It is sometimes said that there are “too many charities.” The logic that drives that observation does not seem to apply in the for-profit realm, where the increase of firms in a particular subsector is more likely to prompt comments about the importance of choice and the value of competition. The … [Read more...]
Model Crowdfunding Statute Released
The Uniform Law Conference of Canada (ULCC) is a body that develops model legislation that provinces can adopt to create a consistent and harmonious legal framework across jurisdictions. It has now provided a roadmap on the issue of crowdfunding, and more specifically internet fundraising. This is … [Read more...]
Charity and Non-Profit Law Case Update
The COVID-19 pandemic lead to numerous court proceedings being postponed. So, some important charity and non-profit cases may well remain in limbo as I write this. But, both internationally and domestically, the last few months have also seen some major decisions on a range of sector issues. Aga v … [Read more...]
COVID-19 Support: Getting the ‘best bang for the buck’
The COVID-19 pandemic has devastated charity and non-profit organizations’ revenue sources to an extent rarely, if ever, seen before. Though some high-profile groups saw governments and the public funnel generous support to them and there have been a few clever online initiatives to raise money, … [Read more...]
Can I Be Liable for the Actions of My Volunteer?: Vicarious liability and volunteers
In many volunteer-driven organizations, volunteer coordinators or boards may hold the view that the organization is not liable for negligent or intentionally injurious actions of its volunteers. This can sometimes be the benefit of using volunteers. They are not employees and, therefore, the same … [Read more...]
The Pandemic, Charities and Volunteers
As I write this, the coronavirus pandemic is shining an unexpected spotlight on charities and non-profit organizations. Canada is reputed to have – in economic terms – one of the largest and most dynamic voluntary sectors in the world. It is estimated to account for more than two million jobs and to … [Read more...]
Volunteering and Income Tax
Whether we volunteer to coach our child’s soccer team, deliver groceries to those who cannot do it themselves or provide pro bono services in our professional capacity, many Canadians (12.7 million in 2013 according to Statistics Canada) gratuitously give their time to others. With over 1.96 billion … [Read more...]
What’s a member and what rights does a member have?
A recent Ontario Court of Appeal case, Aga v. Ethiopian Orthodox Tewahedo Church of Canada (Aga), provides some insight into the vexing question of the extent of “member” rights in not-for-profit organizations. Although the idea of such rights seems straightforward, it is anything but. The … [Read more...]
The Unchanging Meaning of ‘Charity’
20/20: Looking back over the last 20 years It is often said that the only constant is change. But some things move faster than others. With 5G in the offing, few people now remember the days of dial-up internet and the non-profit groups that sprang up twenty or so years ago to offer access to … [Read more...]
Registered Charity Policy Advocacy: Rules beyond the Income Tax Act
Although welcome and overdue, the new federal tax legislation and guidance on policy advocacy by registered charities doesn’t mean that compliance worries faced by sector organizations in this area are a thing of the past. For those unfamiliar with the changes, more information on them can be found … [Read more...]