Fundamentals

November 15, 2017

Blumbergs’ Canadian Charity Law Boot Camp 2018 - Wednesday April 16, 2018

The Blumbergs' Canadian Charity Law Bootcamp is a one-day workshop on Wednesday April 16, 2018. 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 here

The session will be led by charity lawyer, Mark Blumberg.

Cost: $225.00 (includes breakfast, lunch, snacks, materials, registration fees)(there is an limited early bird special until March 1, 2018 for the first 25 registrants which saves them $50 of the regular price of $225.00.  Use code EB2018 when ordering to obtain the early bird special)

INTRODUCTION – Should we incorporate, should we be a registered charity?

8:30  Registration and Light breakfast

8:45  Introduction

- 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

10:45  Break

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

12:00 Lunch

12:45 Q&A on morning session etc.

1:00 Receipting

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

2:00 Break

2:10 T3010 and Transparency

- Books and Records

- Internal Controls

- Insurance

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’.

3:30 Break

3:40 Political Activities

Charities who want to make an impact often find that being engaged in the political process is important. There are rules on how much and what type of activities Canadian charities can do. In short you can do a lot, but not everything. Separate the hype from the reality.

4:00 Governance and the New Corporate Acts

Federal non-profit corporations will need to consider continuing under the new Canada Not-for-Profit Corporations Act (and Ontario non-profit corporations will want to bring their corporate documents into alignment with the new ONCA.)

4:30 Discussion, Q&A and Conclusion

November 15, 2017

Fundamentals of the T3010 and Transparency for Canadian charities - Friday June 1, 2018

The Blumbergs' will be holding a half day program covering all of the fundamentals of the T3010 for Canadian charities. Every year Canadian registered charities must file the T3010 Registered Charity Information Return with the Charities Directorate of CRA. In November 2018 Canadian registered charities will be able to file the T3010 online which will make the process easier and quicker. If charities do not file the form, they can be revoked by CRA for non-filing. If the T3010 is not filed accurately it can be cause for suspension of a charity's receipting privileges. Find out more here

The T3010 is a complicated form dealing with legal, accounting and operational issues. This seminar will focus on the legal and operational issues and not the accounting issues. Understanding the T3010 is essential for those involved with finance and governance at charities, as well as researchers, grant writers, funders and fundraisers.

Topics Include / You Will Learn:

• Vital Income Tax Act (Canada) definitions needed to complete the form
• The T3010 guide and its importance
• CRA Guidance and how it impacts the T3010
• Common mistakes in completing the T3010
• Consequences of incomplete or inaccurate T3010 filing
• Schedules and other documents required to be filed with the T3010
• Strategies for filing T3010 accurately and in a timely fashion
• Fixing past mistakes with the T3010
• Other mandatory and suggested transparency requirements
• Tools to review T3010 filings
• How the T3010 information is being used and misused
• Limitations of the T3010 data 
• What information on the form tends to be accurate and what less so

• What changes will be taking place with electronic filing in November 2018 that you need to know

While the T3010 can be complicated and there are many ways in which a charity can show transparency, the T3010 is the minimum legal requirement of charities. The T3010 is one of the main tools that the CRA uses to decide which charity will be audited and it is often consulted by major donors and funders when making important decisions that can affect charities. 

Cost: $225.00 (includes snacks and coffee, materials, and registration fees).  There is an early bird discount of $50 if you enter the code EBT2018

The program will be led by charity lawyer Mark Blumberg.  

November 15, 2017

Fundamentals of Receipting by Canadian Charities - Tuesday September 18 2018

Blumbergs' will be hosting a half-day program on Tuesday September 18 2018 covering all of the fundamentals of receipting. Properly issuing official donation receipts has been challenging for many registered charities.  According to the CRA, 89% of registered charities that are audited by CRA are not correctly issuing official donation receipts.  Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later! Find out more here

Topics covered in this course include:

•             When are charities allowed to issue official donation receipts? (“tax receipts”)

•             Why are receipts so important?

•             What are the top Canadian registered charity receipting mistakes

•             Review of information required on an official charitable tax receipt

•             CRA’s sample official donation receipts

•             What is a gift?

•             Is the donation a gift?

•             Is there an obligation to issue receipts?

•             Who is the donor?

•             What is split receipting and how does it affect galas, golf and other fundraisers?

•             How do you correct or replace official donation receipts?

•             Can you issue a receipt for a gift certificate?

•             Can you return a gift?

•             Are funds given by a business considered a gift or a sponsorship?

•             Can you provide receipts for donors to third party fundraising events?

•             Use of computer generated and e-mail receipts

•             Is it appropriate to receipt for expenses of volunteers who travel abroad?

•             Problems, abuses and consequences of improper receipts

•             What is a gift in kind?

•             What is fair market value of a gift and how to determine fair market value?

•             What is “deemed” fair market value and how will it change the amount of the eligible amount of the gift?

•             Receipting of gift in kind donations and special issues with gifts in kind

•             How do you appraise gifts in kind?

•             Can you receipt for donors of items to an auction?

•             Can you receipt a successful bidder at an auction?

•             What are some best practices for gifts in kind donations?

Cost: $225.00 (includes snacks and coffee, materials, and registration fees). There is an early bird discount of $50 if you enter the code EBR2018

The program will be led by charity lawyer Mark Blumberg.  

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
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