CRA Revokes Choson Kallah Fund of Toronto as tax shelter donation arrangement

The problem of abusive charitable tax shelters using the developing world as a marketing tool continues.  It just goes to show the importance of…

New CRA Application for Registered Charity Status (T2050) and Guide (T4063) in December 2008

In Newsletter #31 CRA Advised that New T2050 and T4063 December 2008 marks the release of the new Form T2050, Application to Register a Charity…

CRA Reminds Canadian charities of 2009 disbursement quota changes

The CRA has reminded charitable organizations (not foundations) that these charitable organizations will beginning in 2009 have to in addition to…

Good Works by Canadians Outside the Registered Charity Realm

Although this website focuses on foreign activities of Canadian registered charities, I would be remiss in not mentioning that there are many ways…

What is the Charitable Goods Policy of CRA and What is its Impact?

This brief article discusses the Charitable Goods Policy of the Canada Revenue Agency. As a general rule Canadian charities can only gift or grant…

Are there limits on how much foreign activities a Canadian charity can conduct?

There is no limit as to the amount of foreign activities that a Canadian charity can conduct. Newsletter No. 20 advises: Q. Is there a limit on how…

FAQ – Are there Residency Requirements for the Directors of a Canadian Charity?

This FAQ looks at whether there are residency requirements for Canadian charities. FAQ - Are there Residency Requirements for the Directors of a…

Bequests – Encouraging Bequests While Avoiding Legal and Ethical Issues

I recently delivered a presentation to a number of international development charities in Ottawa entitled “Encouraging Bequests While Avoiding…

How Much Should A Canadian Charity Spend on Overhead such as Fundraising and Administration?

Why low overhead may not be a good thing for a charity and what is appropriate? Here is my updated article on “How Much Should A Canadian Charity…

Canadian Federal Election – Canadian charities must avoid partisan political activity

Canadian registered charities need to scrupulously avoid involvement with partisan political activity.  In this brief note we cover CRA policy…

Lobbying and Canadian Non-Profits and Charities: To register or not to register

On July 2, 2008 the Lobbying Act came into force and many non-profits and charities are completely unaware of its existence or its effect on their…

Offshore Tax Havens, Harmful Tax Competition and International Development

Offshore tax havens are very detrimental to the Canadian tax base and under cut our social programs.  However, the effect of offshore tax…

Fundraising and Grantmaking from Canada – Legal Issues

Here is a copy of a powerpoint presentation Blumbergs recently delivered to a US 501(c)(3) on Fundraising and Grantmaking from Canada Here is a copy…

CRA Fundraising Consultation – One giant leap forward in guidance for Canadian registered charities

In April 2008, CRA released a Consultation on proposed policy regarding fundraising by Registered Charities (RC4456-e) (“Fundraising…

Redeemer Foundation v. M.N.R. (F.C.A.)- Federal Court agrees with CRA on audit powers with charities

This case dealt with whether the Charities Directorate of CRA requires judicial authorization to request certain information from a registered…

Canada Not-for-profit Corporations Act (NFPC) – New Act if passed will affect Canadian charities

It looks like Industry Canada will be making a second attempt to pass a new federal non-profits act to replace the Canada Corporations Act.  It…

Legal Issues for Canadian Charities Conducting Foreign Activities and International Development

Here is a copy of a presentation I recently delivered to a number of Canadian charities in Ottawa entitled Legal Issues for Canadian Charities…

Applicants for Charitable Status in Canada with foreign activities need to provide detailed info

The Canada Revenue Agency has recently been sending out a new form letter to some applicants for charitable registration which appear to have foreign…

Planned Giving in a Global World – CAGP Annual Conference April 2008

Planned Giving in a Global World is my presentation at the CAGP national convention about Planned Giving by Canadian charities for projects outside…

Banyan Tree Foundation, law firm Fraser Milner Casgrain sued for $55m in class action lawsuit

The law firm of Scarfone Hawkins LLP in Hamilton has recently brought a class action lawsuit against a number of parties for their involvement with…

CRA Releases Consultation on Proposed Policy on Fundraising by Registered Charities

Here is a copy of my article discussing the Consultation on proposed policy on fundraising by Registered Charities RC4456 Download Article

Has the regulation of Canadian charities operating outside of Canada become increasingly burdensome?

I often read commentators talking about the ‘increased burden’ placed by Canada Revenue Agency on Canadian charities operating abroad or the…

Fundraising Policy for Canadian Registered Charities by CRA

Here is my article which discusses the Consultation on Proposed Policy on Fundraising by Canadian Registered Charities (RC4456-e). Here is a link to…

Bequests in Canada: 16 Steps to Creating a Planned Giving Program

Here is a copy of a presentation I recently delivered on promoting bequests to charities.  As charities seek to diversify or increase revenue,…