Political Activities and Canadian charities

April 26, 2014

CRA launches new video series on charities and political activities

The CRA has prepared a new video series entitled "Charities and their participation in political activities".  It has 3 videos which are each about 3 minutes long.  There has been  a great deal of interest in political activities and charities over the last couple of years.  I would recommend that charities listen to these CRA videos.   I will also point out that I recently did a 25 minute video on political activities for the Maytree Foundation that some may also find useful.   

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April 19, 2014

Blumbergs’ Charity Legal Checklist

Here is an updated version of the Blumbergs Charity Legal Checklist.

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April 18, 2014

Some historical CRA letters when registered charity status is revoked - Part II

For a number of years we have been providing the public with copies of CRA revocation letters.  These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause.  This the second part of the series.

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March 15, 2014

Some historical CRA letters when revocation of charity status

For a number of years we have been providing the public with copies of CRA revocation letters.  These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause.  We recently requested from CRA some of the older revocation letters and we have posted them below.  It is interesting to see the difference between the current reasons for revocation and those from quite a few years ago. 

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March 13, 2014

Is a registered charity pressuring a First Nations Band a political activity?

Is an aboriginal band considered a level of government by CRA?   Here is the response I recently received from CRA:

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February 27, 2014

Important update from the Charities Directorate’s Director General Cathy Hawara

The Charities Directorate just posted an important message which provides an update on the Charities Directorate activities.  There is discussion of technology, guidances, CNCA, compliance activities but most importantly extensive discussion of political activities.

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February 22, 2014

CRA “Non-Profit Organization Risk Identification Project Report” released

The CRA has just released its Non-Profit Organization Risk Identification Project Report.  The relatively short report makes for interesting reading.  It deals with the 80,000 or so non-profits that are not registered charities.  This will have an impact on groups involved with amateur athletics, business associations, social clubs etc.  The report discusses the requirements for these type of entities and how there is some minor and also serious non-compliance with those current requirements.  The 2014 Federal Budget had promised a review of these type of non-profits and the release of this report is one piece of that discussion.

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February 09, 2014

Who are the Canadian environmental charities?

We recently reviewed the T3010 information for 2012 to see how many charities identify themselves as doing work that relates to the environment.  When we reviewed the T3010 about 1150 registered charities identify themselves as carrying on some work in one of three environmental areas. 

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February 08, 2014

T3010 descriptions of Canadian charities and political activities

About 19,000 Canadian charities have filed their 2013 T3010s so far.  Of those charities some note that they are doing political activities.

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February 07, 2014

G&M “Budget will include measures to expose links between charities and crime, Flaherty says”

In a Globe and Mail article entitled “Budget will include measures to expose links between charities and crime, Flaherty says” there is a discussion of potential items affecting charities in the 2014 Federal Budget set to be delivered on February 11, 2014.

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February 07, 2014

Power and Politics with Evan Solomon deals with Canadian charities and political activities

Last night I was interviewed by Evan Solomon on CBC Power and Politics discussing Canadian charities and political activities.  Other guests included Marlo Raynolds (former Executive Director of the Pembina Institute) and John Bennett of Sierra Club Canada.

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January 11, 2014

Did the University of Windsor spend $285 million on political activities in 2012

Probably not.  Otherwise that would be about 5-10 times more funds than all Canadian registered charities spent on political activities in 2012.  In fact, when we reviewed who spent the most on political activities it appears to me that the top 6 organizations were all mistakes.  Either CRA or the charity messed up when inputting the numbers.  All charities, but especially larger charities, should carefully review their T3010 before filing and also check that the CRA got the information correct a few months after filing.

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November 26, 2013

More from the T3010-13 on political activities

I just reviewed the latest T3010 data disk for 2013 and here are the descriptions of activities for political activities by Canadian charities.  This is only based on 7900 of the approximately 86,000 charities.

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November 10, 2013

Blumbergs’ Snapshot of the Ontario Charity Sector 2011

We recently reviewed the T3010 Registered Charity Information Return database for 2011 as part of the Sean Blumberg Transparency Project.  We provided an overview of the whole charity sector in the Blumbergs’ Charity Sector Snapshot 2011.  We have taken a subset of the 2011 T3010 data to look at only registered charities based in Ontario.  This article provides a snapshot of the registered charity sector in Ontario based on the 2011 T3010 filings.  Here is a PDF of the Blumbergs’ Snapshot of the Ontario Charity Sector 2011.

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October 24, 2013

Article “Initial T3010 Descriptions of Political Activities by Canadian Charities” by Mark Blumberg

So far the CRA 2013 database has about 7900 charities on it.  There are in total approximately 86,000 Canadian charities who will file their T3010s.  Therefore, less than 10% of the 2013 T3010 forms have been filed and inputted into the CRA database. We have imported the information from the T3010 database in Schedule 7 dealing with description of political activities from the small number of charities that have made filings.

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October 18, 2013

Charities Directorate of CRA adds additional webinars to website on charity law

The CRA has added a number of new webinars to their websites on arts, CED, the T3010 and political activities.

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October 15, 2013

Political activities self-assessment tool

Zachary Euler of the CRA Charities Directorate mentioned today in a presentation to the Blumbergs’ Charity Law Institute that CRA has recently posted a “Political activities self-assessment tool” on their website.  The “Political activities self-assessment tool” is a helpful, plain language English/French tool that will help charities understand whether they are conducting political activities, whether they are appropriately tracking and reporting on those activities.  I guess you could call it ‘CPS-022 for Dummies’.

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October 13, 2013

Blumbergs’ Canadian Charity Law Institute 2013 - corporate law, CRA compliance and more

On October 15, 2013, Blumbergs will be having the 2nd Annual Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues affecting charities. Space is limited.  We have 125 registered already. 

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October 06, 2013

Charity Commission of England and Wales refuses to register Human Dignity Trust

The Charity Commission made clear that it is not questioning the worth of the organization but refused to register it as it did not have exclusively charitable objects.  The Human Dignity Trust was focussed on challenging laws around the world which criminalize consensual gay sex.  It is a difficult set of facts but the case would probably be decided in a similar fashion in Canada.  A charity can carry out some political activities, but its stated or unstated objects have to be exclusively charitable.

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October 05, 2013

Some recent CRA webinars dealing with political activities

The Charities Directorate has recently put up new webinars dealing with political activities.  Charities are allowed to conduct political activities but there are rules and limits around how that should be done.  These webinars will help charities understand CRA’s views on what is a political activity, what kinds of political activities can charities be involved with and the restrictions on registered charities.  Also I have reproduced the transcripts of these presentations which some may prefer to review.

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September 28, 2013

Revelations from the T3010 about Canadian charities and political activities

CRA has begun posting and releasing data from the 2013 T3010 which has extensive questions on Canadian charities and political activities.  So far only 3400 have been released.  Of them only a handful identify that they are doing political activities.  Below are a few of the responses to the question “Describe the charity’s political activities, including gifts to qualified donees intended for political activities, and explain how these relate to its charitable purposes.”  As more information becomes available as more charities file the T3010 for 2013 we will be able to see more information.

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April 08, 2013

Blumbergs’ Charity Law Boot Camp in Toronto - April 18, 2013

On April 18, 2013 we will have the first Blumbergs’ Charity Law Boot Camp in Toronto.  It will be a one day boot camp on compliance and standards issues for Canadian charities led by charity lawyer Mark Blumberg.

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March 15, 2013

CRA comments on political activities and Canadian registered charities

CRA has provided some comments on registered charities and political activities.

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February 11, 2013

House of Commons Finance Committee releases report today on Tax Incentives for Charitable Giving

Today the House of Commons Standing Committee on Finance (FINA) released its much anticipated report on Tax Incentives for Charitable Giving in Canada.  The report discuss “Charitable Donations and Donors in Canada”, “The Regulation of Charities”, “Tax Incentives and their Estimated Federal Fiscal Cost”  as well as specific proposals such as Charitable Donations Tax Credit Thresholds and Rates and Donations of Real Property and Shares of Private and Public Corporations.  There is also discussions of bequests and tax fairness as well transparency and accountability of charities.

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January 26, 2013

CRA releases new T3010 (13)  for registered charities with fiscal year ends after January 1, 2013

The Charities Directorate has released a new T3010 (13) Registered Charity Information Return for Canadian registered charities with fiscal year ends after January 1, 2013.  The changes on the T3010 (13) are basically more questions about the political activities of Canadian charities as a result of the 2012 Federal Budget.    Canadian charities will need to answer more questions on political activities in Section C5; and fill out a new Schedule 7, Political Activities.  If your fiscal year end is in 2012 then use the old T3010-1 - otherwise, for those with fiscal year ends after January 1, 2013 use the new T3010 (13). As pointed out to me by Steven Ayer of Common Good Strategies there are also an additional question on receipted foreign funds, more country codes and other small changes.

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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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