Regulation of registered charities' "political activities" has long been a bugbear of both the sector and governments. My last column dealt with an Ontario Superior Court decision that ruled parts of the current Income Tax Act (ITA) provisions governing charities' political activities … [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...]
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...]
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...]
2012 Federal Budget Features Tighter Reporting on Charities’ Political Activities
Now charities provisions in the 2012 federal Budget generated more attention than any measures relating to the sector have in a very long time. The government announced that it was tightening rules around charities’ political activities. The focus of the new requirements was mostly on enhanced … [Read more...]
