One of the more murky areas of charity and not-for-profit law is the issue of the proper conduct of board elections. Many of the older pieces of legislation that deal with constituting and operating non-share capital corporations – the typical structure adopted by charities and not-for-profit groups … [Read more...]
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 … [Read more...]
Public Television Association of Quebec v. Minister of National Revenue: A case comment
This past July, the Federal Court of Appeal released its decision in Public Television Association of Quebec and Minister of National Revenue (P.T.A.Q.). The decision remains subject to potential appeal to the Supreme Court of Canada. The outcome reinforces the status of Canadian charity law as an … [Read more...]
The Purposes and Activities Divide in Charity Regulation
Over the last couple of years the media has been filled with stories and there has been much fretting in the voluntary sector about the Canada Revenue Agency (CRA)’s auditing of registered charities’ Political Activities. It is unclear as yet, however, how much regulatory compliance action will be … [Read more...]
Time for oversight of social investments?
We are, as I write this, on the cusp of RRSP season, and as usual at this time of year, many people are turning their minds to plans for their future financial security. Early January, however, brought for some investors unfortunate news of the troubled state of the $95 million Church Extension … [Read more...]
A helpful Guidance on Ineligible Individuals, but questions remain
Andrew Coyne recently drew much attention when he mused in the National Post about the merit of abolishing the charitable tax credit so registered charities could have free rein to engage in political activities. However, the credit is arguably at far greater risk from the abusive tax shelters that … [Read more...]
U.K. Case Potentially Positive Step in Recognizing Human Rights Work as Charitable
Human rights work has a checkered history in the world of charity law. One might have thought that this would be an area where the conception of charity in the popular imagination dovetailed with the public benefit that is the litmus test for qualifying in law as a charity. But that is not so. A … [Read more...]
New legislation eases moves into or out of Alberta for not-for-profits
In mid-May a measure was quietly passed in the Alberta Legislative Assembly that will allow existing not-for-profit corporations to transfer into or out of the province without having to go through re-incorporation or amalgamation and the accompanying onerous paperwork. Not-for-profit … [Read more...]
Organization Launched to Foster Canadian Charity Law
One could do worse than to study charity law to understand some of the key elements in the Canadian legal system. There are the constitutional questions raised by overlapping federal and provincial jurisdiction with respect to the subject matter. There is the use of the common law – progressive … [Read more...]
Some Nuances to Keep in Mind When Measuring Giving
We are all familiar with those who find themselves subject to public or media criticism responding with the old saw that what they did, or what they said, was “taken out of context.” Sometimes there is merit to that complaint, sometimes not. Usually, we associate being taken out of context with an … [Read more...]
