Strengthening Governance, Ethical Standards and Financial Controls Presentation - CLIP

Here is the Charity Law Information Program (CLIP) presentation Strengthening Governance, Ethical Standards and Financial Controls

http://www.capacitybuilders.ca/files/resources/Strengthening_Governance__Ethical_Standards_and_Financial_Controls_1256914425.pdf

CRA’s Foreign Activities Guidance and Dealing with Non-Qualified Donees Presentation

Here is the Charity Law Information Program (CLIP) CRA’s Foreign Activities Guidance and Dealing with Non-Qualified Donees, prepared by Mark Blumberg

http://www.capacitybuilders.ca/files/resources/Foreign_Activities_Guidance_and_Dealing_with_Non-Qualified_Donees_1256914491.pdf

CLIP Charity Compliance - A Primer for Boards presentation by Mark Blumberg

Here is a presentation I prepared for CLIP entitled Charity Compliance A Primer for Boards http://www.capacitybuilders.ca/files/resources/Charity_Compliance_-_A_Primer_for_Boards_1256914352.pdf

Charity Checklist - Managing Legal Compliance Risks Presentation in PDF - by Mark Blumberg

Here is the Charity Checklist - Managing Legal Compliance Risks presentation http://www.capacitybuilders.ca/files/resources/Charity_Checklist_-_Managing_Legal_Compliance_Risks_-_Handout_Version_1256914150.pdf

Warren Buffett on taxes and philanthropy

“Buffett says the rich should give back both in taxes and philanthropy.
“They may think they did it all by themselves, but the society has done an awful lot for them,” he says. “So you ought to have a taxation system, but also a personal value system where a lot of that goes back to the people who got the short straws in life.” “

The whole article is at: http://moneynews.newsmax.com/streettalk/warren_buffett/2009/10/30/279371.html

Financial Management for Non-Financial People in Toronto

Here are the flyers for Financial Management for Non-Financial People with Eric Plato in Toronto and Oshawa

Philanthropic Foundations Canada - 10th annual conference in Calgary, Alberta

I am in the midst of attending the PFC annual conference in Calgary.  There have been some very interesting speakers and discussions for foundations.

New CRA webinars announced

Here is a link to some upcoming Canada Revenue Agency webinars http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/wbnrs/rgstr-eng.html

Upcoming Charity Law Workshops in Calgary and Edmonton, Alberta

Here are some upcoming charity law, governance and internal controls workshops I am delivering in Calgary and Edmonton.  Calgary Foreign Activities Brochure, Calgary Charity Law Workshops Brochure, and Edmonton Charity Law workshops Brochure.  For information on all upcoming workshops and webinars see: http://www.capacitybuilders.ca/clip/clip.php

Bill C-300 Corporate Accountability of Mining, Oil and Gas Corporations in Developing Countries Act

The purpose of the proposed “Corporate Accountability of Mining, Oil and Gas Corporations in Developing Countries Act” is to “ensure that corporations engaged in mining, oil or gas activities and receiving support from the Government of Canada act in a manner consistent with international environmental best practices and with Canada’s commitments to international human rights standards.”  If you want to read the text of the proposed act see:  http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3658424&Language=e&Mode=1&File=27#1 

Risk Mitigation and Corporate Social Responsibility in Africa Seminar

I will be making a presentation on Legal Structures for Canadian Companies Carrying out CSR Abroad at the Risk Mitigation and CSR in Africa Seminar which will be held in Toronto on Thursday October 22, 2009.  This full-day seminar is geared towards people doing business, or thinking of doing business, in Africa. The program is supported by the Department of Foreign Affairs and International Trade Canada, HATCH, MineAfrica, the Ontario Ministry of Economic Development and Trade. 

For more information please see Risk_Mitigation_and_Corporate_Social_Responsibility_in_Africa_Seminar.pdf

One World Trust launches a global database of civil society self-regulatory initiatives

According to their site “One World Trust, a London based think tank, has launched a portal on civil society self-regulation which includes a database listing over 320 initiatives (codes of conduct, certification schemes, working groups, self-assessments and information services) across 80 countries. Each initiative has a unique page with summaries of its content; contact details; areas and types of activities the initiative addresses; a list of participant organisations; compliance, monitoring and sanctioning mechanisms; among others.” 

Charities Back on Track 2008-09 - UK report details problems with some UK charities

The UK Charity Commission has published an interesting report entitled Charities Back on Track 2008-09 which looks at various investigations involving UK charities and “financial mismanagement, trustee duties and responsibilities, vulnerable beneficiaries, and inappropriate political activities and campaigning.”  The number of serious incidents has increased - perhaps an indication of better reporting rather than increased misbehaviour.  As in Canada it is only a small number of chariites who are comitting serious misconduct - however, the damage that those few charities can cause to the sector can be substantial. 

New OECD handbook boosts anti-money laundering efforts and helpful for Canadian charities

The OECD Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors can be found at:
http://www.oecd.org/document/46/0,3343,en_2649_33767_43841326_1_1_1_1,00.html

Canadian Charities to receive easier access to their info with CRA My Business Account (MyBA) access

The Charities Directorate of CRA has just announced that Canadian Charities can receive easier access to their info with CRA My Business Account (MyBA) access.

Software for Canadian Charities that can prepare the T3010 Registered Charity Information Return

If you are looking for software for a Canadian charity that also prepare the T3010B Registered Charity Information Return you may find this link at the CRA website helpful http://www.cra-arc.gc.ca/chrts-gvng/chrts/lst-eng.html  The link is of a “List of companies authorized to produce a customized T3010 form “.

CRA updates Small and Rural Charities Initiative (SARC) status

CRA on October 7, 2009 updated the status of the “Small and Rural Charities Initiative (SARC)”.  Although 2/3 of Canadian charities are “small” (under 100,000 in income) or “rural” (by postal code) the SARC initiative has resulted in some very important changes that will affect almost all charities.  Here is a link to the updated status report http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/src/pgrss/menu-eng.html

CRA’s Most Common Mistakes with the T3010B Registered Charity Information Return

CRA has posted a piece on “Avoiding common mistakes when filing the T3010B return” at http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rtrn/mstksb-eng.html

Banyan Tree Foundation affidavit by Vern Krishna makes interesting reading

Vern Krishna, a very respected Canadian tax lawyer, a few months ago provided an interesting affidavit on the lawsuit against Fraser Milner Casgrain and others with respect to the Banyan Tree Foundation at http://www.classactionlaw.ca/content/claims/Rochester/Supplementary%20Motion%20Record%20re%20Vern%20Krishna%20Affidavit.pdf  All allegations have yet to be proved in court

Foreign Contractors of Canadian Registered Charities Carrying Out the Canadian Charity’s Projects

Here is an article entitled “Foreign Contractors of Canadian Registered Charities Carrying Out the Canadian Charity’s Projects – A Very Simplified View of the Process” that I wrote for the Capacity Builders Charity Law Information Program (CLIP)
http://www.capacitybuilders.ca/files/resources/Foreign_Contractors_of_Canadian_Registered_Charities_Carrying_Out_the_Canadian_Charity__s_Projects_1253585049.pdf

CRA’s Consultation on Foreign Activities: What is New and Interesting for Canadian charities

Here is an article entitled “CRA’s Consultation on Foreign Activities: What is New and Interesting with Canadian Charities Conducting Foreign Activities” that I wrote for the Capacity Builders Charity Law Information Program (CLIP) “http://www.capacitybuilders.ca/files/resources/What_is_New_and_Interesting_With_Canadian_Charities_Conducting_Foreign_Activities_1253668442.pdf

The Do No Harm Handbook - a useful tool to analyze the impact of humanitarian assistance on conflict

Any humanitarian relief organization that will operate in a conflict or post-conflict area should review “The Do No Harm Handbook (The Framework for Analyzing the Impact of Assistance on Conflict) which is located at: “http://www.cdainc.com/dnh/docs/DoNoHarmHandbook.pdf

Canadian charity statistics

I am compiling a list of statistics relating to Canadian charites.

Mark Blumberg and CLIP on Twitter to discuss Canadian charity law

I have started a small twitter channel at http://twitter.com/canadiancharity or http://twitter.com/statuses/user_timeline/71976300.rss  It will focus on Canadian charity law issues and especially educational efforts to inforrm charities of their legal obligations.

CRA Removes Guide RC4108, Registered Charities and the Income Tax Act from their website

The CRA has recently removes Guide RC4108, Registered Charities and the Income Tax Act from their website.  It was quite out of date and they have now placed the relevant material in other places on their website.

Fundraising by Canadian registered charities

CRA in June 2009 released its Guidance on Fundraising by Canadian charities.  You can see the document in English at:  http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-028-eng.html and in French at:
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cps/cps-028-fra.html