CRA Checklist on Canadian Charities avoiding terrorism

The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html

Bill C-4, An Act respecting not-for-profit corporations - moves forward

The Standing Committee on Industry, Science and Technology presented a report on the Bill C-4, An Act respecting not-for-profit corporations and certain other corporations and has suggested a number of amendments.  Here is the report http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3821518&Language=E&Mode=1&Parl=40&Ses=2  Here is the slightly revised bill at:
http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3829002&Language=e&Mode=1

Draft Consultation on Proposed Guidance on Advancement of Religion as a Charitable Purpose

Here is a copy of a draft paper delivered by Terry de March, Director General of the Charities Directorate, at a conference in Australia.  At some point in the future CRA may have a consultation on this topic and the document may or may not be similar to this draft.  Here is the Draft Consulation on Proposed Guidance on Advancement of Religion as a Charitable Purpose from the Charities Directorate of the Canada Revenue Agency

Universal Aide Society Case - FCA does not approve of non-responsive charity request for injunction

In the recent Federal Court of Appeal case Universal Aide Society v Minister of National Revenue, 2009 FCA 107 (F.C.A. Apr 02, 2009), the court denied an injunction by the charity to prevent the CRA from publishing a Notice of Intent to Revoke the registration of the charity. 

Charities Directorate of CRA adds many new documents to website

CRA has been busy updating their website at http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html  If you are interested in rules and regulations for Canadian charities and have not visited the CRA website recently then I encourage you to do so. 

Checklist for Canadian Charities on Avoiding Terrorist Abuse from CRA

The CRA has just published a very helpful page entitled “Checklist for Charities on Avoiding Terrorist Abuse” and it can be found at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/vtb-eng.html

Free Book - Very valuable Advice - Building Capacity Through Financial Management: A Practical Guide

I recently read a little book entitled Building Capacity Through Financial Management: A Practical Guide by John Cammack.  It is published by Oxfam. 

When do I need to file my Canadian Charity’s T3010A or T3010B Registered Charity Information Return?

Every Canadian registered charity has to file a T3010 information return each year. The return must be filed no later than six months after the end of the charity’s fiscal period. 

CRA adds disclaimer to T3010 Registered Charity Information Return data on website

CRA has added a disclaimer at the top of its T3010 Registered Charity Information Return information on their website:

“The information displayed below has been manually entered by the CRA from the registered charity’s Registered Charity Information Return. This information has not necessarily been verified for accuracy or completeness by the Charities Directorate.  Registered charities that notice problems with their online information should visit the amendment page for instructions on how to correct the information.” (my emphasis added)

Don`t Leave the T3010B Registered Charity Information Return till it is too late

Canadian charities whose fiscal year end is in 2009 need to file the T3010B within 6 months of the 2009 fiscal year end.  The T3010B is a mixed accounting and legal form that requires more information than the previous T3010A. 

New CRA Support for charity legal and compliance education in Canada

The Honourable Jean-Pierre Blackburn announces an investment of $3.1 million to assist small and rural charities understand their legal and compliance requirements

CRA Publishes New Policy on Application for disbursement quota relief

With the difficult economic times and many charities and foundations feeling the pinch CRA has probably received many more inquiries about disbursement quota issues.  This brief policy will clarify some of the concerns and explains when CRA may grant some relief from the disbursement quota requirement. The original policy can be found at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cpc/cpc-029-eng.html

“Canwest nonprofit coverage sensationalist, inaccurate” in Canadian Fundraising & Philanthropy eNEWS

My article was reprinted in the Canadian Fundraising & Philanthropy eNEWS at http://www.canadianfundraiser.com//newsletter/article.asp?ArticleID=2930&ClientID=13785  Of course they cleaned up the grammar and logic!

Fundraising for International Development in Canada

I recently read “An Analysis of Canadian Philanthropic Support for International Development and Relief” which was prepared in 2002 by the Canadian Centre for Philanthropy (now Imagine Canada).  The report was paid for by the Aga Khan Foundation and has some interesting observations with respect to donors who give to international development causes.  Anyone who fundraises for an international development organization would probably find the report interesting.

Is this a legitimate Canadian charity?  A Comment by Mark Blumberg

The Federal Court of Appeal (FCA) recently dealt with a case called The Millennium Charitable Foundation (The Millennium Charitable Foundation vs. MNR 2008 FCA 414).  In The Millennium Charitable Foundation case the law firm of Miller Thomson LLP, which represented the Foundation, apparently stated or inferred that the Foundation was a “legitimate charity”.  I am not sure exactly what a “legitimate” charity is, it certainly is not a defined term in the Income Tax Act, but I think it is worth considering whether The Millennium Charitable Foundation is a “legitimate charity”.

CIDA - Canadian International Development Agency

If one is interested in international development in Canada CIDA is hard to ignore, and one would not want to ignore CIDA, the Canadian International Development Agency.  It spends about 4 billion per year on international development in bilateral, multilateral and partnership areas.  In the last budget Canada will increase its ODA commitment by 8% this year, which although less than some would want, is a significant amount in these difficult times.  I have been looking for information on CIDA and I am finding it really hard to find that information.  Not sure what I am missing but I thought that I would blog a little about CIDA and see what I will find out.  For a government department spending $4 billion there is surprisingly little on the web, except that which is placed on the CIDA website, or information put out by organizations that receive substantial amounts of CIDA funding.  Even then the information is often very basic.

Understanding Financial Responsibilities of Canadian Charities

I am a lawyer and not an accountant.  Like most lawyers numbers scare me.  After all if we could deal with blood and we would be doctors and if we could add and subtract we would probably want to be accountants.  As much as we lawyers may want to be in denial we know that non-profits and charities need to understand their financial and accounting situation just as they need to understand their legal obligations.  Frequently I run into non-profits who have no idea what they need to do.  So here are some links that may be helpful in understanding a Canadian non-profit or charity’s financial obligations.  By the way I have no idea if these guys know what they are talking about because I am hiding under my computer desk afraid that these books will bite. 

2009 National Charity Law Symposium In Toronto

The Canadian Bar Association and Ontario Bar Association Charity and Not-for-Profit Law Sections and the Continuing Legal Education Committee are presenting the 2009 National Charity Law Symposium.  You can come and hear me speak about what’s new with foreign activities by Canadian charities.  It is on Thursday, May 7, 2009.  Here is the brochure for the 2009 National Charity Law Symposium