Index to The Philanthropist Volume IX

Index to The Philanthropist Volume IX

Cite as: (1990) or (1991), 9 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETTS, M.L.S.

Subject Index

A

ACCOUNTABILITY. Grant seekers

To private foundations

Winter 1990 (Vol.IX,No.1), pp. 32-35.

ACCOUNTABILITY. Private foundations

Public accountability

Winter 1990(Vol.IX,No.1), pp. 32-35.

ARTS SERVICE ORGANIZATIONS

National arts service organizations. Tax treatment-Draft legislation

Fall 1990(Voi.IX,No.3), pp. 79-80.

B

BOARD MEMBERS See also

DIRECTORS

BRITISH COLUMBIA

Mission Heritage Association as an example of successful community involvement

Winter 1990(Voi.IX,No.4), pp. 48-54.

BUSINESS

Attitudes to corporate philanthropy-Statistical analysis

Winter 1990(Voi.IX,No.1), pp. 43-64.

BUSINESSES See also

COMMERCIAL ACTIVITIES CORPORATIONS

HOSPITALS DESIRING TO USE PROPERTY FOR PROFIT

c

CASE COMMENTS

Charitable corporations. Directors. Remuneration-Case comments: Re Toronto

Humane Society (1987), 60 O.R.(2d) 236, Re Faith Haven Bible Training Centre (1988), 29 E.T.R. 198 and Harold G. Fox Education Fund v. Public Trustee (1989), 69 O.R.(2d) 742

Winter 1990(Vol.IX,No.1), pp. 36-42.

CASE COMMENTS

Charitable corporations as trustees

Winter 1990(Vol.IX,No.1), pp. 3-23.

CASE COMMENTS

Charitable organizations. Charitable purpose: education related to political advocacy

Winter 1990(Vol.IX,No.4), pp. 3-11.

CASE COMMENTS

Charitable organizations. Charitable purpose related to commercial activities

Winter 1990(Vol.IX,No.4), pp. 3-11.

CASE COMMENTS

Charitable trust funds raised through public appeal. Failure of charitable purpose. Application of cy-pres doctrine

Spring/Summer 1990(Voi.IX,No.2), pp. 3-23.

CASE COMMENTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1987), 61 O.R.(2d) 75

Spring/Summer 1990(Voi.IX,No.2), pp. 36-37.

CASE COMMENTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1990), 69 D.L.R.(4th) 321 (Ont. C.A.)

Fall 1990(Voi.IX,No.3), pp. 3-42.

CASE COMMENTS

Income tax deductibility of donations. Effects of ancillary family benefits Case comments: The Queen v. Burns (FCA) 90 DTC 6335

Fall 1990(Voi.IX,No.3), pp. 76-77.

CASE COMMENTS

Lottery prizes. Assessment as taxable income-Case comments: Rumack v. M.N.R. 90 DTC 6271 FCTD

Fall 1990(Voi.IX,No.3), p. 76.

CASE COMMENTS

Non-charitable trust funds raised through public appeal. Failure of purpose. Return of anonymous donations

Spring/Summer 1990(Vol.IX,No.2), pp. 3-23.

CASE COMMENTS

Ontario. Charitable corporations: hospitals desiring to use property for profit. Nihil obstat. Refusal to grant by Public Trustee-Case comments: Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs)

Winter 1990(Vol.IX,No.1), pp. 3-23.

CASE COMMENTS

Real property used for low-cost housing. Tax treatment-Case comments: First

Place Hamilton v. Corporation of the City of Hamilton

Fall 1990(Vol.IX,No.3), pp. 77-78.

RE CENTENARY HOSPITAL ASSOCIATION (1989), 69 O.R.(2d) 1, and 447(costs) Ontario. Charitable corporations: hospitals desiring to use property for profit. Nihil obstat. Refusal to grant by Public Trustee-Case comments

Winter 1990(Vol.IX,No.1), pp. 3-23.

CHARITABLE CORPORATIONS

Directors. Remuneration-Case comments: Re Toronto Humane Society (1987), 60

O.R.(2d) 236, Re Faith Haven Bible Training Centre (1988), 29 E.T.R. 198 and

Harold G. Fox Education Fund v. Public Trustee (1989), 69 O.R.(2d) 742

Winter 1990(Vol.IX,No.1), pp. 36-42.

CHARITABLE CORPORATIONS. Ontario

Hospitals desiring to use property for profit. Nihil obstat. Refusal to grant by Public Trustee-Case comments: Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs)

Winter 1990(Vol.IX,No.1), pp. 3-23.

CHARITABLE CORPORATIONS AS TRUSTEES

-Case comments

Winter 1990(Vol.IX,No.1), pp. 3-23.

CHARITABLE DONATIONS

Corporate charitable donations-Statistical analysis

Winter 1990(Vol.IX,No.1), pp. 43-64.

CHARITABLE FOUNDATIONS See also

PRIVATE FOUNDATIONS

CHARITABLE ORGANIZATIONS See also

CHARITABLE FOUNDATIONS

GIFTS TO CHARITABLE ORGANIZATIONS MISSION HERITAGE ASSOCIATION

CHARITABLE ORGANIZATIONS

Charitable purpose: education related to political advocacy-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

CHARITABLE ORGANIZATIONS

Charitable purpose related to commercial activities-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

CHARITABLE ORGANIZATIONS. Canada

Tax treatment-Revenue Canada Discussion Paper, November 20, 1990

Winter 1990(Vol.IX,No.4), pp. 55-59.

CHARITABLE ORGANIZATIONS THAT NO LONGER EXIST SEE

CY-PRES DOCTRINE

CHARITABLE PURPOSE. Charitable organizations

Education related to political advocacy-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

CHARITABLE PURPOSE. Charitable organizations

Related to commercial activities-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

CHARITABLE PURPOSE. Charitable trust funds raised through public appeal

Failure. Application of cy-pres doctrine-Case comments

Spring/Summer 1990(Vol.IX,No.2), pp. 3-23.

CHARITABLE SECTOR. Canada

Effects of certain social characteristics-Predictions

Winter 1990(Vol.IX,No.1), pp. 24-31.

CHARITABLE TRUSTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1987), 61 O.R.(2d) 75

Spring/Summer 1990(Vol.IX,No.2), pp. 36-37.

CHARITABLE TRUSTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1990), 69 D.L.R.(4th) 321 (Ont. C.A.)

Fall 1990(Vol.IX,No.3), pp. 3-42.

CHARITIES ACCOUNTING ACT. Legal jurisdiction. Hospitals. Ontario

Subject to Public Hospitals Act

Winter 1990(Vol.IX,No.1), pp. 3-23.

COMMERCIAL ACTIVITIES. Charitable organizations

Related to charitable purpose-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

COMMERCIAL NONPROFIT ENTERPRISES

Unfair competition with profit-making sector-Critiques

Fall 1990(Vol.IX,No.3), pp. 43-56.

COMPANIES See also BUSINESSES

CORPORATIONS

CORPORATE CHARITABLE DONATIONS

-Statistical analysis

Winter 1990(Vol.IX,No.1), pp. 43-64.

CORPORATE GIFTS TO CHARITABLE ORGANIZATIONS. United States

Designation by shareholders

Spring/Summer 1990(Vol.IX,No.2), pp. 31-34.

CORPORATE PHILANTHROPY

Attitudes of business-Statistical analysis

Winter 1990(Vol.IX,No.1), pp. 43-64.

CORPORATIONS See also

BUSINESSES COMPANIES

CORPORATIONS

Charitable corporations. Directors. Remuneration-Case comments: Re Toronto Humane Society (1987), 60 O.R.(2d) 236, Re Faith Haven Bible Training Centre (1988), 29 E.T.R. 198 and Harold G. Fox Education Fund v. Public Trustee (1989), 69 O.R.(2d) 742

Winter 1990(Vol.IX,No.1), pp. 36–42.

CORPORATIONS. Ontario

Charitable corporations: hospitals desiring to use property for profit. Nihil obstat. Refusal to grant by Public Trustee-Case comments: Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs)

Winter 1990(Vol.IX,No.1), pp. 3-23.

CORPORATIONS AS TRUSTEES

Charitable corporations as trustees-Case comments

Winter 1990(Vol.IX,No.1), pp. 3-23.

CULTURAL PROPERTY See also

GIFTS OF CULTURAL PROPERTY

CY-PRES DOCTRINE

Application in failure of charitable purpose of charitable trust funds raised through public appeal-Case comments

Spring/Summer 1990(Vol.IX,No.2), pp. 3-23.

D

DEPARTMENT OF NATIONAL REVENUE SEE

REVENUE CANADA

DIRECTORS. Charitable corporations

Remuneration-Case comments: Re Toronto Humane Society (1987), 60 O.R.(2d) 236, Re Faith Haven Bible Training Centre (1988), 29 E.T.R. 198 and Harold G.

Fox Education Fund v. Public Trustee (1989), 69 O.R.(2d) 742

Winter 1990(Vol.IX,No.1), pp. 36-42.

DISCRIMINATORY TESTAMENTARY CHARITABLE TRUSTS

Validity related to public policy-Case comments: Leonard Foundation Trust

(1987), 61 O.R.(2d) 75

Spring/Summer 1990(Vol.IX,No.2), pp. 36-37.

DISCRIMINATORY TESTAMENTARY CHARITABLE TRUSTS

Validity related to public policy-Case comments: Leonard Foundation Trust

(1990), 69 D.L.R.(4th) 321 (Ont. C.A.)

Fall 1990(Vol.IX,No.3), pp. 3-42. DONATIONS

See also

GIFTS TO CHARITABLE ORGANIZATIONS

DONATIONS

Anonymous donations. Return in case of failure of purpose of non-charitable trust funds raised through public appeal-Case comments

Spring/Summer 1990(Vol.IX,No.2), pp. 3-23.

DONATIONS

Corporate charitable donations-Statistical analysis

Winter 1990(Vol.IX,No.1), pp. 43-64.

DONATIONS

Income tax deductibility. Effects of ancillary family benefits-Case comments: The

Queen v. Burns (FCA) 90 DTC 6335

Fali1990(Vol.IX,No.3), pp. 76-77.

E

EDUCATION. Charitable purpose of charitable organizations

Related to political advocacy-Case comments

Winter 1990(Vol.IX,No.4), pp. 3-11.

F

FAILED CHARITABLE TRUSTS SEE

CY-PRES DOCTRINE

RE FAITH HAVEN BIBLE TRAINING CENTRE (1988), 29 E.T.R. 198

Charitable corporations. Directors. Remuneration-Case comments

Winter 1990(Vol.IX,No.1), pp. 36–42.

FIRST PLACE HAMILTON v. CORPORATION OF THE CITY OF HAMILTON

Real property used for low-cost housing. Tax treatment-Case comments

Fall 1990(Vol.IX,No.3), pp. 77-78.

FOUNDATIONS SEE

CHARITABLE FOUNDATIONS

G

GIFTS OF CULTURAL PROPERTY Tax treatment-Draft legislation

Fall 1990(Vol.IX,No.3), pp. 78-79.

GIFTS TO CHARITABLE ORGANIZATIONS See also

CHARITABLE DONATIONS

GIFTS OF CULTURAL PROPERTY

GIFTS TO CHARITABLE ORGANIZATIONS. United States

Corporate gifts to charitable organizations. Designation by shareholders

Spring/Summer 1990(Vol.IX,No.2), pp. 31-34.

GRANT SEEKERS

Accountability to private foundations

Winter 1990(Vol.IX,No.1), pp. 32-35.

H

HAROLD G. FOX EDUCATION FUND v. PUBLIC TRUSTEE (1989), 69

O.R.(2d) 742

Charitable corporations. Directors. Remuneration-Case comments

Winter 1990(Vol.IX,No.1), pp. 36-42.

HERITAGE PRESERVATION PROJECTS See also

MISSION HERITAGE ASSOCIATION

HOSPITALS. Ontario

Legal jurisdiction: Public Hospitals Act. Precedence over Charities Accounting Act

Winter 1990(Vol.IX,No.1), pp. 3-23.

HOSPITALS DESIRING TO USE PROPERTY FOR PROFIT. Ontario

Nihil obstat. Refusal to grant by Public Trustee-Case comments:

Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs) Winter 1990(Vol.IX,No.1), pp. 3-23.

HOUSING See also

REAL PROPERTY USED FOR LOW-COST HOUSING

HOUSING

Low-rental housing. Provision through co-operation between private sector and nonprofit sector

Winter 1990(Vol.IX,No.4), pp. 29-40.

I

INCOME TAX ACT. Canada

Amendments, February 20, 1990, relating to cultural property and gifts-in-kind

Spring/Summer 1990(Vol.IX,No.2), pp. 35-36.

INCOME TAX ACT. Canada

Proposed amendments-Draft legislation

Fali1990(Vol.IX,No.3), pp. 78-80.

INVESTMENT RETURNS

Risk reduction over periods of time through portfolio diversification

Fali1990(Vol.IX,No.3), pp. 57-75.

J-L

LEGAL JURISDICTION. Hospitals. Ontario

Public Hospitals Act. Precedence over Charities Accounting Act

Winter 1990(Vol.IX,No.1), pp. 3-23.

LEONARD FOUNDATION TRUST(1987), 61 O.R.(2d) 75

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments

Spring/Summer 1990(Vol.IX,No.2), pp. 36-37.

LEONARD FOUNDATION TRUST (1990), 69 D.L.R.(4th) 321 (Ont. C.A.) Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments

Fall 1990(Vol.IX,No.3), pp. 3-42.

M

MISSION HERITAGE ASSOCIATION. British Columbia

As an example of successful community involvement

Winter 1990(Vol.IX,No.4), pp. 48-54.

N

NONPROFIT ENTERPRISES

Commercial nonprofit enterprist-s. Unfair competition with profit-making sector-Critiques

Fall 1990(Vol.IX,No.3), pp. 43-56.

NONPROFIT ORGANIZATIONS See also

CHARITABLE ORGANIZATIONS

HOSPITALS

NONPROFIT SECTOR

Co-operation with private sector in providing low-rental housing

Winter 1990(Vol.IX,No.4), pp. 29-40.

ONTARIO

Charitable corporations: hospitals desiring to use property for profit. Nihil obstat. Refusal to grant by Public Trustee-Case comments: Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs)

Winter 1990(Vol.IX,No.1), pp. 3-23.

ONTARIO

Hospitals. Legal jurisdiction: Public Hospitals Act. Precedence over Charities

Accounting Act

Winter 1990(Vol.IX,No.1), pp. 3-23.

ONTARIO

Ontario Law Reform Commission study of law governing charitable organizations. Submission by the Public Trustee

Winter 1990(Vol.IX,No.4), pp. 12-28.

p

THE PHILANTHROPIST/LE PHILANTHROPE

Volume VIII-Indices

Spring/Summer 1990(Voi.IX,No.2), pp. 42-68.

PHILANTHROPY

Corporate philanthropy. Attitudes of business-Statistical analysis

Winter 1990(Voi.IX,No.1), pp. 43-64.

POLITICAL ADVOCACY. Charitable purpose of charitable organizations

Related to education-Case comments

Winter 1990(Voi.IX,No.4), pp. 3-11.

PRIVATE FOUNDATIONS Accountability of grant seekers

Winter 1990(Voi.IX,No.1), pp. 32-35.

PRIVATE FOUNDATIONS Public accountability

Winter 1990(Voi.IX,No.1), pp. 32-35.

PRIVATE FOUNDATIONS

Tax treatment-Draft legislation

Faii1990(Voi.IX,No.3), p. 80.

PRIVATE SECTOR

Co-operation with nonprofit sector in providing low-rental housing

Winter 1990(Voi.IX,No.4), pp. 29-40.

PROFIT

See also

HOSPITALS DESIRING TO USE PROPERTY FOR PROFIT

PROFIT-MAKING SECTOR

Unfair competition with commercial nonprofit enterprises-Critiques

Fall 1990(Voi.IX,No.3), pp. 43-56.

PROFITS

See also

NONPROFIT

PROPERTY See also

GIFTS OF CULTURAL PROPERTY

HOSPITALS DESIRING TO USE PROPERTY FOR PROFIT REAL PROPERTY USED FOR LOW-COST HOUSING

PUBLIC HOSPITALS ACT. Legal jurisdiction. Hospitals. Ontario

Precedence over Charities Accounting Act

Winter 1990(Vol.IX,No.1), pp. 3-23.

PUBLIC POLICY

Related to validity of discriminatory testamentary charitable trusts-Case comments:

Leonard Foundation Trust (1987), 61 O.R.(2d) 75

Spring/Summer 1990(Vol.IX,No.2), pp. 36-37.

PUBLIC POLICY

Related to validity of discriminatory testamentary charitable trusts-Case comments:

Leonard Foundation Trust (1990), 69 D.L.R.(4th) 321 (Ont. C.A.)

Fall 1990(Vol.IX,No.3), pp. 3-42.

PUBLIC TRUSTEE. Ontario

Refusal to grant nihil obstat to hospitals desiring to use property for profit-Case comments: Re Centenary Hospital Association (1989), 69 O.R.(2d) 1, and 447(costs)

Winter 1990(Vol.IX,No.1), pp. 3-23.

PUBLIC TRUSTEE. Ontario

Submission to Ontario Law Reform Commission studying law governing charitable organizations

Winter 1990(Vol.IX,No.4), pp. 12-28.

Q

THE QUEEN v. BURNS (FCA) 90 DTC 6335

Income tax deductibility of donations. Effects of ancillary family benefits-Case comments

Fall 1990(Vol.IX,No.3), pp. 76-77.

R

REAL PROPERTY USED FOR LOW-COST HOUSING

Tax treatment-Case comments: First Place Hamilton v. Corporation of the City of

Hamilton

Fall 1990(Vol.IX,No.3), pp. 77-78.

REGISTERED CHARITIES SEE

CHARITABLE ORGANIZATIONS

REVENUE CANADA

Discussion Paper issued November 20, 1990 on tax treatment of charitable organizations

Winter 1990(Vol.IX,No.4), pp. 55-59.

RUMACK v. M.N.R. 90 DTC 6271 FCTD

Lottery prizes. Assessment as taxable income-Case comments

Fa1990(Vol.IX,No.3), p. 76.

s

SHAREHOLDERS. United States

Designation of corporate gifts to charitable organizations

Spring/Summer 1990(Vol.IX,No.2), pp. 31-34.

STATISTICAL ANALYSIS Corporate charitable donations

Winter 1990(Vol.IX,No.1), pp. 43-64.

STATISTICAL ANALYSIS

Corporate philanthropy. Attitudes of business

Winter 1990(Vol.IX,No.1), pp. 43-56.

T

TAX CREDIT SYSTEM

Explanation for welfare agencies with low-income clients

Spring/Summer 1990(Vol.IX,No.2), pp. 24-30.

TAX DEDUCTIBILITY

Income tax deductibility of donations. Effects of ancillary family benefits-Case comments: The Queen v. Burns (FCA) 90 DTC 6335

Fa1990(Vol.IX,No.3), pp. 76-77.

TAX TREATMENT

Real property used for low-cost housing -Case comments: First Place Hamilton v.

Corporation of the City of Hamilton

Fall 1990(Vol.IX,No.3), pp. 77-78.

TAX TREATMENT. Charitable organizations. Canada

-Revenue Canada Discussion Paper, November 20, 1990

Winter 1990(Vol.IX,No.4), pp. 55-59.

TAXABLE INCOME

Assessment of lottery prizes as taxable income-Case comments: Rumack v. M.N.R. 90 DTC 6271 FCTD Fa1990(Vol.IX,No.3), p. 76.

RE TORONTO HUMANE SOCIETY (1987), 60 O.R.(2d) 236

Charitable corporations. Directors. Remuneration-Case comments

Winter 1990(Vol.IX,No.1), pp. 36-42.

TRUST FUNDS RAISED THROUGH PUBLIC APPEAL

Charitable trust funds raised through public appeal. Failure of charitable purpose. Application of cy-pres doctrine-Case comments

Spring/Summer !990(Vol.IX,No.2), pp. 3-23.

TRUST FUNDS RAISED THROUGH PUBLIC APPEAL

Non-charitable trust funds raised through public appeal. Failure of purpose. Return of anonymous donations-Case comments

Spring/Summer !990(Vol.IX,No.2). pp. 3-23.

TRUSTEES See also

CHARITABLE CORPORATIONS AS TRUSTEES PUBLIC TRUSTEE

TRUSTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1987), 61 O.R.(2d) 75

Spring/Summer 1990(Vol.IX,No.2), pp. 36-37.

TRUSTS

Discriminatory testamentary charitable trusts. Validity related to public policy-Case comments: Leonard Foundation Trust (1990), 69 D.L.R.(4th) 321 (Ont. C.A.)

Fall 1990(Vol.IX,No.3), pp. 3-42.

u

UNITED STATES

Corporate gifts to charitable organizations. Designation by shareholders

Spring/Summer 1990(Voi.IX,No.2), pp. 31-34.

V-Z

VOLUNTEERS

Recruitment and management

Winter 1990(Voi.IX,No.4), pp. 41-47.

Author Index

A

Anglin, Robert

Real Returns and Volatility of Various Classes of Investment Over Long Periods-An Update. Fa111990(Vol.IX,No.3), pp. 57-75.

Antonson, Brian

The Mission Heritage Association: Catalyst for a Community. Winter 1990 (Voi.IX,No.4), pp. 48-54.

B

Bell, Phelps

Making Corporate Donations Decisions. Winter 990(Vol.IX,No.1), pp. 43-64.

Broadbent, Alan

The Accountability of Foundations (Viewpoint). Winter 1990(Vol.IX,No.1), pp. 32-35.

c

Campbell, Dona L.

Case Comment: Remuneration of Directors. Winter 1990(Vol.IX,No.1), pp. 36-42.

D

Dickson, Mary Louise

Recent Tax Developments. Spring/Summer 1990(Vol.IX,No.2), pp. 35-37.

-Fall 1990(Vol.IX,No.3), pp. 76-80.

-Winter 1990(Vol.IX,No.4), pp. 55-59.

E-F

Forster, George V.

Refundable Tax Credits: An Under-Utilized Source of Funds for the Destitute.

Spring/Summer 1990(Vol.IX,No.2), pp. 24-30.

G-H

Hughes, Mark D.

A Response to “Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition” and Unfair Competition: The Profits of Nonprofits (Counterpoint). Fall 1990(Vol.IX,No.3), pp. 43-56.

1-J

Juneau, Carl D.

Some Major Issues Affecting Evaluation of the Charities Tax Incentive. Winter

1990(Vol.IX,No.4), pp. 3-11.

K

Kettle, John

Whats Ahead for Philanthropy. Winter 1990(Voi.IX,No.1), pp. 24-31.

L-M

Moyer, Mel

Riding the Third Wave: The Growing Need for Trained Volunteer Administrators.

Winter !990(Vol.IX,No.4), pp. 41-4 7.

Murray, Laurence C.

Recent Tax Developments. Spring/Summer !990(Vol.IX,No.2), pp. 35-37.

- Fall 1990(Vol.IX,No.3), pp. 76-80.

-Winter 1990(Vol.IX,No.4), pp. 55-59.

Murray, Victor

Making Corporate Donations Decisions. Winter !990(Vol.IX,No.1), pp. 43-64.

0-P

Phillips, Jim

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts: A Comment on Re Canada Trust Company and Ontario Human Rights Commission. Fa1990(Vol.IX,No.3), pp. 3-

42.

The Problem of Surpluses in Funds Raised by Public Appeal. Spring/Summer

1990(Vol.IX,No.2), pp. 3-23.

Public Trustee of Ontario

Submissions to the Ontario Law Reform Commission Project on the Law of Charities. Winter 1990(Vol.IX,No.4), pp. 12-28.

Q-S

Spiro, David E.

Shareholder-Designated Charitable Contributions: A Practical Response to Critics of Corporate Charitable Contributions. Spring/Summer 1990(Vol.IX,No.2), pp.

31-34.

T-W

Walsh, David

Affordable Housing: An Opportunity for Foundations (Viewpoint). Winter

1990(Vol.IX,No.4), pp. 29-40.

Waters, Donovan

Case Comment: Re Centenary Hospital Association. Winter 1990(Vol.IX,No.1), pp. 3-23.

Willetts, Claudia

Index to The Philanthropist Volume Vlll. Spring/Summer 1990(Vol.IX,No.2), pp.

42-68.

Title Index

A

The Accountability of Foundations (Viewpoint)

Alan Broadbent. Winter 1990(Vol.IX,No.1), pp. 32-35.

Affordable Housing: An Opportunity for Foundations

David Walsh. Winter 1990(Vol.IX,No.4), pp. 29-40.

B-C

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts: A Comment on Re Canada Trust Company and Ontario Human Rights Commission

Jim Phillips. Fall 1990(Vol.IX,No.3), pp. 3-42.

Case Comment: Re Centenary Hospital Association

Donovan Waters. Winter 1990(Vol.IX,No.1), pp. 3-23.

Case Comment: Remuneration of Directors

Dona L. Campbell. Winter 1990(Voi.IX,No.1), pp. 36-42.

D-1

Index to The Philanthropist Volume VIII

Claudia Willetts. Spring/Summer 1990(Voi.IX,No.2), pp. 42-68.

J-M

Making Corporate Donations Decisions

Victor Murray and Phelps Bell. Winter 1990(Voi.IX,No.1), pp. 43-64.

The Mission Heritage Association: Catalyst for a Community

Brian Antonson. Winter 1990(Voi.IX,No.4), pp. 48-54.

N-P

The Problem of Surpluses in Funds Raised by Public Appeal

Jim Phillips. Spring/Summer 1990{Voi.IX,No.2), pp. 3-23.

Q-R

Real Returns and Volatility of Various Classes of Investment Over Long Periods-An

Update

Robert Anglin. Fa1990(Voi.IX,No.3), pp. 57-75.

Recent Tax Developments

Mary Louise Dickson and Laurence C. Murray. Spring/Summer 1990(Voi.IX,No.2), pp. 35-37.

-Fall 1990(Voi.IX,No.3), pp. 76-80.

-Winter 1990(Vol.IX,No.4), pp. 55-59.

Refundable Tax Credits: An Under-Utilized Source of Funds for the Destitute

George V. Forster. Spring/Summer 1990(Voi.IX,No.2), pp. 24-30.

A Response to “Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition, and Unfair Competition: The Profits of Nonprofits (Counterpoint)

Mark D. Hughes. Fall 1990(Voi.IX,No.3), pp. 43-56.

Riding the Third Wave: The Growing Need for Trained Volunteer

Administrators

Mel Moyer. Winter 1990(Vol.IX,No.4), pp. 41-47.

s

Shareholder-Designated Charitable Contributions: A Practical Response to Critics of Corporate Charitable Contributions David E. Spiro. Spring/Summer 1990(Vol.IX,No.2), pp. 31-34.

Some Major Issues Affecting Evaluation of the Charities Tax Incentive

Carl D. Juneau. Winter 1990(Vol.IX,No.4), pp. 3-11.

Submissions to the Ontario Law Reform Commission Project on the Law of Charities

Public Trustee of Ontario. Winter 1990(Voi.IX,No.4), pp. 12-28.

T-W

What’s Ahead for Philanthropy

John Kettle. Winter 1990(Vol.IX,No.1), pp. 24-31.

Book Review Index

A-C

The Complete Guide to Money-Making Ventures for Nonprofit Organizations, by Peter

C. Brown. Winter 1990(Vol.IX,No.1), pp. 65-68.

D-E

The Economics of Non-Profit Institutions: Studies in Structure and Policy,

edited by Susan Rose-Ackerman. Spring/Summer 1990(Vol.IX,No.2), pp. 38-41.

F

Filthy Rich & Other Non-profit Fantasies: Changing the Way Non-profits

Do Business in the ’90s, by Dr. Richard Steckel. Winter 1990(Vol.IX,No.1), pp.

65-68.

G-M

The Major Corporate Gift: A FundraiserGuide, edited by Julia Gorman.

Winter 1990(Vol.IX,No.4), pp. 60-61.

N

Nonprofit Entrepreneur: Creating Ventures to Earn Income, by Edward Skloot.

Winter 1990(Vol.IX,No.1), pp. 65-68.

0-P

Profit Making for Nonprofit Agencies, by G. Newton and C. Buda. Winter 1990 (Vol.IX,No.1), pp. 65-68.