New Guidance for Canadian Registered Charities Carrying out Foreign Activities
Published under Featured Articles | Charity Law In Canada | Canadian Charities Operating Abroad
Who should be reading and understanding the guidance? The main groups are:
a) registered charities that conduct foreign activities;
b) registered charities that work with intermediaries in Canada that are not qualified donees; [update - you can see CRA’s new guidance or policy CRA’s new Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada”
]http://www.globalphilanthropy.ca/index.php/blog/comments/cras_new_guidance_using_an_intermediary_to_carry_out_a_charitys_activities_/]
c) professional advisors, such as lawyers, accountants, who advise charities.
Here is a bigger font PDF version of the guidance “Canadian Registered Charities Carrying out Activities Outside Canada”. This is easier to read, download, highlight and comment on. Guidance_for_Canadian_Registered_Charities_Carrying_Out_Activities_Outside_Canada_-_July_8,_2010.pdf
For those that are interested here is a sample contractor agreement for a Canadian registered charity conducting foreign activities I prepared it for the Capacity Builders Charity Law Information Program (CLIP) and it is listed under “Resources”. As well here is a copy on my website: http://www.globalphilanthropy.ca/images/uploads/Contractor_Agreement_sample_for_Canadian_Charity_Conducting_Foreign_Activities_-March_31,_2010.pdf
As well, here are some other resources on foreign activities that I have prepared that may be of interest:
Conduit vs. Structured Arrangement:
http://www.globalphilanthropy.ca/index.php/articles/structured_arrangement_versus_conduit_for_canadian_charities_and_foreign_ac/
Foreign Contractors of Canadian Registered Charities Carrying out the Canadian Charity’s Projects – A Very Simplified View of the Process
http://www.globalphilanthropy.ca/images/uploads/Foreign_Contractors_of_Canadian_Registered_Charities_Carrying_out_the_Canadian_Charity%E2%80%99s_Projects_%E2%80%93_A_Simplified_View.pdf
Here is an article I wrote in The Philanthropist on foreign activities:
http://www.globalphilanthropy.ca/index.php/articles/canadian_charities_and_foreign_activities_-_by_mark_blumberg_in_the_philant/
Here are three one hour webinars I have prepared on foreign activities by Canadian charities:
http://www.globalphilanthropy.ca/index.php/blog/comments/foreign_activities_by_canadian_charities_-_free_archived_webinars_from_clip/
Here are the individual webinars (they are free and 1 hr in length)
Foreign Activities 101: Introduction to Canadian charities carrying out foreign activities
https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=2684252&act=pb&rKey=6364630da4a6584a
Foreign Activities 201: Advanced issues with CRA’s Guidance on Activities outside of Canada
https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=2685297&act=pb&rKey=4107d10c94fdcc0e
Foreign Activities 301: Responding to Legal and Ethical Challenges in International
https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=2686677&act=pb&rKey=3176f5e632864819
Other webinars from the Charity Law Information Program including some on foreign activities:
http://www.globalphilanthropy.ca/index.php/blog/webinars_on_canadian_charity_law_-_charity_law_information_program_clip_by_/
Here is the section of the GlobalPhilanthropy.ca (TM) website on global giving: http://www.globalphilanthropy.ca/index.php/blog/category/global_giving/
Here is the short link for the page “CRA’s new Guidance on foreign activities by Canadian charities” http://bit.ly/ybUGAB
In 2011 CRA released a guidance entitled “Using an Intermediary to Carry out a Charity’s Activities within Canada” http://www.globalphilanthropy.ca/index.php/blog/comments/cras_new_guidance_using_an_intermediary_to_carry_out_a_charitys_activities_/ It is very similar to the foreign activity guidance except it deals with Canadian charities dealing with non-qualified donees in Canada.
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interesting website
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