We assist Canadian charities, their staff and boards of directors, to understand their legal and ethical obligations when operating a Canadian registered charity and provide insights and information to non-Canadian charities interested in operating or fundraising in Canada.
The charitable sector in Canada has become more challenging. It is highly competitive with over 86,000 Canadian registered charities. As well donors, regulators, media, the public as well as other stakeholders, have increasingly high expectations of charities and how they operate. We assist charities in Canada grapple with these important legal and standards issues.
I will be delivering a webinar for the Canadian Charity Law Association entitled "Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities". It is free but you need to register.
Here is a link to the registration page for "Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities".
For other Canadian Charity Law Association webinars see: http://ow.ly/BCWG0
I recently saw this notice from RBC to a client of theirs that the registered charities banking services are at risk if they do not continue to the CNCA. RBC also wants copies of the continuance documents. Just a reminder that Federal non-profit corporations under the Canada Corporations Act need to continue to the Canada Not-for-profit Corporations Act.
The Canada Revenue Agency (CRA) has revoked the charitable registration of the Friends and Skills Connection Centre, a charity based in Etobicoke, Ontario. The revocation was effective as of September 13, 2014. According to CRA, the charity was not maintaining adequate books and records, failed to file an accurate T3010 Return, failed to operate within it's charitable mandate, and was conducting serious breaches with respect to its receipting practices. Also, one of the directors of the charity was determined by CRA to be an ineligible individual. Here is an excerpt from the notice of intention to revoke letter issued by CRA:
Did Mr. Imoh give charitable donations of 45,000, in cash, to Revival Time Ministries International over 3 year? Did Mr. Bello give $15,000 to the same charity? This is the crux of the case. You can read about Revival Time Ministries International's revocation by CRA here. (As an aside and outside the scope of charity law you can read about allegations of sexual assault here.) Far from having poor records or no records the charity produced some Canadian bank statements which the charity seemed to prepare for itself. I did not that you can prepare your own bank statements but I learn a new thing everyday! This case really enhanced my understanding of charity law in Canada!
We recently reviewed the T3010 information for 2012. The database was prepared by the Charities Directorate of CRA in June 2014 and covers about 85,477 charities which is almost all of the 2012 T3010 returns. Canadian registered charities were required to disclose on the 2012 T3010 “Did the Charity Carry on Political Activities During the Fiscal Year?” (line 2400) and “Enter the Total Amount spent by the Charity on these activities” (line 5000)
Over the last few years in both Canada and the US there have been greater attempts to rate charities. As part of the Blumbergs' Charity Law Institute 2014 see "The Great Debate: Be it Resolved That Rating charities improves the charitable sector". We will have Kate Bahen and Greg Thomson, of Charity Intelligence, arguing for rating of charities and Mark Blumberg arguing against. Here is more information on the Blumbergs' Charity Law Institute 2014 and the many other important topics.