Featured

Link to Article

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.

PDF Version

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.

read more

PDF Version

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.  

PDF Version

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.

PDF Version

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.

read more

PDF Version

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.

Link to Article

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

Link to Article

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.

PDF Version

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”.

Link to Article

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

Link to Article

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

Link to Article

CRA releases its Guidance on “Upholding Human Rights and Charitable Registration”

CRA has released its guidance “Upholding Human Rights and Charitable Registration”.  Any Canadian charity dealing with human rights issues will want to read this document.

PDF Version

CRA revocation letter to the Corban Foundation on forgivable loan program

Here is an interesting series of letters from CRA to the Corban Foundation in the 1990s relating its revocation as a registered charity.  It deals with the meaning of a gift,  and various programs to provide tuition assistance to those attending Christian schools.  It provides CRA’s views on the legal arguments and cases.

CRA’s Consultation on Foreign Activities: What is New with Canadian Charities + Foreign Activities

In this article “CRA’s Consultation on Foreign Activities: What is New and Interesting with Canadian Charities Conducting Foreign Activities” I discuss what is new in the draft consultation.

PDF Version

Enhancing the ONCA Transition for registered charities by reducing redundant charity review

In this submission to the Ontario Government, Mark Blumberg argues that Canadian registered charities that are Ontario corporations should not have to undergo essentially redundant regulatory review by the PGT when they make changes to their objects or move over to ONCA.  

Foreign Charities Operating in and from Canada

In this article I discuss various options for non-Canadian non-profits and charities interested in fundraising or operating in Canada.

read more

PDF Version

Foreign Universities Fundraising in Canada

There are many options for foreign universities who are interested in fundraising in Canada and I have discussed 6 different options. It is time to think of your alma mater or your parent’s alma mater and how Canadians can support these universities.

read more

PDF Version

Governance Changes and responding to the New Ontario Not-for-Profit Corporations Act (ONCA)

Confused about the Ontario Not-for-Profit Corporations Act (ONCA)?  In this article we have summarized some things that non-profits and charities should consider.

Link to Article

How accurate are the T3010 charity returns when it comes to political activities?

Canadian registered charities must file the T3010 Registered Charity Information Return within six months of the end of their fiscal year, although some are not able to meet that deadline and file soon thereafter.  It is a very important form because despite its limitations it is really the only uniform way to obtain information on all registered charities in Canada.  Some people are surprised to find out that answers on the T3010 are not always reliable.  I am going to make a few comments on the reliability of the T3010 and specifically with respect to questions relating to “political activities”.

Topics: Featured

PDF Version

How Can Canadian Charity Obtain Cost-Effective Legal Services from a lawyer?

This article discusses how Canadian charities can obtain legal services in a way that will not break the bank.  This is a big problem.  According to the T3010 statistics a majority of charities spend zero on professional services which services include legal and accounting services.  This is far from desirable if one thinks that accountability, transparency, good governance and compliance with the laws are important.

PDF Version

How Much Should A Canadian Charity Spend on Overhead - an article by Mark Blumberg

Canadians are increasingly asking “How Much Should A Canadian Charity Spend on Overhead?”  Is this the right question?
Here is my June 2010 article on the subject which was just published in the Canadian Donor’s Guide: view PDF

Link to Article

Is it legal and ethical to take over a dormant Canadian charity? - my Charity Village article

Here is an article I wrote for Charity Village entitled “Is it legal and ethical to take over a dormant Canadian charity?”

PDF Version

Is your Band or Aboriginal group affected by recent CRA Charities Directorate Changes?

Many Aboriginal groups or bands either currently receive or could receive funding from Canadian charities and foundations. Some of these Aboriginal groups who are receiving funding do so on account of their special status of being a “municipal or public body performing a function of government in Canada”. There are important changes that will affect over a thousand Aboriginal groups in Canada receiving funding or donations from Canadian charities or individuals. Many of the groups may need to make an application to CRA in order to preserve their ability to issue official donation receipts and accept gifts under the Income Tax Act (Canada)

PDF Version

Largest Canadian Registered Charities by Employment Compensation

About 2.7 million Canadians work for Canadian registered charities. They earn approximately $122 billion per year.  This article takes data from the CRA's T3010 Registered Charity Information Return and shows the charities that spend the most on employment compensation.  

Topics: Featured

Link to Article

List of Ontario Non-Profit Corporations finally revealed for the first time

Here is a list of the Ontario non-profit corporations under the Ontario Corporations Act.  There are 59,605 Ontario corporations on the list.  The list is 1084 pages long.  Some of the Ontario corporations are active and some are inactive.  We think that it is important for organizations to be able to have a public list so that they can easily determine whether or not they are an Ontario corporation.  If you are interested in updates about the new Ontario non-profit corporations act ("ONCA") check out our ONCA and CNCA directory.   

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

Contact

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
416.361.1982
Download vCard

Connect

Locate

Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
Toronto, Ontario
M5H 2Y2 Canada

Charity Law List

Join Blumbergs' non-profit and charities newsletter
View recent issue: August 2019