Turf Tussle Erupts in Charity Over Fiduciary Duty*
The Ontario Superior Court of Justice has released its decision in Victoria Order of Nurses for Canada v. Greater Hamilton Wellness Foundation, a case in which a parallel foundation sought to expend its assets contrary to its objects by refusing...
The Meaning of “Public Benefit”: U.K. Tribunal Affirms Trustee Discretion in Meeting Public Benefit Test
Introduction The Upper Tribunal of the United Kingdom Tax and Chancery Chamber recently released its decision in The Independent Schools Council v. The Charity Commission for England and Wales. The decision ordered corrections to certain published policy directions issued by...
Court Releases Decision on Certification of Donation Tax Shelter Class Action
In November 2011, the Ontario Superior Court of Justice released its decision on a motion for class action certification in Lipson v. Cassels Brock & Blackwell LLP. The case arises out of a charitable donation tax shelter arrangement that was...
Gifts in Kind
Gifts in kind (such as art, real estate and rare books) can cause issues for charities. It is important for charities to have procedures in place to avoid potential pitfalls. When a gift is offered by a donor, a charity...
Letter to the Editor – Gifts to Smaller Charities
Dear Editor, In the November issue of this Newsletter, an article by Arthur Drache noted the value to smaller charities of programs to facilitate gifts of securities and to familiarize such charities with the opportunities that exist for gifts of...
CRA Releases Draft Guidance on Registration of Arts Organizations
On November 1, the Canada Revenue Agency (“CRA”) released for consultation a draft Guidance on Arts Organizations and Charitable Registration, which outlines CRA’s views on when an arts organization will qualify for registration as a charity. CRA has invited comments...
Charities Directorate Checklist – Continuance Under the Canada Not-for-Profit Corporations Act
The CRA Charities Directorate has useful information on its website for charities that are incorporated pursuant to the Canada Corporations Act that will be required to continue under the Canada Not-for-Profit Corporations Act (the “CNCA”). The CNCA was proclaimed into...
Donating Stock to Smaller Charities
It has been more than a decade since the federal government embarked on a course of making it easier to donate significant amounts to charities, with changes ranging from increasing the annual basic limit of donations from 20% to 75%...
Charities, Politics and Lobbying
In Canada, registered charities can only carry on limited political activities. The Income Tax Act provides that a charity may devote a part of its resources to non-partisan political activities that are ancillary and incidental to its charitable activities. A...
Deadline Approaching to Block Use of Trademarks by .XXX websites
Organizations that do not wish their name to be associated with a .XXX domain name should consider steps that can be taken to prevent this. In particular, a time-limited opportunity is available to enable organizations to block the use of...
