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 […]
The “no gifts to non-qualified donees” rule
September 6, 2017 By Peter Broder
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 […]
Innovation and the Charitable Sector
July 5, 2017 By Peter Broder
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 […]
For Charities, Partisanship Could be Dangerous Sailing
March 2, 2017 By Peter Broder
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 […]
Keeping at Arm’s Length
January 4, 2017 By Peter Broder
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 […]
