Food donation laws in Canada
At this time of year, many charities ask for donations that can be provided to needy families in the form of Christmas hampers. Other charities are preparing to serve holiday meals to the poor and homeless. Many offices and apartment...
BC Co-operatives and Small Business Venture Capital Tax Credits
British Columbia, like a number of other Canadian provinces (including Manitoba, Alberta, Newfoundland and Labrador, and Nova Scotia), has established a venture capital tax credit program to encourage investment in certain targeted industries. In British Columbia this program has now...
Attorney General: Oversight over Charities
On July 4, 2019, the Attorney General of British Columbia filed a Notice of Civil Claim (Vancouver Registry No. S-197487) against the Corporation of the District of West Vancouver (“West Vancouver”). In the Notice, the Attorney General claims that West...
Best Practices for Membership Associations
There are many types of member-based organizations. These include trade and industry associations, community associations, lobbying groups, as well as non-profit social and athletic clubs. While they have many differences, common to each of these entities is a broad membership...
Checklist of Items to Consider when Disbursing From Endowment Funds
Charities enter regularly into gift agreements with donors who wish to establish or make contributions to endowment funds. These are very exciting times for the charity and the donor as endowment funds enable the donor to maximize their gift and...
Susan Manwaring appointed to Government of Canada’s Advisory Committee on the Charitable Sector!
Today, the Minister of National Revenue announced the complete formation of the federal government’s Advisory Committee on the Charitable Sector. The government’s decision to create this Committee is a landmark development for the charitable sector in Canada. The purpose of...
Ways to Maintain Proper Books and Records
A recent Tax Court of Canada (“TCC”) decision, Promised Land Ministries v. The Queen[1], serves as a reminder to charities of the importance of maintaining proper books and records. When a charity fails to maintain proper books and records, it...
Updates to the Canada Elections Act: Impact on Non-Profits and Charities
Recent amendments to the Canada Elections Act (the “Elections Act”) came into force and effect on June 13, 2019. This article summarizes these significant changes and how they impact non-profit organizations and registered charities. Readers will recall that 2018 brought...
Donors Sue for Losing Millions in their Donor Advised Fund: What both Donors and Charities can learn from Fairbairn v. Fidelity Investments Charitable Fund
Fundraising in today’s competitive environment can lead to increased pressure on fundraisers who make promises that cannot be kept. These broken promises can lead to serious litigation and reputational damage. A case presently before the courts in California provides a...
Senate Special Committee Releases Eagerly Awaited Report on the Charitable Sector
On June 20, 2019, the Senate Special Committee on the Charitable Sector (the “Committee”) released its report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector (the “Report”). The Committee was struck in January 2018 and was asked to...
