We assist Canadian charities, their staff and boards of directors, to understand their legal and ethical obligations when operating a Canadian registered charity and provide insights and information to non-Canadian charities interested in operating or fundraising in Canada.
The charitable sector in Canada has become more challenging. It is highly competitive with over 86,000 Canadian registered charities. As well donors, regulators, media, the public as well as other stakeholders, have increasingly high expectations of charities and how they operate. We assist charities in Canada grapple with these important legal and standards issues.
Here is a copy of our Submission to the Federal Finance Committee dated August 1, 2018 for the 2019 Federal Budget. The submission covers transparency of non-profits and registered charities as well as a number other recommendations to improve the regulation of registered charities.
Here is my article on the recent CWP v. AG case entitled Canada Without Poverty vs. Attorney General of Canada – a pyrrhic victory for CWP and a disaster for the charity sector. In short, I think it is a bad decision that is long term going to have very negative repercussions for the charity sector and our society as a whole.
The Canada Without Poverty v. Attorney General of Canada decision was released on July 16th. Here is the decision. I have written extensively about the importance of having Canadian charities engage in some political activities and how the rules can work for the charity sector and here is our directory on charities and political activities.
Here is a letter from CRA discussing when an official donation receipt can be issued for a gift from an estate and how the 2016 changes affect this. Here is the text of the letter:
There are certain rules in the Income Tax Act that only apply to private foundations and not charitable organizations and public foundations. These rules are called the 'excess business holdings' regime or 'excess corporate holdings' regime. They limit the amount of shares or interests a Canadian private foundation can have, or that the private foundation plus other relevant persons may have. CRA in a recent letter discusses whether the excess business holdings rules apply when the private foundation will receive the shares as a residue of an alter ego trust.
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change.