Increased media, donor and regulatory scrutiny has resulted in more charities conducting informal legal audits to prevent problems, rather than reacting to them.

Canadian non-profits that do NOT have charitable status have their own legal requirements, which are different from those of registered charities.  Such non-profits generally have greater flexibility in terms of activities, however, they do not have some of the advantages of registered charity status, such as the ability to issue tax receipts. 

Here is the full text of certain recent Canadian cases decided in the last few years that should be of particular interest to Canadian charities that operate outside of Canada.  The 3 Federal Court of Appeal cases, namely the Tel-Aviv Foundation case, The Magen David Adom case and the Bayit Leplitot case, all deal with Canadian charities conducting foreign activities.

This article discusses certain ‘charitable’ gifting schemes which threaten to undermine the public and regulators confidence in the charitable sector. This article also discusses a plan to deal with this problem.

There are many options for foreign universities who are interested in fundraising in Canada and I have discussed 6 different options. It is time to think of your alma mater or your parent’s alma mater and how Canadians can support these universities.

In the Travel Just case CRA had refused to register an organizations whose objects were very broad.  The Federal Court of Appeal agreed with CRA.  [Subsequently the Supreme Court of Canada refused an application for leave to appeal.]

Here is a copy of my recent presentation on the legal requirements for Canadian charities operating abroad. The presentation discussed CRA positions and documents, case law, and various other legal, practical and ethical issues that a Canadian charity may face.

[Here is an updated version of the article ]http://www.globalphilanthropy.ca/images/uploads/Canadian_Charities_and_Terrorism_-_Preventing_Abuse_of_Your_Favourite_Charity.pdf] This article provides practical ideas for Canadian charities and non-profits to avoid involvement with terrorism and money laundering.

Here is a copy of a presentation I recently delivered on promoting bequests to charities.  As charities seek to diversify or increase revenue, bequests become an even more important potential source.  It covers some of the advantages and disadvantages with using bequests, whether an organization should create a bequest program, 16 steps to setting up a planned giving program that emphasizes bequests, as well as legal, ethical, and practical issues to keep in mind. 

Here is a copy of my article discussing the Consultation on proposed policy on fundraising by Registered Charities RC4456