Articles

32 ideas for managing risk with volunteers.

Most Canadian charities that lose their registered charity status have lost it for one reason - that is non-filing of the T3010 Registered Charity Information Return.

Canadian charities generally cannot just gift funds to foreign charities.  This article discusses appropriate direction and control over foreign activities and projects by Canadian charities. 

In April 2008, CRA released a Consultation on proposed policy regarding fundraising by Registered Charities (RC4456-e) (“Fundraising Consultation”).  This document is a relatively short six page overview, and CRA has recently provided charities with a more detailed document entitled “Background information for proposed policy on fundraising by Registered Charities” which is 29 pages (“Background Document”).  The background document provides greater detail, further definitions of terminology and CRA’s positions on various points.  In this article I will discuss the content of the Fundraising Consultation and Background Document, discuss and analyze the criticisms from others of these documents, and provide my own comments.

Here is my article on Canadian Private and Public Foundations and International Activities.  In this article I suggest 4 ways that Canadian Private and Public Foundations can carry on foreign charitable activities outside of Canada or assist with humanitarian relief or international development. 

This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for Canadian charities operating abroad, describe the permissible structured relationships and agreements; review a number of cases dealing with Canadian charities operating abroad and highlight some challenges facing Canadian charities that have foreign activities.  Canadian charities need to be aware of the rules that govern their foreign activities, some of which are contained in RC4106 (Registered Charities: Operating Outside Canada),  in order to comply with Canada Revenue Agency requirements and to avoid deregistration, intermediate sanctions, negative publicity etc. 

In this presentation I provide an overview of issues for Canadian charities operating abroad especially Jewish charities interested in operating in Israel, the US and the rest of the world.  I specifically discuss certain issues with respect to Israel and I also provide a list of all Canadian charities that identify themselves as operating in Israel or the Middle East.  The presentation also includes a list of “Jewish/Israeli” charities that operate outside of Canada ordered by the amount of the contributions over that they spend outside of Canada. 

This introductory article covers some of the issues involved in deciding whether or not to set up a non-profit or charity in Canada.  Here is the full and updated article Should We Set Up A Canadian Charity? in PDF format

So much is written about legal issues relating to charities in Canada. I thought I would try and note the ten most important things you need to know about charity law in Canada.