The Blumbergs' Canadian Charity Law Bootcamp is a one-day workshop on Monday April 8, 2019. It will cover the differences between for-profits, non-profits and registered charities. It will focus on matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities, the Canada Not-for-Profit Corporations Act (CNCA) and Ontario Non-Profit Corporations Act (ONCA) will be touched upon as well. Find out more or register here.
The session will be led by charity lawyers, Mark Blumberg and Lynn Gluckman.
Cost: $225.00 (includes breakfast, lunch, snacks, materials, registration fees).
INTRODUCTION – Should we incorporate, should we be a registered charity?
8:30 Registration and Light breakfast
- Importance of charity sector
- The relevance of legal and ethical issues
9:10 – 10:00
- There are many ways to make this world a better place, not just being a charity
- What is the difference between a for-profit, non-profit, and registered charity?
- Advantages and disadvantages of using each form and why it might be a good idea in some cases to have more than one entity
OPERATING A CHARITY
11:00 Bringing in the money – fundraising, government funds and earned income/business income
Rules on fundraising including CRA’s guidance on fundraising, issues with government funds and restrictions on businesses that charities can carry out. With greater emphasis on “social enterprise” there is increasing pressure on charities to consider various revenue generation possibilities but charities need to be aware of the restrictions
12:45 Q&A on morning session etc.
One of the most important advantages of being a registered charity is the ability to issue receipts. According to CRA most charities when audited were found to be receipting incorrectly. We will discuss the rules around receipting and common mistakes
2:10 T3010 and Transparency
- Books and Records
- Internal Controls
The T3010 Registered Charity Information Return needs to be filed by registered charities every year or they risk deregistration. CRA can suspend receipting privileges if the charity has not properly completed the T3010. Charities also need to keep adequate books and records. Charities should also have appropriate internal controls to protect property and funds. There is a dizzy array of insurance out there – what is really needed?
ADVANCED – Collaboration, Foreign Activities, Political Activities, New Corporate Acts
3:00 Collaboration between charities, funding and dealing with groups who are not registered charities in Canada or abroad
There are various options for dealing with other organizations depending on whether they are registered charities or not. If you want to work with a good non-profit in Toronto that is not a registered charity or a foreign entity, one needs to understand CRA's rules on dealing with intermediaries and foreign activities. US concepts such as ‘fiscal sponsorship’ are not allowed in Canada. If you want to transfer funds to a group that is not a charity you need structured arrangements with ‘direction and control’.
3:40 Political Activities
Charities who want to make an impact often find that being engaged in the political process is important. There have been significant changes in the rules relating to Canadian charities and political activities.
4:00 Governance and the New Corporate Acts
The new Canada Not-for-Profit Corporations Act provides a great platform for operating a non-profit or charity and we will discuss rules around operating a Federal non-profit corporation. As well Ontario non-profit corporations will need to bring their corporate documents into alignment with the new ONCA which is supposed to come into force in early 2020.
4:30 Discussion, Q&A and Conclusion