Top Resources

April 20, 2018

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars.  Registration is free but space is limited. Topics are subject to change. 

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April 11, 2018

Top Canadian Charity Law Issues by Mark Blumberg - For Charity Village - March 2018

Here is an article I recently wrote entitled Top Canadian Charity Law Issues for Charity Village.  It highlights some of the top compliance issues that a Canadian charity should be concerned with.   

April 08, 2018

Searching the CRA’s new website at Canada.ca made easy

There are over 2.5m pages on the Government of Canada's website and only a few thousand deal with registered charities.   Here are some tips on finding information on registered charities.  However, keep in mind that information and legal advice are two very different matters - if the issue is important and involves potentially large consequences consider obtaining professional legal advice from a lawyer who is very knowledgeable about non-profits and charities and consequently probably spends most of their time practicing in the narrow confines of charity and non-profit law.  

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March 27, 2018

Upcoming Blumbergs’ Events for 2018 - Bootcamp, T3010 and Receipting

Understanding legal compliance for registered charities is not easy but Blumbergs is offering 3 exciting new upcoming events in 2018 that will help.   

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March 24, 2018

Exciting functionality being added to CharityData.ca

We are adding some exciting new functionality with CharityData.ca   First, it is easy to see what gifts a Canadian registered charity gives to another Canadian registered charity on the CRA website.  But what if you want to know which charities gave funds to a particular charity?  Now you can do this on CharityData.ca by looking under the "Fundraising" tab.   Second, we are going to be updating the data used on the site to include all 2016 data and some 2017 data.  Third, we have added a number of new ways to search or sort all charities on the "Advanced Charity Search Page" Page.  There are now about 30 ways to filter or search.  Here is some more information on Charitydata.ca:

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March 13, 2018

More ways to sort Canadian registered charity data at www.charitydata.ca

Blumbergs has created the largest Canadian registered charity information portal at www.charitydata.ca with up to 13 years information on every Canadian registered charity. We have just added additional ways to sort data at www.charitydata.ca.  You can search by name, BN, Program, Charity Type, Revenue, Province and City.  

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February 19, 2018

20 Ways We May Be Able To Help You With ONCA

If you are an Ontario non-profit corporation under the OCA you might find our article on ONCA helpful: 20 Ways We May Be Able To Help You With ONCA.

February 19, 2018

Foreign Universities Applying for Prescribed University Status in Canada 2018

Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018.  If your university or alma mater is outside of Canada then this article can be vital in terms of understanding how to more easily and tax effectively fundraise from Canada.  

February 17, 2018

Options for dealing with ONCA for Ontario non-profit organizations under the OCA

There are over 50,000 Ontario non-profit corporations under the Ontario Corporations Act.  With the Ontario Government's recent announcement that the new Ontario Not-For-Profit Corporations (ONCA) is being targetted to be brought into force in 2020, these Ontario non-profit corporations will need to think about options in handling this important corporate change.  This article Options for dealing with ONCA for Ontario non-profit organizations under the Ontario Corporations Act may be of assistance.

January 27, 2018

Our directory of top resources for Canadian registered charities

Over the last 10 or more years, we have published over 2500 blog posts.  Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources for Canadian charities.  This will be particularly helpful for those who are new to registered charity compliance issues or to the charity sector.

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January 25, 2018

With foreign activities what is the difference between a conduit and a structured arrangement?

Here is an updated article on the difference between a conduit and a structured arrangement - it is entitled Canadian Charities and Foreign Activities: Conduit versus Structured Arrangement.

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January 09, 2018

Top 68 CRA Reasons for Denying your Canadian Registered Charity Application

In this article "Top 68 CRA Reasons for Denying your Canadian Registered Charity Application" we have obtained from CRA a list of some of the most common and not so common reasons for CRA to be concerned with a charity application.   

December 20, 2017

Top Tips for Serving as a Director of a Canadian Registered Charity by Mark Blumberg

Being a director of a Canadian registered charity is an important task and this article Top Tips for Serving as a Director of a Canadian Registered Charity may be helpful in explaining some of the expectations and requirements of the position. 

December 16, 2017

Canadian Charity Foreign Activity Legal Checklist - Working with Foreign Charities or Intermediaries

Here is a new checklist from Blumbergs that will assist Canadian registered charities either interested or currently conducting foreign activities.  It is called Canadian Charity Foreign Activity Legal Checklist - Working with Foreign Charities or Intermediaries 2017.

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October 24, 2017

CRA’s Draft Guidance Advancement of religion and charitable registration is released through ATIP

There are approximately 32,000 registered charities in Canada that are religious charities. They account for approximately 40% of all the registered charities in Canada.  It is important that Canadian registered charities are aware of CRA‘s views on what is religion and when are activities of religious charities that are ostensibly religious not in fact “advancing religion”.  Or when are such activities providing undue private benefit.  We just obtained a copy of CRA's draft Guidance Advancement of religion and charitable registration and it is important that charities and others interested in this topic are aware of the guidance.

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September 30, 2017

Blumbergs’ Receipting Kit 2017 by Mark Blumberg

We have just released our updated Blumbergs' Receipting Kit 2017. The Blumbergs' Receipting Kit 2017 is for Canadian registered charities and other qualified donees who wish to issue official donation receipts under the Income Tax Act (Canada), which are sometimes referred to as "tax receipts".  It has a general description of how receipting should be conducted and then copies of documents and resources from the CRA and elsewhere that relate to receipting.

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September 15, 2017

CRA increasingly focused on and auditing internal controls of registered charities

Although the CRA has little guidance on internal controls, they are increasingly focusing on internal controls, or the lack thereof, in charities.  Internal controls are "a procedure or policy put in place by management to safeguard assets, promote accountability, increase efficiency, and stop fraudulent behavior."  A simple example is having two people sign cheques or having two people count cash.  I am hoping that one day CRA will provide greater guidance on their expectations surrounding internal controls but for now here are some thoughts and suggestions.  

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July 29, 2017

Subscribe to the Blumbergs’ Charity Law List to keep up-to-date on charity law issues

You can subscribe to the Blumbergs' Charity Law List here.  It is a great way for directors and staff of non-profits and charities to keep on top of developments affecting the non-profit and charity sector.   

May 28, 2017

Some recent blogs on charities and political activities by Mark Blumberg

Here is a note I prepared called Some recent blogs on charities and political activities by Mark Blumberg.  Yes I know the title is very original.  I came up with it myself.    

March 30, 2017

Blumbergs’ Canadian Charity Sector Snapshot 2015

We have just released our Blumbergs' Canadian Charity Sector Snapshot 2015. Lots of interesting statistics and information on the Canadian charity sector.  As well if you want information on individual charities or want to sort charities based on about 20 criteria checkout our charity data site at www.charitydata.ca

January 22, 2017

The second best Canadian registered charity transparency tool has been improved

In August 2016 we launched a website to improve transparency on Canadian registered charities.  It is at www.charitydata.ca  We have just made a number of improvements to the website.

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December 28, 2016

Ignorance isn’t bliss for large registered charities anymore as CRA focuses audits on them

CRA uses a risk based approach to deciding which charities are to be audited. CRA a few months ago announced they are adjusting their audit strategy to focus more on larger Canadian registered charities. I guess someone in the past might had thought that smaller organizations, many without any staff, might be less legally compliant and they should be focused on. I guess someone now at the Charities Directorate has worked out that larger organizations have a large amount of resources, generally a lot more complexity and are more likely to be non-compliant with the requirements of the Income Tax Act and such non-compliance could affect much larger amounts of resources.

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November 05, 2016

20 Ways We May Be Able To Help You With ONCA as We Go Into 2017

For some the mention of ONCA causes anxiety or anger.  Never fear - help is here!  Here are "20 Ways We May Be Able To Help You With ONCA as We Go Into 2017".

September 20, 2016

Some simple and free steps to increase your Canadian registered charity’s transparency

The work that charities do is extremely important to our society, so it is vital that various stakeholders, such as the public, the media, the government, donors, employees, boards, donors and others. have access to key information on what the charity is doing and how it is doing it. In general transparency will ultimately increase public trust and confidence in the sector by making the public more informed about the work of charities and making it more difficult for people to misuse charities. However, from a legal perspective registered charities have few requirements in terms of transparency.  Registered charities must file a T3010 Registered Charity Information Return with a financial statement and various schedules with the CRA every year.

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September 15, 2016

Modernizing charity law in Canada is for now a Pandora’s box

The Liberal Government has made some noises about modernizing charity law.  Who could be opposed to modernization?  As there is no idea as to what "modernization" means, it has opened up all sorts of calls for changes to charity law in Canada - many of the ideas would be expensive, counterproductive, stifling, or ultimately destroy the positive reputation of the charity sector.  Wikipedia defines a Pandora's box as "a process that generates many complicated problems as the result of unwise interference in something."  Although only time will tell, it appears that "modernizing charity law" has a small upside and a very large downside.  

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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
416.361.1982
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