Obama Budget to drastically reduce tax incentives for the wealthy who donate to charity

Obama has proposed the largest budget in US history.  He is planning on various tax cuts for people earning under US$250,000 and various tax…

OECD Report on Abuse of Charities for Money Laundering and Tax Evasion – Canada does very poorly

The OECD Report on Abuse of Charities for Money Laundering and Tax Evasion is well worth reading for anyone who cares about the Canadian charitable…

T3010B – New CRA Canadian Charity Information Return for 2009

The Charities Directorate of the Canada Revenue Agency has revised their form T3010A with a new form called the T3010B, and it is supposed to be used…

Millennium Charitable Foundation Case – Federal Court (FCA) not impressed with charity tax shelters

The Millennium Charitable Foundation Case deals with abusive charitable gifting schemes.  The Federal Court of Appeal (FCA) sided with CRA in…

Ethiopian Law Will Affect Canadian Charities Operating in Ethiopia

The Proclamation for the Registration and Regulation of Charities and Societies was passed by the Ethiopian government.  It will limit the…

Canadian charities and pharmaceutical donations -some ethical issues

There are many legal and ethical issues with the donation of pharmaceuticals to developing countries.  In this note I will touch upon some of…

Workshop on Minimum Standards for Education in Emergencies (MSEE), and Crises- by CIDA and STC

This CIDA and Save the Children Canada workshop sounds really interesting on “Understanding and Using the Minimum Standards for Education in…

Canadian Charity Donation Tax Shelters Make No Financial Sense – or any other sense

I was merrily reading the Business Section of the Globe and Mail on February 7, 2009, and there was an advertisement stating: “Donation Tax…

Should We Establish another Canadian Charity? Or Does Canada have too many charities?

In this article I discuss the issue of whether Canada has too many charities or too few.  If one still wants to create a charity, some of the…

Political Activities and Canadian Charities -Some CRA Policies and letters on political activities

Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political…

CRA calls an apple an apple – Project Trident

CRA has launched a new initiative called “Project Trident” in which they are targeting the “Triple Threat Tax Fraud” namely…

Canadian Charities and Political Activities – OCIC presentation

In order for Canadian charities to effectively achieve their objects or mandate they often need to engage in some “political” activities,…

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…

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…

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

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…

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…

Charity questions for our political parties in this 2008 Canadian election

Although charities are greater than 10% of our economy in a federal election the charitable sector gets between 0 and 0.01 of the attention.  We…