Canadian Charities Operating Abroad - Presentation to the Jewish Foundation of Greater Toronto
Published under Charity Law In Canada | Canadian Charities Operating Abroad
Here is my presentation Canadian Charities Operating Abroad - Presentation to the Jewish Foundation of Greater Toronto on December 11, 2007 along with two attachments on Canadian charities operating in Israel and the Middle East and Jewish/Israeli oriented charities operating outside of Canada.
Limitations and Caveats
This information on which countries Canadian charities are conducting projects comes from the 2004 T3010 Registered Charity Information Return and specifically Q. C5 “For programs the charity managed directly, outside of Canada, list the countries or regions where programs were carried on. Do not include countries or regions where programs were managed by a qualified donee.”
There are a number of problems in dealing with the information from the T3010A.
1) It is based on the 2004 T3010 information filings. So it is not up-to-date.
2) Although an important legal document, the T3010 is often filled out by volunteers or others who have little understanding of the nuances of the Income Tax Act, may have limited language skills, in some cases, may not have easy access to the correct information and are often in a hurry to file the form to avoid deregistration.
3) In question C5 dealing with the list of countries or regions where programs were carried out the form provides only ten boxes. Clearly some charities conduct operation in more than 10 countries or regions.
4) The fact that a charity is allowed to list regions, in addition to or instead of specific countries, will always undercut the accuracy of the statistics on countries.
5) If one carefully reads the list of regions and countries one will find that there are all sorts of inaccuracies either on the T3010 that was filed or on CRA’s inputting of the information.
• cities named instead of countries • countries spelled incorrectly, • former names of countries used such as Czechoslovakia, • lack of uniformity in country description (DRC, DROC, The Democratic Republic of Congo, the DRC etc), • the field being used for a relevant or irrelevant memo like a particular denominations missionary was supported without reference to a country, • some charities listed the same region or country • some listed “world” or “worldwide” or “various” which does not really add to our understanding. • There were a few “unknown” or “unknown countries”. • There were a few in which not applicable or N/A or S/O was listed. • There were references to Canadian cities such as Montreal, or Canadian provinces such as Ontario – clearly not outside of Canada. 6) The list that I was provided by CRA is in both French and English and I have translated it into English in order to better aggregate the information.
With respect to the Jewish/Israeli organization listed in the presentation I looked at all Canadian charities that self identified that they operate outside of Canada and that spent over $10,000 abroad and made a list based on their names and in some cases did some google searching and review of their T3010 activity information to check. Hardly scientific and there could be organizations that are included on the list that are not “Jewish” or “Israeli” and other organizations included on the list that are neither.
If you are interested in legal advice with respect to Canadian charities that operate outside of Canada please contact:
Mark is a lawyer based in Toronto, Canada who assists Canadian and foreign charities that wish to operate in Canada or outside of Canada. You can find out more about legal issues facing Canadian charities that operate inside and outside of Canada at http://www.blumbergs.ca/non_profit.php or http://www.globalphilanthropy.ca