NGO Code of Conduct for Health Systems Strengthening is Useful for NGOs in health area

There has been a dramatic increase in interest amongst North American NGOs in health issues in the developing world.  Often well intentioned…

Canada Revenue Agency (CRA) Audits and Canadian Registered Charities

This article provides information and suggestions as to how a Canadian charity should, and should not, deal with CRA audits.  It also discusses…

Canadian Sanctions and Canadian charities operating in Zimbabwe: Be Very Careful!

Canadian charities operating in Zimbabwe need to be extremely careful.  It is not the place for a new and inexperienced charity to begin…

Recent case on Canadian registered charity and business activities -Hostelling International Canada

This article deals with the recent Canadian Federal Court of Appeal case Hostelling International Canada – Ontario East Region in which the Federal…

Why a major gift combined with a bequest to a charity may be more tax effective than just a bequest

This short note discusses why a major gift combined with a bequest to a Canadian registered charity may be more tax effective than just a bequest to…

Importance and Size of Canadian Charitable Sector

Here are some statistics from the CRA dealing with the 83,000 registered charities in Canada as of the end of 2007. Numbers do not tell the whole…

Canadian Charities and Foreign Activities – by Mark Blumberg in The Philanthropist

Canadian Charities and Foreign Activities -This article published in The Philanthropist describes the permissible structured relationships and…

Globalphilanthropy.ca gets global attention

The Newsletter “Global Giving Matters” published by the Synergos Institute and The World Economic Forum recently profiled…

Goods and Service Tax (GST) and Canadian Charities

The CRA has recently posted a useful checklist entitled “Goods and services tax/harmonized sales tax (GST/HST) checklist for charities”…

CRA will post revised fundraising guidelines in early 2009

CRA advised in mid-December 2008: Proposed Fundraising Guidelines - update The feedback received has now been reviewed and we are in the process of…

New CRA Application for Registered Charity Status (T2050) and Guide (T4063)  finally arrived

The CRA has released an updated T2050 - Application to Register a Charity Under the Income Tax Act and it is located at…

CRA improves functionality for search of Canadian registered charities database

The Charities Directorate has vastly improved its section of the CRA website over the last year, although it still has a way to go!.  In the…

Blumbergs Canadian Charity Law List – December 2008 – overhead, T3010b, conduit, private foundations

Here is the December edition of the Blumbergs Canadian charity law e-mail list.  If you wish to receive a copy of the Blumbergs Canadian Charity…

Do we have too many registered charities in Canada?

So, Are there enough charities in Canada? According to the CRA website there are currently 83,500 registered charities in Canada.  There are…

CRA Warning to charities: no lending of charitable registration numbers

CRA has prominently posted the following warning on its website: Under no circumstances should a registered charity lend its registration number to…

Should we set up a Canadian Charity and if so How?

This article discusses considerations in setting up a registered Canadian charity and how to establish the charity. Download Article

Is Social Enterprise or Community Economic Development considered charitable under Canadian law?

This entry discusses whether social enterprise, social innovation, social financing or community economic development (CED) is charitable. The short…

Complaints about Registered Canadian Charities

Charities do a lot of great work.  But with over 85,000 of them, and a few hundred bad apples amongst the lot, there will be times that you will be…

How Can Canadian Charity Obtain Cost-Effective Legal Services from a lawyer?

This article discusses how Canadian charities can obtain legal services in a way that will not break the bank.  This is a big problem. …

Bequests – Avoiding problems with the ultimate planned gift

Here is a copy of my article ‘Bequests - Avoiding problems with the ultimate planned gift’ which was presented at a recent Ontario Bar…

Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems

Here is a copy of my presentation to the Canadian Association of Paralegals on Establishing a Canadian Non-Profit or Charity - Avoiding practical,…

Structured Arrangement versus Conduit for Canadian Charities and Foreign Activities

This article discusses the difference between an acceptable intermediary relationship between a Canadian charity and a foreign charity or NGO (a…

T3010 – Canadian Charities – Please File your T3010 on time!

This article discusses the T3010 and the importance of filing it accurately and on time. Download Article

Global Philanthropy: Canadian Charities and Foreign Activities -Estate Planning Council of Toronto

Here is a copy of my presentation Global Philanthropy: Canadians and Canadian Charities and Foreign Activities that I delivered to the Estate…