CRA helps Ontario charities reduce paperwork and filing requirements in 2009

Ontario charities incorporated under the Ontario Corporations Act can save time and energy by filing one new directors and officer form instead of two, beginning when the Ontario corporation has a fiscal year end in 2009.

Million dollar donation and NO tax receipt -unbelievable!!

This is a very interesting story of one donation to a non-profit.

CRA calls an apple an apple - Project Trident

CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely “identity theft, charities‑related fraud, and tax preparer fraud.”

2009 Canadian Federal Budget and Charities

The 2009 Canadian Federal Budget released by Finance Minister Jim Flaherty on January 27 2009 includes nothing specific for charities.

Canadian Charities and Political Activities - OCIC presentation

In order for Canadian charities to effectively achieve their objects or mandate they often need to engage in some “political” activities, especially when the objects or mandate require the assistance and support of government.  It is important for Canadian charities to understand the types of activities that are allowed and those that are prohibited.  This presentation will discusses:  *the importance of political activities conducted by charities, especially in the context of international development; *expenditure limitations on political activities for registered Canadian charities under the Income Tax Act (“10% rule”) and CRA rules; *effect of political activities on disbursement quota; *the difference between allowable political, charitable, and prohibited activity and examples of each; *the difference between public awareness, educational activities, and political activities; *use of non-profits to increase political expenditures and activities; *lobbyist registration requirements for Canadian non-profits and charities interacting with the federal government.

An Analysis of Canadian Philanthropic Support for International Development and Relief - 2002 report

Here is an interesting report from the Canadian Centre for Philanthropy (now Imagine Canada) entitled “An Analysis of Canadian Philanthropic Support for International Development and Relief” by Don Embuldeniya, David Lasby and Larry McKeown dated January 2002.

Draft of new T3010B Registered Charity Information Return released

Here is part of a draft of the new T3010B which was included in a recent Bulletin of the CCCC.  This part relates to the T3010B questions on foreign activities by Canadian charities with some of my comments in red.
New_T3010_Questions_on_foreign_activities_from_Blumbergs.pdf

NGO Code of Conduct for Health Systems Strengthening is Useful for NGOs in health area

There has been a dramatic increase in interest amongst North American NGOs in health issues in the developing world.  Often well intentioned actions create more problems than they solve.  According to those responsible for creating the NGO Code of Conduct for Health Systems Strengthening “It is now becoming clearer that NGOs, if not careful and vigilant, can undermine the public sector and even the health system as a whole, by diverting health workers, managers and leaders into privatized operations that create parallel structures to government and that tend to worsen the isolation of communities from formal health systems.”

Recent case on Canadian registered charity and business activities -Hostelling International Canada

This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal Court of Appeal upheld the CRA decision to revoke their charitable registration.  Under the Canadian Income Tax Act, charitable organizations and public foundations can carry on “related business” that promote their charitable objects. An example would be a hospital cafeteria - providing food to patients and visitors. They can also carry on other unrelated business activities if “substantially all” (CRA says at least 90%) of the people involved in these activities are volunteers.  Here is my article on
Canadian Charities and Business Activities and a copy of the decision in the federal court of appeal Hostelling International Canada – Ontario East Region

Markets go up and down: the need remains

Why a major gift combined with a bequest to a charity may be more tax effective than just a bequest

This short note discusses why a major gift combined with a bequest to a Canadian registered charity may be more tax effective than just a bequest to that same charity.

Interesting Quotes on Philanthropy

Here are some interesting quotes on philanthropy.

Importance and Size of Canadian Charitable Sector

Here are some statistics from the CRA dealing with the 83,000 registered charities in Canada as of the end of 2007.