November 08, 2009

New UK Charity Commission online toolkit to help trustees manage risks to their charity

The first chapter of the online toolkit covers charities and terrorism.  The next chapters will deal with Safeguarding charity funds; Safeguarding charities – people, property, reputation; and a case study archive (good practice examples from the sector for all chapters) and other sources of help.  http://www.charitycommission.gov.uk/investigations/toolkitintro.asp

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Ontario PGT bulletin entitled Charitable Fundraising: Tips for Directors and Trustees.

The Ontario Public Guardian and Trustee has produced a charity bulletin entitled Charitable Fundraising: Tips for Directors and Trustees.  In that bulletin they discuss fundraising requirements for charities that operate in Ontario. 

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Faith Assemblies Mission International v. H.M.Q.

Another case involving a charity losing its charitable status.  Another example of a very weak case being brought that just helps perpetuate bad case law involving charities. 

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November 06, 2009

What’s Wrong With Charitable Giving—and How to Fix It - very interesting WSJ article

Here is an interesting article on the US foundation sector that appeared recently in the Wall Street Journal entitled “What’s Wrong With Charitable Giving—and How to Fix It”  http://online.wsj.com/article/SB10001424052748704500604574481773446591750.html?mod=article-outset-box

November 04, 2009

Auditor General Report on the Canadian International Development Agency (CIDA) out

Here is the 2009 Fall Report of the Auditor General of Canada and Chapter 8—Strengthening Aid Effectiveness—Canadian International Development Agency which is located at http://www.oag-bvg.gc.ca/internet/English/parl_oag_200911_08_e_33209.html#hd3a

November 03, 2009

Charity Legal Compliance Risk Assessment Tool from the Charity Law Information Program

I recently prepared a Charity Legal Compliance Risk Assessment Tool for the Charity Law Information Program.  It is available at the CLIP website.

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November 02, 2009

Major updates forthcoming in Ontario for charity law including repeal of Ont. Charitable Gifts Act

The Ontario government has put forward a “Good Governance” bill - “The majority of the nearly 600 items included in the Good Government Act, 2009 were contributed to by 22 ministries and propose technical changes that would simplify government processes, update, language and clarify administrative processes. ”  There are a number of changes including the repeal of the Charitable Gifts Act which had provided an Ontario charity may not own more than 10 per cent of an interest in a business.  Ontario was the only province to have such a restriction and it applied to all charities.  That is probably the most significant change. Although there were workarounds with trusts etc. such a restriction in my view never made much sense and with “registered charities” having to comply with the “unrelated business” rules under the Income Tax Act there is a system in place to regulate charities involvement with business. 

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November 01, 2009

Donation from shady donor can be costly to charity

Interesting article entitled Charities Face Greater Threat From Ponzi Schemes Than Lost Investments  The long and the short is that a charity that received a donation from a person who had obtained those funds either illicitly or the return on an investment scheme that was a ponzi scheme, can be required to return the funds, even if they have already been spent on a good program and have been receipted for tax purposes.

Read more at: http://www.huffingtonpost.com/david-donell/charities-face-greater-th_b_223088.html

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Criteria for Philanthropy at Its Best: Benchmarks to Assess and Enhance Grantmaker Impact

In March 2009, the National Committee for Responsive Philanthropy (NCRP) (http://www.ncrp.org/) released the Criteria for Philanthropy at Its Best: Benchmarks to Assess and Enhance Grantmaker Impact.  “The Criteria is the first ever set of measurable guidelines that will help foundations and other institutional grantmakers operate ethically and maximize the impact of their dollars.”  The Criteria for Philanthropy at Its Best: Benchmarks to Assess and Enhance Grantmaker Impact can be viewed at:  http://www.ncrp.org/paib

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What role do the provinces play in regulation of charities in Canada?

Here is a good page of links on the CRA website entitled “What role do provincial and territorial governments play in the regulation of charities?”  http://www.cra-arc.gc.ca/chrts-gvng/dnrs/rgltn/menu-eng.html
Also see “Constitutional Jurisdiction Over Charities” at http://www.carters.ca/pub/book/2008/halsbury08.pdf