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Canada’s Anti-Spam Legislation (CASL) for Canadian Registered Charities and Non-profit Organizations

This article discusses Canada’s Anti-Spam Legislation (CASL) and how it impacts Canadian Registered Charities and Non-profit Organizations.

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Canada’s Anti-Spam Legislation and its impact on charities and non-profit organizations

On July 1, 2014 Canada's Anti-Spam Legislation (CASL) will come into force.   Here is a brief article describing some of the key points of CASL and how it will impact Canadian charities.

Canadian Cases dealing with Canadian Registered Charities operating outside of Canada

Recent Canadian cases such the Tel-Aviv Foundation case, The Magen David Adom case and the Bayit Leplitot case, all decided in the last few years should be of particular interest to Canadian charities that operate outside of Canada.  They all illustrate the importance of understanding and following the rules for Canadian charities operating abroad.

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Canadian Charities and Foreign Activities - A presentation on the subject

Here is a copy of my 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.

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Canadian Charities and Foreign Activities - by Mark Blumberg in The Philanthropist

Canadian Charities and Foreign Activities -This article published in The Philanthropist describes the permissible structured relationships and agreements, review a number of cases dealing with Canadian charities operating abroad, and highlight some of the challenges facing Canadian charities that have foreign activities.

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Canadian Charities and Foreign Activities by Mark Blumberg (October 2007 Article)

This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for Canadian charities operating abroad, describe the permissible structured relationships and agreements; review a number of cases dealing with Canadian charities operating abroad and highlight some challenges facing Canadian charities that have foreign activities.  Canadian charities need to be aware of the rules that govern their foreign activities, some of which are contained in RC4106 (Registered Charities: Operating Outside Canada),  in order to comply with Canada Revenue Agency requirements and to avoid deregistration, intermediate sanctions, negative publicity etc. 

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Canadian Charities and Terrorism: Preventing Abuse of Your Favourite Canadian Charity

Charities, by virtue of their reputation and access to resources, in some cases make a tempting target for terrorists who are trying to acquire funds and/or legitimacy. Canadian charities need to be diligent in ensuring that their resources are used appropriately and not diverted to non-charitable uses, including terrorism. This article provides some basic guidance as to steps a Canadian charity can take to avoid having their resources misappropriated for terrorism or other inappropriate uses such as fraud.

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Canadian Charities Conducting International Activities (2015)

This article Canadian Charities Conducting International Activities (2015) discusses the regulatory environment for Canadian charities conducting foreign activities as well as certain practical and ethical issues.  

Canadian charities foreign activities by country and region -2006 T3010 information

In these files we list every country and the individual Canadian charities that operate in those countries according to the 2006 T3010 information.  By providing this information charities and donors will be aware of which organizations operate in each country.  This will assist charities interested in beginning a new operation to identify a source of information on a particular country or perhaps to partner with that Canadian charity instead of going it alone.  Although the Canadian Council for International Co-operation (CCIC) has a good map on its website (http://www.ccic.ca/) with information on which countries each of its members operate in, the map only covers their 100 or so members and not the 12,000 or so other organizations that operate outside of Canada.

Canadian charities operating abroad by country and region A - H charities, I - R charities, S -Z charities.  So if you are looking for a list of Canadian charities that operated in China in 2006 look at the A-H list for China - you also may want to look under Asia etc. 

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Canadian Charities Maintaining Direction and Control and Avoiding Being a Conduit

Canadian charities generally cannot just gift funds to foreign charities.  This article discusses appropriate direction and control over foreign activities and projects by Canadian charities.

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Canadian Charities Operating Abroad - Presentation to the Jewish Foundation of Greater Toronto

In this presentation I provide an overview of issues for Canadian charities operating abroad especially Jewish charities interested in operating in Israel, the US and the rest of the world.  I specifically discuss certain issues with respect to Israel and I also provide a list of all Canadian charities that identify themselves as operating in Israel or the Middle East.  The presentation also includes a list of “Jewish/Israeli” charities that operate outside of Canada ordered by the amount of the contributions over that they spend outside of Canada.

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Canadian Charities Operating Abroad and Foreign Activities - CRA Information Letters

Here are certain Canada Revenue Agency Information Letters on Canadian Charities Operating Abroad.

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Canadian Charities Operating Outside of Canada – A Statistical View

Canadian Charities Spent More Abroad in 2006 Compared to Previous Years

April 3, 2008 - CRA has just released the latest T3010 information which is for the year 2006 and it shows another large increase in funds spent by Canadian charities operating abroad. In fact in 2006 Canadian charities spent over $2.3 billion.  That is an increase of about $214 million over 2005 or about 10%. 

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Canadian Charities Working with Other Organizations that are not Registered Charities

In this article I discuss how Canadian charities can work with other Canadian or International Organizations that are not registered Canadian charities as long as they maintain direction and control of the Canadian resources.

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Canadian Non Profit and Charity Legal Audits: Forget about It!

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

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Canadian Private and Public Foundations and International Activities

Here is my article on Canadian Private and Public Foundations and International Activities.  In this article I suggest 4 ways that Canadian Private and Public Foundations can carry on foreign charitable activities outside of Canada or assist with humanitarian relief or international development.

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Canadian Private Foundations – Who had the largest total expenditures

We recently reviewed the private foundations contained on the T3010 Registered Charity Information Return for 2011. In this case we looked at the approximately 500 private foundations on the database who had the greatest total expenditures according to their T3010 filings.  There are some interesting surprises on the list.

In the note we have created a table of 500 private foundations based on the amount they spent in 2011. We have also listed how much each of those foundations had in terms of assets in their 2011 fiscal year. Finally, we have included a column which sets out the amount percentage of the total assets spent by the foundation in that year.

Topics: Featured

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Canadian Registered Charities Recently Revoked by CRA for cause or as a result of audit - 2014

On a number of occasions we have assembled a list of Canadian charities that had lost their registrations for cause.  We have now updated the list to August 2014.  This list contains over 5 years information on charities deregistered as a result of audit, which used to be referred to as “for cause”.  This list does not include registered charities who were revoked for “failure to file” their annual return or asked for voluntary revocation or those that were revoked for the sole reason that they were corporately dissolved.

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Canadian Sanctions and Canadian charities operating in Zimbabwe: Be Very Careful!

Canadian charities operating in Zimbabwe need to be extremely careful.  It is not the place for a new and inexperienced charity to begin foreign operations.  In fact, only Canadian charities with substantial experience in difficult international operations should even consider operating in Zimbabwe.  It is one of the most difficult countries to carry out charitable operations by virtue of the very difficult political, security, human rights and economic situation and the resultant Canadian and international sanctions.  This article will set out some information on the Zimbabwe Sanctions including the full text of the Act and Regulations governing the sanctions.

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Cases Involving Canadian Charities and Foreign Activities

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.

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Charitable Remainder Trusts (CRTs) in Canada

Here is a copy of a paper I wrote a few years ago on Charitable Remainder Trusts (CRT) in Canada.  The CRT vehicle is extensively used in the US and less so in Canada.  There is a concern that if the rules for CRT are made more favourable this will result in greater immediate tax benefits to a few wealthy people, but not much benefit for Canadian charities for decades to come if at all.

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Charities Directorate presentation “Major Non-Compliance Issues” by Canadian registered charities

Here is a copy of the powerpoint slides from a presentation delivered by Danie Huppé-Cranford to the International Committee on Fundraising Organizations (ICFO) Annual General Meeting, May 14, 2010 entitled “Compliance Overview - Major Non-Compliance Issues”.

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Charity Village article on the Ontario Not-for-Profit Corporations Act (ONCA)

Andy Levy-Ajzenkopf recently posted an article on Charity Village providing some comments and information regarding the Ontario Not-for-Profit Corporations Act (ONCA). Here is a link to the Charity Village article on the ONCA

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Compliance Issues with Successfully Funding Aboriginal Groups

I had the privilege of presenting a presentation today on Compliance Issues with Successfully Funding Aboriginal Groups for The Circle of Philanthropy and Aboriginal Peoples in Canada’s All My Relations Gathering in Toronto.

Here is a copy of my plenary presentation: Compliance Issues with Successfully Funding Aboriginal Groups.

Also I delivered a workshop which went further into these issues at here is slide deck for the workshop

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
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