eligible amount of a gift for Income Tax purposes?
• What is fair market value of a gift and how to determine fair market value
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift
• Can you issue a receipt for a gift certificate?
• Can you return a gift?
• Are funds given by a business considered a gift or a sponsorship?
• Can you provide receipts for donors to third party fundraising events?
• Use of computer generated and e-mail receipts
• Is it appropriate to receipt for expenses of volunteers who travel abroad?
• What are CRA’s top receipting concerns?
• Problems, abuses and consequences of improper receipts

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141740007&UID=955843192&RT=NCMxMQ%3D%3D&FM=1



Gifts In Kind Donations: Fair Market Value or the Highest Price? 

Session date:  Monday, January 31, 2011 3:00 pm, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
• What is a gift in kind?
• What is fair market value of a gift and how to determine fair market value?
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift
• Receipting of gift in kind donations and special issues with gifts in kind
• How do you appraise gifts in kind?
• Can you receipt for donors of items to an auction?
• Can you receipt a successful bidder at an auction?
• What are some best practices for gifts in kind donations?
• What are CRA’s top receipting concerns?
• Inappropriate gift in kind receipting situations and how can they result in penalties or deregistration

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141740612&UID=955843752&RT=NCMxMQ%3D%3D&FM=1
 



Fundraising 101: The CRA Fundraising Guidance in 1 Hour  

Session date:  Wednesday, February 2, 2011 10:00 am, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews CRA Guidance on Fundraising including:
• A background to the evolution of CRA’s fundraising guidance
• Canadian attitudes towards fundraising and fundraising costs and how this will affect your charity
• Do we need a fundraising guidance?
• What constitutes prohibited fundraising?
• Introduction to fundraising ratios and why does the media fixate on this one tool for evaluating fundraising?
• What conduct will increase or decrease CRA’s level of concern with the fundraising?
• Why is appropriate allocation of expenses important and difficult for some charities?

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141741122&UID=955844797&RT=NCMxMQ%3D%3D&FM=1
 
 
Fundraising 201: Advanced Issues with the CRA Fundraising Guidance

Session date:  Wednesday, February 2, 2011 12:00 pm, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews more advanced issues with the CRA Guidance on Fundraising including:

• Why fundraising is not in-and-of-itself charitable.
• More in depth discussions of best practices and indicators of concerns
• Discussion of each of CRA’s indicators of concern including:
• Sole?source fundraising contracts
• Non?arm’s length fundraising contracts
• Fundraising initiatives that are not well?documented
• Fundraising merchandise purchases that are not at arm’s length, not at fair market value, or not purchased to increase fundraising revenue.
• Most of the gross revenues for non?charitable parties.
• Commission?based fundraiser remuneration
• Misrepresentations in fundraising solicitations or in disclosures about fundraising or financial performance
• Discussion of each of CRA’s suggestions for Best Practices in fundraising including:
• Best Practices for Fundraising
a. Prudent planning processes
b. Appropriate procurement processes
c. Good staffing processes
d. Ongoing management and supervision of fundraising practice
e. Adequate evaluation processes
f. Use made of volunteer time and volunteered services or resources
g. Disclosure of fundraising costs, revenues, and practice (including cause?related or social marketing arrangements)

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141741247&UID=955845662&RT=NCMxMQ%3D%3D&FM=1



 
Fundraising and Media Coverage in Canada: the Ratio and Beyond  

Session date:  Wednesday, February 2, 2011   3:00 pm, Eastern Standard Time (New York, GMT-05:00)
Duration:  1 hour
Description:  The media has recently been focused on fundraising practices of Canadian charities. Join charity lawyer Mark Blumberg, of Blumberg Segal LLP and editor of GlobalPhilanthopy.ca, who will discuss:
• The role of the media as stakeholder
• The media’s view of fundraising by charities;
• The Fundraising Guidance and how this will affect media coverage;
• Essential elements of the Fundraising Guidance and how they can be used to respond to media and public concerns; and
• Why the media coverage is likely to continue and intensify.
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=141741517&UID=955846422&RT=NCMxMQ%3D%3D&FM=1

 

 

Low Cost Fundraising – Bequests and Third Party Events
Friday, February 18, 2011   12:00 pm - 1:00 pm (EST)
Speaker: Mark Blumberg, Blumberg Segal LLP
Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca, as he briefly discusses issues with some of the best low cost fundraising options. Topics to be covered include bequests under will and third party fundraising events. There will be opportunity for questions and discussion on the webinar.
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465122&UID=957968377&RT=NCMxMQ==&FM=1

 


Online and social media Fundraising by Canadian Charities with Claire Kerr
Monday, February 28, 2011   10:00 am - 11:00 am (EST)
Speaker: Claire Kerr, Artez Interactive (Hosted by Mark Blumberg)
Facebook, Twitter, blogs, mobile giving… you’ve already heard about these tools, but how do they apply to your existing fundraising programs in a cost effective way? What are the best practices and how can your organization take advantage of these strategies for your 2011 campaigns? Join host Mark Blumberg and presenter Claire Kerr which will examine the use of social media in integrated fundraising campaigns by Canadian Charities, with particular attention paid to case studies from organizations that have succeeded or failed in this digital space.
About Claire Kerr
She is Director, Digital Philanthropy, at Artez Interactive. Claire Kerr is a not-for-profit veteran who has worked for organizations in the economic development, education, arts community and fundraising sectors.
At Artez Interactive, Claire provides consulting in best practices for digital & mobile fundraising. She is responsible for providing support to 300+ international not-for-profits and partners. Follow her on Twitter at @snotforprofit.
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465617&UID=957968742&RT=NCMxMQ==&FM=1

 


Responding to International Disasters: Fundraising and Coordination with Nicolas Moyer
Monday, February 28, 2011     2:00 pm - 3:00 pm (EST)
Speaker: Nicolas Moyer, Humanitarian Coalition
Nicolas Moyer will discuss joint fundraising efforts during major international disasters. He will describe the HUMANITARIAN COALITION in Canada and other examples of joint fundraising mechanisms and coordination for major international disaster relief situations. He will also provide an analysis of lessons drawn from the differences of the Canadian responses to the major disasters in Haiti and Pakistan in 2010.
About Nicolas Moyer
Nicolas Moyer holds a B.Sc. in Economics from the Université de Montréal and a Masters in International Relations from MacQuarie University in Sydney Australia. He has been active in the international development and humanitarian sectors for six years, starting first with work on women’s rights and rural development with grassroots organizations in Ethiopia. In Ethiopia, Nicolas Moyer established the Canadian Network of NGOs (CANGO) and wrote for and edited a national newspaper.
Since 2007, Nicolas Moyer is Coordinator of the HUMANITARIAN COALITION, a coordinated appeal mechanism bringing together CARE Canada, Oxfam Canada, Oxfam-Québec and Save the Children Canada. Based on the successes of international joint fundraising initiatives - such as the UK’s Disaster Emergency Committee - the HUMANITARIAN COALITION has developed a coordinated Canadian appeal mechanism to respond to international humanitarian crises. By joining their efforts, the members offer the promise of reducing duplication, cutting administrative costs, increasing public awareness, building public confidence and better engaging with the private sector. Overall, this initiative seeks to improve responses and raise the visibility of international disasters.
For more information on the HUMANITARIAN COALITION, visit: http://www.humanitariancoalition.ca
The HUMANITARIAN COALITION, with the joint efforts of its members, CARE Canada, Oxfam Canada, Oxfam-Québec and Save the Children Canada, provides a widespread and effective response to emergencies, with a combined presence in 120 countries.
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465817&UID=957969137&RT=NCMxMQ==&FM=1

 


Receipting 101 for Canadian Registered Charities
Friday, March 4, 2011   10:00 am - 11:00 am (EST)
Speaker: Mark Blumberg, Blumberg Segal LLP
Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting. Mark will cover a wide range of topics, including:
• When are charities are allowed to issue official donation receipts (“tax receipts”)?
• Why are receipts so important?
• What are the top receipting mistakes?
• Review of information required on official charitable tax receipts.
• What is a gift?
• Is there an obligation to issue receipts?
• What is split receipting and how does it affect galas, golf and other fundraisers?
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465022&UID=957969167&RT=NCMxMQ==&FM=1

 

Receipting 201 for Canadian Registered Charities
Friday, March 4, 2011 12:00 pm - 1:00 pm (EST)
Speaker: Mark Blumberg, Blumberg Segal LLP
Join charity lawyer Mark Blumberg as he explores these important charitable receipting topics:
• How do you correct or replace official donation receipts?
• What is the eligible amount of a gift for Income Tax purposes?
• What is fair market value of a gift and how to determine fair market value.
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift?
• Can you issue a receipt for a gift certificate?
• Can you return a gift?
• Are funds given by a business considered a gift or a sponsorship?
• Can you provide receipts for donors to third party fundraising events?
• Use of computer generated and e-mail receipts.
• Is it appropriate to receipt for expenses of volunteers who travel abroad?
• What are CRA’s top receipting concerns?
• Problems, abuses and consequences of improper receipts.
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465042&UID=957969257&RT=NCMxMQ==&FM=1

 

Gifts In Kind Donations: Fair Market Value Or The Highest Price
Friday, March 4 2:00 pm - 3:00 pm (EST)
Speaker: Mark Blumberg, Blumberg Segal LLP
Gifts in kind can provide much needed goods or assets to your charity, but they can also pose a potential risk to your organization! Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca, as he addresses the following topics:
• What is a gift in kind?
• What is fair market value of a gift and how to determine fair market value?
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift?
• Receipting of gift in kind donations and special issues with gifts in kind.
• How do you appraise gifts in kind?
• Can you receipt for donors of items to an auction?
• Can you receipt a successful bidder at an auction?
• What are some best practices for gifts in kind donations?
• What are CRA’s top receipting concerns?
• Inappropriate gift in kind receipting situations and how can they result in penalties or deregistration.
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142465912&UID=957969282&RT=NCMxMQ==&FM=1

 
Gifts In Kind: Factors for Canadian Charities
March 9, 2011   10:00 am - 11:00 am (EST)
While gifts in kind can be valuable for charities they can also result in some special issues. Join Betty Thompson, FCGA. in discussing factors applicable to the acceptance of gifts in kind:
*developing criteria for what to accept and when for use or for sale?
*valuation and documentation of value recording/reporting
*receipting – charitable or not?
*accepting marketable securities
Click here to register   https://ocsa.webex.com/ocsa/k2/j.php?ED=142831487&UID=958997742&RT=NCMxMQ%3D%3D&FM=1


Financial Policies for Canadian Charities
March 9, 2011   12:00 pm - 1:00 pm (EST)
Join Stella Penner, FCGA, in discussing best practices in developing and implementing financial policies to serve as internal controls over areas such as:
*Acceptance of gifts/contributions,
*Approvals of expenditures
*Acceptance of gifts in kind
*Internal reporting and monitoring
*Role of budgets
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142831747&UID=958998897&RT=NCMxMQ%3D%3D&FM=1


Expense Allocation for Canadian charities
March 9, 2011   3:30 pm - 4:30 pm (EST)
Join Betty Thompson, FCGA, and Stella Penner, FCGA, in discussing expense allocation from a financial reporting perspective because the CICA has guidelines on it, and from a charities reporting perspective. Questions that arise include:
*What is the difference between allocated versus attributed expenses?
*Consideration of contribution agreements and funder concerns
*Allocation of fundraising and administration expenses to program cost areas
Click here to register https://ocsa.webex.com/ocsa/k2/j.php?ED=142832082&UID=958999307&RT=NCMxMQ%3D%3D&FM=1


What is a Related Business? for Charitable Organizations
Date: Wednesday, March 23, 2011
Time: 12:00 pm EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143668387&UID=961599277&RT=NCMxMQ%3D%3D&FM=1

Topic: Dangerous Opinions - Legal and Ethical Issues with Legal Opinions on Charity Law and the Income Tax Act
Date: Wednesday, March 23, 2011
Time: 2:00 pm EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143635057&UID=961489907&RT=NCMxMQ%3D%3D&FM=1

 

Topic: Receipting 101 for Canadian Registered Charities
Date: Thursday, March 24, 2011
Time: 10:00 am EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143635607&UID=961490777&RT=NCMxMQ%3D%3D&FM=1

Topic: Receipting 201 for Canadian Registered Charities
Date: Thursday, March 24, 2011
Time: 12:00 pm EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143635667&UID=961490942&RT=NCMxMQ%3D%3D&FM=1

Topic: Gift In Kind Donations: Fair Market Value or the Highest Price?
Date: Thursday, March 24, 2011
Time: 2:00 pm EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143635827&UID=961492617&RT=NCMxMQ%3D%3D&FM=1

Topic: Fundraising 101: The CRA Fundraising Guidance in 1 Hour
Date: Friday, March 25, 2011
Time: 10:00 am EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143634662&UID=961487672&RT=NCMxMQ%3D%3D&FM=1

Topic: Fundraising 201: Advanced Issues with the CRA Fundraising Guidance
Date: Friday, March 25, 2011
Time: 12:00 pm EST
https://ocsa.webex.com/ocsa/k2/j.php?ED=143634877&UID=961489392&RT=NCMxMQ%3D%3D&FM=1

 

Topic: Canadian Fundraising Matters 2011: From the CRA’s Guidance to Media Coverage
Date: Monday, March 28, 2011
Time: 12:00 pm, Eastern Daylight Time (New York, GMT-04:00)
The CRA and media have recently been focused on the fundraising practices of Canadian charities. Join Ken Mayhew, Chief Development Officer, MS Society of Canada, and Chair, Association of Fundraising Professionals Government Relations Committee, and charity lawyer Mark Blumberg, of Blumberg Segal LLP and editor of http://www.GlobalPhilanthopy.ca, as they discuss:
- Media views of fundraising by charities;
- Essential elements of the Fundraising Guidance;
- How the Fundraising Guidance can be used to respond to media and public concerns;
- CRA’s review of and potential changes to the Fundraising Guidance
https://ocsa.webex.com/ocsa/k2/j.php?ED=143635927&UID=961492992&RT=NCMxMQ%3D%3D&FM=1


Topic:  Receipting 101 for Canadian Registered Charities

Tuesday, May 17, 2011,  10:00 am, Eastern Daylight Time Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
· When are charities are allowed to issue official donation receipts (“tax receipts”)?
· Why are receipts so important?
· What are the top Canadian registered charity receipting mistakes?
· Review of information required on official charitable tax receipts (depending on whether it’s a cash gift or in-kind donation and whether there is an advantage to the donor)
· CRA’s sample official donation receipts.
· What is a gift?
· Is the donation a gift?
· Is there an obligation to issue receipts?
· Who is the donor?
· What is split receipting and how does it affect galas, golf and other fundraisers?
Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145426227&UID=966513742&HMAC=49efca210e915c3ad4001174e8fcf3538f578b7c&RT=NCMxMQ%3D%3D&FM=1


Topic:  Receipting 201 for Canadian Registered Charities
Tuesday, May 17, 2011, 12:00 pm, Eastern Daylight Time Duration:  1 hour
Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
• How do you correct or replace official donation receipts
• What is the eligible amount of a gift for Income Tax purposes?
• What is fair market value of a gift and how to determine fair market value
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift
• Can you issue a receipt for a gift certificate?
• Can you return a gift?
• Are funds given by a business considered a gift or a sponsorship?
• Can you provide receipts for donors to third party fundraising events?
• Use of computer generated and e-mail receipts
• Is it appropriate to receipt for expenses of volunteers who travel abroad?
• What are CRA’s top receipting concerns?
• Problems, abuses and consequences of improper receipts

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145426567&UID=966514377&HMAC=239dea65a75478cbf0fc5dbeff2d70d1218a6bc1&RT=NCMxMQ%3D%3D&FM=1


Topic:  Gift In Kind Donations: Fair Market Value or the Highest Price?
Tuesday, May 17, 2011, 2:00 pm, Eastern Daylight Time Duration:  1 hour

Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he discusses charitable receipting:
• What is a gift in kind?
• What is fair market value of a gift and how to determine fair market value?
• What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift
• Receipting of gift in kind donations and special issues with gifts in kind
• How do you appraise gifts in kind?
• Can you receipt for donors of items to an auction?
• Can you receipt a successful bidder at an auction?
• What are some best practices for gifts in kind donations?
• What are CRA’s top receipting concerns?
• Inappropriate gift in kind receipting situations and how can they result in penalties or deregistration

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145426747&UID=966514962&HMAC=20301f94d775df0fb75afbfef4699f67a8ee2ac0&RT=NCMxMQ%3D%3D&FM=1


Topic:  Fundraising 101: The CRA Fundraising Guidance in 1 Hour
Thursday, May 19, 2011, 10:00 am, Eastern Daylight Time Duration:  1 hour

Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews CRA Guidance on Fundraising including:
• A background to the evolution of CRA’s fundraising guidance
• Canadian attitudes towards fundraising and fundraising costs and how this will affect your charity
• Do we need a fundraising guidance?
• What constitutes prohibited fundraising?
• Introduction to fundraising ratios and why does the media fixate on this one tool for evaluating fundraising?
• What conduct will increase or decrease CRA’s level of concern with the fundraising?
• Why is appropriate allocation of expenses important and difficult for some charities?

To read a copy of the CRA Fundraising Guidance visit:  http://www.capacitybuilders.ca/files/resources/CRA_Fundraising_Guidance_1259599283.pdf

Registration Link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145426922&UID=966515712&HMAC=ac4f38b058d9020823acf50466b7f18557cdd9e1&RT=NCMxMQ%3D%3D&FM=1

 


Topic:  Fundraising 201: Advanced Issues with the CRA Fundraising Guidance

Thursday, May 19, 2011, 12:00 pm, Eastern Daylight Time Duration:  1 hour

Description:  Join charity lawyer Mark Blumberg, a partner at the law firm Blumberg Segal LLP and editor of http://www.CanadianCharitylaw.ca as he reviews more advanced issues with the CRA Guidance on Fundraising including:

• Why fundraising is not in?and?of?itself charitable.
• More in depth discussions of best practices and indicators of concerns
• Discussion of each of CRA’s indicators of concern including:

• Sole?source fundraising contracts
• Non?arm’s length fundraising contracts
• Fundraising initiatives that are not well?documented
• Fundraising merchandise purchases that are not at arm’s length, not at fair market value, or not purchased to increase fundraising revenue.
• Most of the gross revenues for non?charitable parties.
• Commission?based fundraiser remuneration
• Misrepresentations in fundraising solicitations or in disclosures about fundraising or financial performance

Discussion of each of CRA’s suggestions for Best Practices in fundraising including:
• Best Practices for Fundraising
a. Prudent planning processes
b. Appropriate procurement processes
c. Good staffing processes
d. Ongoing management and supervision of fundraising practice
e. Adequate evaluation processes
f. Use made of volunteer time and volunteered services or resources
g. Disclosure of fundraising costs, revenues, and practice (including cause?related or social marketing arrangements)

Registration link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145427057&UID=966516007&HMAC=c071a2b9f1d040e57acc13c1ceca8dc24bfbaf57&RT=NCMxMQ%3D%3D&FM=1

 

Topic:  Fundraising and Media Coverage in Canada: The Ratio and Beyond

Thursday, May 19, 2011, 2:00 pm, Eastern Daylight Time Duration:  1 hour

Description:  The media has recently been focused on fundraising practices of Canadian charities. Join charity lawyer Mark Blumberg, of Blumberg Segal LLP and editor of GlobalPhilanthopy.ca, who will discuss:
- The role of the media as stakeholder;
- The media’s view of fundraising by charities;
- The Fundraising Guidance and how this will affect media coverage;
- Essential elements of the Fundraising Guidance and how they can be used to respond to media and public concerns; and
- Why the media coverage is likely to continue and intensify.

Registration link: https://ocsa.webex.com/ocsa/k2/j.php?ED=145427397&UID=966516722&HMAC=7c3f9797e729c4db036d053794eccbf52059ca62&RT=NCMxMQ%3D%3D&FM=1

 

 

 

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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