The Blumbergs' Canadian Charity Law Boot Camp will be held again on Monday April 8, 2019. This is a one-day boot camp on compliance and standards issues for Canadian registered charities. You can register for the program here.
We have created a course entitled "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?". The course is $149 and you can register at https://charity-law.teachable.com/ Here is an overview of the course:
The compliance requirements and restrictions on private foundations in Canada are frequently misunderstood, even by those who run large private foundations. Here is our article Fallacies about private foundations in 2019 that might be helpful in dispelling these myths.
Here is the new Canadian Charity Legal Checklist. For those who are interested in reviewing legal compliance for their registered charity they may find the checklist helpful.
The CBC today covered the issue of Canadian pro sports teams and their fundraising charities in "Pro sports charities hoarding cash, overspending on fundraising, watchdog says". This is a follow on to the coverage by the Toronto Star from 2010.
Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018. If your university or alma mater is outside of Canada then this article can be vital in terms of understanding how to more easily and tax effectively fundraise from Canada.
Here is our article on How Much Should a Canadian Registered Charity Spend on Administration?
Here is our Blumbergs’ Receipting Kit for Canadian registered charities 2018. If you wish to receive updates on the Receipting Kit you should join our Blumbergs email newsletter to receive regular updates on charity compliance issues affecting Canadian registered charities. There is no cost and you can unsubscribe at any time.
I am still surprised at the number of Canadian fundraisers that I meet who have not read the CRA's Fundraising Guidance or have read it but don't remember any of the details! Here is the Fundraising Guidance on the CRA site and here is a PDF version of the CRA Fundraising Guidance as of May 2018. If your Canadian registered charity is fundraising then you should be aware of this guidance. CRA is auditing charities that are not complying with the requirements and in some cases revoking them. I have put up a number of letters from CRA on our website that CRA wrote to charities as part of the revocation process. These letters show the actual implementation of the fundraising guidance.
Here is my recent webinar Top Charity Compliance Issues for Canadian Registered Charity with Mark Blumberg. It was wonderful to have over 3000 people registered for the webinar and thank you CharityVillage for hosting. You can see the presentation, the slide deck and a charity checklist.
Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity. It provides many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.
Here is an article I recently wrote entitled Top Canadian Charity Law Issues for Charity Village. It highlights some of the top compliance issues that a Canadian charity should be concerned with.
Understanding legal compliance for registered charities is not easy but Blumbergs is offering exciting new upcoming events in 2018 that will help.
Over the last 10 or more years, we have published over 2500 blog posts. Except for a few avid readers, that might be a little overwhelming so we have started to create a directory of some of the top resources for Canadian charities. This will be particularly helpful for those who are new to registered charity compliance issues or to the charity sector.
In our note "CRA Questions on Charities Assisting Those Affected by the Conflict in Syria" it includes some common questions and answers from CRA on charities assisting those affected by the conflict in Syria.
Here is our note "Common Paragraphs for an Administrative Fairness Letter from the Charities Directorate of CRA". It contains explanations of common concerns that CRA may find during an audit that, unless appropriately addressed, may result in various penalties, sanctions or even revocation.
Here is an article on Top Canadian charity law compliance issues by Mark Blumberg. Hopefully it provides a good overview of the most common compliance issues for Canadian registered charities with an emphasis on concerns from the Charities Directorate of CRA.
Canada has an unusually generous system in which foreign universities that have a couple of Canadian students studying there can obtain the equivalent of Canadian registered charity status with almost none of the obligations. Here is an article describing that process. However, CRA can remove charities from the list if they don't continue to meet the requirements (for example to have the 2 students) or they don't respond to CRA requests every 5-10 years for confirmation of information.
Today the Ministry of Health and Long-Term Care issued a Directive on Hospital Naming. Hospitals in Ontario will want to review the Directive carefully. Also here is the Hospital Naming Approval Process. Thanks to Ken Mayhew, Government Relations Liaison of AFP Canada for forwarding the documents.
[UPDATED RECEIPTING KIT 2018] We have just released our updated Blumbergs' Receipting Kit 2017. The Blumbergs' Receipting Kit 2017 is for Canadian registered charities and other qualified donees who wish to issue official donation receipts under the Income Tax Act (Canada), which are sometimes referred to as "tax receipts". It has a general description of how receipting should be conducted and then copies of documents and resources from the CRA and elsewhere that relate to receipting.
Mark Blumberg will be delivering two upcoming Chartered Professional Accountants of Ontario (CPA Ontario) charity programs: Charity Fundraising and Receipting Rules - A Primer for Accountants and T3010 and Transparency in the Charitable Sector.
There were supposed to be 2 important changes taking place on July 1, 2017 with Canada’s anti-spam legislation (CASL).
Mark will be presenting to the AFP GTA Congress on November 20-22, 2017 on "T3010 and Transparency in the Charitable Sector".
The recent decision of Ploughman v. The Queen, 2017 TCC 64 deals with a "third-party civil penalty" against Mr. Ploughman for his involvement in what CRA refers to as "abusive charity gifting tax shelter" but this decision refers to as a "donation program". The court dealt with an appeal of the assessment of the third-party civil penalty and rejected Mr. Ploughman's appeal.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.