ACCS submission to Finance on the DQ suggesting no change to the rate is disappointing for operating charities

At a time when charities need funds and private foundations alone are sitting on $95 billion dollars, the Advisory Committee to the Charitable Sector…

Blumbergs’ Snapshot of the Ontario Charity Sector 2019 – information on registered charities in Ontario from the CRA T3010 annual filings

Here is the Blumbergs' Snapshot of the Ontario Charity Sector 2019. We recently reviewed the T3010 Registered Charity Information Return database for…

Blumbergs’ Canadian Charity Sector Snapshot 2019 – information on the Canadian registered charity sector from the T3010 filings of Canadian charities

Here is the Blumbergs' Canadian Charity Sector Snapshot 2019. We recently reviewed the T3010 Registered Charity Information Return database for 2019…

Conservative party commits to in party platform to increasing disbursement quota to 7.5%

The Conservative party has just released their platform and they have committed to increasing the disbursement quota from the current 3.5% to 7.5%.…

Finance is doing a consultation on whether to increase the disbursement quota for Canadian registered charities

In the 2021 Federal Budget, it was announced that the Department of Finance will be doing a consultation on the disbursement quota and whether it…

Blumbergs’ Submission for the Pre-Budget Consultations for the Canadian Federal Budget 2022 with a focus on Transparency and Accountability in the Non-profit and Charity Sector

Here is the Blumbergs' Submission to the House of Commons Standing Committee on Finance for the Pre-Budget Consultations in Advance of the Upcoming…

Grantmaking in Canada can be improved immensely but eliminating structured arrangements is dangerous and a red herring to the real problems with our sector

With respect to a recent bill passed by the Senate, but not the House of Commons, relating to structured arrangements/direction and control we have…

New online course – Should Our Canadian Business Establish a Corporate Foundation?

We have created a new online course, Should Our Canadian Business Establish a Corporate Foundation?  This course will discuss when it may be…

How has COVID affected funding of the Canadian charity sector? Part 2 – more data from the T3010

In our note "How has COVID affected funding of the Canadian charity sector Part 2?" we reviewed T3010 data and found amongst the 11,821 registered…

Canadian charities giving to Indigenous Charities and Qualified Donees – 2018

In this article Canadian charities giving to Indigenous Charities and Qualified Donees - 2018, Sharon Redsky, Wanda Brascoupe, Mark Blumberg and…

Recent webinar on trust based philanthropy from the MLSE Foundation provides lots of food for thought for Canadian foundations

I listened to a webinar recently that I thought was very good entitled: Community Learning Series - Trust-Based Philanthropy   Here is a…

CRA increasingly emphasizing importance of separation between registered charities and non-qualified donees

In the last couple of weeks I have read two separate CRA notes on the importance of maintaining sufficient separation between a registered charity…

Updates to CharityData.ca

We have recently made a number of updates to CharityData.ca.   The most important update is including more 2020 and 2019 charity returns.   Also, if…

“Cross-Border Philanthropy – A U.S. Perspective” by Eric Zolt – excellent paper

I just finished reading an excellent paper entitled Cross-Border Philanthropy - A U.S. Perspective by Eric Zolt.   It both provides a good summary of…

Trying to do grantmaking in Canada better

Well, we are in the midst of a pandemic and this has resulted in some grantmaking foundations and philanthropists increasing giving and thinking…

Will changing structured arrangements into a reasonable person test help the charity sector? – Part 4 – Charitable purposes and Conclusion

Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…

Will changing structured arrangements into a reasonable person test help the charity sector? – Part 3 – The Reasonable Person – lots of questions

Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…

Will changing structured arrangements into a reasonable person test help the charity sector? – Part 2 – The Main Provisions and various general concerns

Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…

Will changing structured arrangements into a reasonable person test help the charity sector? – Part 1 – The preamble

Recently a bill was proposed in the Senate -BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own…

What happens when you make it too easy to become a charity?

The US largest organization representing non-profits, which has over 25,000 non-profit members, has called for the IRS to eliminate their Form…

CRA provides additional information on foreign activities by Canadian charities

After years of seeing less and less transparency about registered charities in Canada coming from the CRA, for various reasons, we now have one…

Going the Extra Mile: The Liability of Foreignness in U.S. Foundation International Grantmaking to Local NGOs

I recently ran across a very good article entitled: "Going the Extra Mile: The Liability of Foreignness in U.S. Foundation International Grantmaking…

Canadian charities can have relationships with non-charities but need to have adequate separation

We recently did a course entitled Multiple Corporate Structures for Canadian For-Profits, NPOs, + Charities to Enhance Flexibility and Impact.…

Why does CRA ask about charitable “activities” and not just about charitable “purposes”

In a recent CRA document, we obtained that was released through access to information, it provides a good explanation of why CRA cares about…