January 29, 2024
Interesting Article “The Regulation of Foreign Funding of Nonprofits in a Democracy”
I recently read an interesting article on the "Regulation of Foreign Funding of Nonprofits in a Democracy" by Nick Robinson. The article provides…
December 19, 2023
CRA releases updated version of Guidance CG-032, Registered charities making grants to non-qualified donees
The CRA has released an updated or "finalized" version of Guidance CG-032, Registered charities making grants to non-qualified donees (PDF)) today.…
October 19, 2023
CharityVillage webinar “Top Ten Compliance Issues for Canadian Registered Charities” with Mark Blumberg is available on the CharityVillage website
Here is a presentation delivered by Mark Blumberg for CharityVillage on October 19, 2023. Top Ten Compliance Issues for Canadian Registered……
October 19, 2023
What Canadian Organizations Need to Know About Providing Funds to NGOs in India
We have received several inquiries about whether Canadian charities and non-profits can continue working with nongovernmental organizations (NGO)s in…
October 13, 2023
Global News “Auditors allege Canadian charity helped Hamas financier”
There is a Global News story that came out today, October 13, 2023, by Stewart Bell, an investigative journalist, "Auditors allege Canadian charity…
October 10, 2023
Canadian charities are allowed to support the Canadian military but not allowed to support a foreign military
Just a reminder that as CRA notes in its guidance on foreign activities: “Under Canadian law, most activities that are charitable in Canada are also…
October 8, 2023
Canadian Charities cannot support terrorism or listed terrorist organizations
Just a reminder that Canadian charities are not allowed to support terrorism. Doesn’t matter whether you are Christian, Muslim, Sikh, Hindu, Jewish…
September 27, 2023
Operating in Afghanistan is particularly precarious for Canadian charities
It was reported in the media that a number of aid workers have recently been arrested in Afghanistan. Here is the article "18 Charity Workers…
August 26, 2023
Charity Commission report on Care4Calais offers Canadian charities some interesting lessons around internal controls, governance and political activities
The UK has far better transparency when it comes to charities than we have in Canada. It is interesting to read a report by the Charity Commission…
July 29, 2023
CRA letter on whether a particular gift is “implicitly conditional” on the registered charity transferring the property to non-qualified donee
The CRA recently sent a response to the Canadian Tax Foundation on the new qualifying disbursement/grant to grantee and directed donations…
July 23, 2023
New and Updated Canadian Charity Legal Checklist by Mark Blumberg – July 2023 -incorporates issues around qualifying disbursements and disbursement quota changes, etc.
Here is an updated Canadian Charity Legal Checklist by Mark Blumberg - July 2023. It is a checklist for Canadian registered charities to assist them…
July 13, 2023
Charity Village webinar “Top 10 Compliance Issues for Canadian Charities”
I will be presenting a webinar for Charity Village on October 19, 2023 on Top 10 Compliance Issues for Canadian Charities. Here is a blurb: Top 10…
July 13, 2023
New Event – Fundamentals of Running a Canadian Charitable Organization/Operating Charity – Online
This two-part course will be on Tuesday, August 15 and Wednesday, August 16, 2023. Both sessions will be from 12:00 - 4:00 PM EST. You can register…
July 13, 2023
Updated Course: Fundamentals of Running a Private or Public Foundation in Canada – Online
We recently updated our course titled Fundamentals of Running a Private or Public Foundation in Canada. This seven-hour course focuses on compliance…
June 25, 2023
CRA letter on Canada-US Income Tax Treaty and why it does not deem a U.S. 501(c)(3) organization to be “qualified donee” for purposes of certain sections of the ITA
This CRA letter explains the CRA's view on Paragraph 7 of Article XXI of the Canada-U.S. Treaty and why the treaty does not make US 501(c)(3)…
May 23, 2023
CRA letter on charity collecting funds for municipality that will need to go to non-qualified donee
Here is a letter from CRA dealing with a charity that provides a municipality (qualified donee) with funds. Depending on how the funds are provided,…
April 26, 2023
CBC News “Kenyan authorities ignored warnings about death cult, says human rights group”
There is horrible news coming out of Kenya where a Christian religious cult told followers they would go to heaven if they starved themselves to…
April 20, 2023
Indigenous qualified donees and fundraising using CanadaHelps
Under the Income Tax Act (Canada) certain Indigenous groups can be recognized as qualified donees as "Municipal or public bodies performing a…
April 4, 2023
Muslim Association of Canada v. Attorney General of Canada – Ontario court sides with CRA and will not seal documents relating to allegations of charity misconduct
There was a recent decision on a motion in the Ontario Superior Court of Justice case of Muslim Association of Canada v. Attorney General of Canada,…
March 29, 2023
Bill S-216 and Budget Implementation Act 2022 – CRA ATIP Disclosure Information
We recently received an ATIP disclosure package from CRA relating to Bill S-216, the Effective and Accountable Charities Act. This act was not passed…
March 21, 2023
Which Canadian charities spent money on foreign activities in 2021 and how much did they spend?
Here is our note: Which Canadian charities spent money on foreign activities in 2021 and how much did they spend? Canadian registered charities spent…
March 9, 2023
New bill introduced by Federal government would provide exemption scheme for those providing humanitarian relief in areas controlled by terrorists
Today, the Federal government introduced a new Bill C-41, An Act to amend the Criminal Code and to make consequential amendments to other Acts. This…
February 23, 2023
Human Concern International v. His Majesty the King – charity leave to appeal of suspension dismissed by Supreme Court of Canada
The Federal Court of Appeal dismissed a request by Human Concern International to postpone the suspension that CRA had imposed upon them. Then Human…
February 17, 2023
Foreign Universities Applying to be Registered Universities in Canada: What we have learned.
Canada has a unique and generous system to help foreign universities fundraise in Canada. Unfortunately, most foreign universities are not aware of…