What’s Fair?

One of the far corners of charity law is the fair market value of donations. For economists, the classic definition of fair market value is how much, in an open market, a knowledgeable, willing, and unpressured buyer would pay a knowledgeable, willing, and unpressured seller for a property. In the context of charitable donations and […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

The “no gifts to non-qualified donees” rule

The registered charities provisions of the Income Tax Act (ITA) feature a number of obscure terms. That makes registered charities vulnerable to inadvertent non-compliance. It means prudent organizations need to keep a keen eye on regulatory trends and emerging issues. Looming regulatory concerns with making gifts to groups that are not qualified donees are a […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

Innovation and the Charitable Sector

The merger of the Canadian Cancer Society and the Canadian Breast Cancer Foundation  announced on February 1, 2017 has been welcomed by many.  The hope is that by  joining forces  the two organizations can have greater impact on cancer research and support programs. For those who lament the large number of charities in Canada and […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

For Charities, Partisanship Could be Dangerous Sailing

In the debate over the role of charities in the public policy process it is sometimes suggested that there ought to be no constraints on what political activity groups are allowed to undertake. Occasionally, commentators even assert charities should be allowed to participate in party politics. Among the less remarked of Donald Trump’s comments during […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 

Keeping at Arm’s Length

Recent events, particularly the controversy in Alberta over the dealings of Trinity Christian School Association and various people and organizations connected with the Association, make a review of the question of charities and non-arm’s length transactions timely. So that’s the subject of this column. The Trinity Christian School Association matter surfaced in the context of […]

Authors:

Peter Broder
Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.
 


A Publication of CPLEA