Cite as (1991), 10 Philanthrop. No., pp.
PREPARED BY CLAUDIA WILLETTS, M.L.S.
Subject Index
A
ADVOCACY SEE POLITICAL ADVOCACY
AUDITOR GENERAL. Canada
Report on tax treatment of charitable organizations, 1990
Spring 1991(Vol.X,No.1), pp. 42-45.
B
BALLARD ESTATE v. BALLARD ESTATE (1991), 3 O.R.(3d) 65
Ontario. Business interests held for charitable foundations. Disposition-Case comments
Winter 1991(Vol.X,No.4), pp. 51-52.
BANKING RESEARCH CENTRES. Universities
Winter 1991(Vol.X,No.4), pp. 42-46.
BETTER BUSINESS BUREAU
Evaluation of charitable organizations
Fall 1991(Vol.X,No.3), pp. 25-28.
BUSINESS INTERESTS HELD FOR CHARITABLE FOUNDATIONS. Ontario
Disposition-Case comments: Ballard Estate v. Ballard Estate (1991), 3 O.R.(3d) 65
Winter 1991(Vol.X,No.4), pp. 51-52.
c
CASE COMMENTS
Ontario. Business interest held for charitable foundations. Disposition-Case comments: Ballard Estate v. Ballard Estate (1991), 3 O.R.(3d) 65
Winter 19(Vol.X,No.4), pp. 51-52.
CASE COMMENTS
Testamentary gifts to charitable organizations. Income tax deductibility-Case comments: 0 ‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)
Winter 19(Vol.X,No.4), p. 52.
CHARITABLE FOUNDATIONS See also BUSINESS INTERESTS HELD FOR CHARITABLE FOUNDATIONS, COMMUNITY FOUNDATIONS
CHARITABLE FOUNDATIONS
Relationship with grant seekers: Development officers
Winter 1991(Vol.X,No.4), pp. 35-41. CHARITABLE GIFTS SEE GIFTS
CHARITABLE ORGANIZATIONS See also CHARITABLE FOUNDATIONS, GIFTS
TO CHARITABLE ORGANIZATIONS, UNITED WAY OF GREATER TORONTO
CHARITABLE ORGANIZATIONS
Charitable purpose related to political advocacy and tax credits
Spring 1991(Vol.X,No.1), pp. 33-37.
CHARITABLE ORGANIZATIONS Fund-raising strategies
Fall 1991(Vol.X,No.3), pp. 17-24.
CHARITABLE ORGANIZATIONS
Tax treatment. Discussion Paper from Revenue Canada, 1990. Response from Third
Sector
Summer 1991(Vol.X,No.2), pp. 20-27. Fal991(Vol.X,No.3), pp. 3-16.
CHARITABLE ORGANIZATIONS
Tax treatment. Report by Auditor General, 1990
Spring 1991(Vol.X,No.1), pp. 42-45.
CHARITABLE ORGANIZATIONS. England and Wales
Regulation. White Paper on Charities, 1989 and the Woodfield Report, 1987
Fall 1991(Vol.X,No.3), pp. 29-57. CHARITABLE SECTOR SEE THIRD SECTOR
CHARITABLE TRUSTS. Planned giving instruments
Summer 1991(Vol.X,No.2), pp. 3-19.
COLLABORATION. Nonprofit organizations
In joint ventures
Winter 1991(Vol.X,No.4), pp. 25-34.
COMMUNITY FOUNDATIONS
Spring 1991(Vol.X,No.1), pp. 26-32.
D
DEMOCRATIC POLITICAL PROCESS
Effects on the egalitarian justification of the welfare state
Winter 1991(Vol.X,No.4), pp. 3-24.
DEPARTMENT OF NATIONAL REVENUE SEE REVENUE CANADA DEVELOPMENT OFFICERS
Relationship with grant makers: Charitable foundations
Winter 1991(Vol.X,No.4), pp. 35-41.
DONATIONS SEE GIFTS TO CHARITABLE ORGANIZATIONS DONOR MARKETS
Ethnocultural donor markets. Fund-raising strategies
Spring 1991(Vol.X,No.1), pp. 38-41.
E
EDUCATIONAL INSTITUTIONS See also UNIVERSITIES
ENGLAND
Charitable organizations. Regulation. White Paper on Charities, 1989 and the
Woodfield Report, 1987
Fall 1991(Vol.X,No.3), pp. 29-57.
ETHNOCULTURAL DONOR MARKETS Fund-raising strategies
Spring 1991(Vol.X,No.1), pp. 38-41.
ETHNOCULTURAL GROUPS
Integration into mainstream social welfare agencies. Examples: United Way of
Greater Toronto
Spring 1991(Vol.X,No.1), pp. 18-25.
EVALUATION. Charitable organizations
By the Better Business Bureau-Critiques
Fa1991(Vol.X,No.3), pp. 25-28.
F
FINANCE RESEARCH CENTRES. Universities
Winter 1991(Vol.X,No.4), pp. 42-46. FOUNDATIONS SEE CHARITABLE FOUNDATIONS FUND RAISERS See also DEVELOPMENT OFFICERS
FUND RAISING See also PLANNED GIVING INSTRUMENTS FUND-RAISING EVENTS
Goods and services tax on fund-raising events. Tax treatment
Summer 1991(Vol.X,No.2), pp. 32-35.
FUND-RAISING STRATEGIES For charitable organizations
Fall 19(Vol.X,No.3), pp. 17-24.
FUND-RAISING STRATEGIES
In ethnocultural donor markets
Spring 1991 (Vol.X,No.1), pp. 38-41.
G
GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS Tax treatment
Winter 1991(Vol.X,No.4), p. 51.
GIFTS TO CHARITABLE ORGANIZATIONS
Testamentary gifts to charitable organizations. Income tax deductibility-Case comments: 0 ‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)
Winter 19(Vol.X,No.4), p. 52.
GIVING INSTRUMENTS
Planned giving instruments: Charitable trusts
Summer 19(Vol.X,No.2), pp. 3-19.
GOODS AND SERVICES TAX
On fund-raising events. Tax treatment
Summer 19(Vol.X,No.2), pp. 32-35.
GRANT MAKERS
Charitable foundations. Relationship with development officers
Winter 9(Vol.X,No.4), pp. 35-41. GREAT BRITAIN See also ENGLAND, WALES H
HEALTH CARE
Subsidized health care. Effects on poor people
Winter 1991(Vol.X,No.4), pp. 3-24.
I
INCOME TAX See also TAX TREATMENT INCOME TAX DEDUCTIBILITY. Testamentary gifts to charitable organizations-Case comments: 0‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)
Winter 1991(Vol.X,No.4), p. 52.
INSURANCE SEE GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS
J-K
JOINT VENTURES. Collaboration of nonprofit organizations
Winter 1991(Yol.X,No.4), pp. 25-34.
L
LEGAL ADVICE
Affordable legal advice. Provision to nonprofit organizations. Pilot projects
Summer 1991(Vol.X,No.2), pp. 28-31.
LIFE INSURANCE SEE GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS
LOW-INCOME PEOPLE
Effects of subsidized health care and socialized medicine
Winter 1991(Yol.X,No.4), pp. 3-24.
M
MEDICINE
Socialized medicine. Effects on poor people
Winter 1991 (Vol.X,No.4), pp. 3-24.
METROPOLITAN TORONTO COMMUNITY FOUNDATION Spring 1991(Vol.X,No.1), pp. 26-32.
N
NONPROFIT ORGANIZATIONS See also CHARITABLE ORGANIZATIONS
NONPROFIT ORGANIZATIONS Collaboration in joint ventures
Winter 1991(Yol.X,No.4), pp. 25-34.
0‘BRIEN v. M.N.R. Tax Court of Canada (91 DTC 1349)
Testamentary gifts to charitable organizations. Income tax deductibility-Case comments
Winter 1991(Vol.X,No.4), p. 52.
ONTARIO
Business interests held for charitable foundations. Disposition-Case comments:
Ballard Estate v. Ballard Estate (1991), 3 O.R. (3d) 65
Winter 19(Yol.X,No.4), pp. 51-52.
P-Q
THE PHILANTHROPIST/LE PHILANTHROPE
Volume IX-Indices
Summer 1991(Vol.X,No.2), pp. 44-60.
PLANNED GIVING INSTRUMENTS Charitable trusts
Summer 1991(Vol.X,No.2), pp. 3-19.
POLITICAL ADVOCACY
Related to charitable purpose of charitable organizations
Spring 1991(Vol.X,No.1), pp. 33-37.
POOR PEOPLE
Effects of subsidized health care and socialized medicine
Winter 1991(Vol.X,No.4), pp. 3-24.
PUBLIC FOUNDATIONS See also COMMUNITY FOUNDATIONS
R
REGISTERED CHARITIES SEE CHARITABLE ORGANIZATIONS RESEARCH CENTRES. Universities
Banking and finance research centres
Winter 1991(Vol.X,No.4), pp. 42-46.
REVENUE CANADA
Discussion Paper on tax treatment of charitable organizations, 1990. Responses
Summer 1991(Vol.X,No.2), pp. 20-27. Fall 19(Vol.X,No.3), pp. 3-16.
s
SOCIAL CHANGE
Adaptation. Suggestions for Third Sector
Winter 1991(Vol.X,No.4), pp. 47-50.
SOCIAL WELFARE AGENCIES
Mainstream social welfare agencies. Integration of ethnocultural groups. Examples: United Way of Greater Toronto
Spring 1991(Vol.X,No.1), pp. 18-25.
SPONSORSHIP. Banking and finance research centres in universities
Winter 1991(Vol.X,No.4), pp. 42-46.
T
TAX CREDITS
Related to charitable purpose of charitable organizations
Spring 1991(Voi.X,No.1), pp. 33-37.
TAX DEDUCTIBILITY. Testamentary gifts to charitable organizations.
Income tax deductibility-Case comments: 0’Brien v. M.N.R. Tax Court of Canada
(91 DTC 1349)
Winter 1991(Voi.X,No.4), p. 52.
TAX TREATMENT. Charitable organizations. Canada
Discussion Paper from Revenue Canada, 1990. Responses
Summer 1991(Voi.X,No.2), pp. 20-27. Fa111991(Voi.X,No.3), pp. 3-16.
TAX TREATMENT. Charitable organizations. Canada
Report by Auditor General, 1990
Spring 1991(Voi.X,No.1), pp. 42-45.
TAX TREATMENT. Gifts of life insurance to charitable organizations
Winter 1991(Voi.X,No.4), p. 51.
TAX TREATMENT. Goods and services tax on fund-raising events
Summer 1991(Voi.X,No.2), pp. 32-35. TAXES See also GOODS AND SERVICES TAX
TESTAMENTARY GIFTS TO CHARITABLE ORGANIZATIONS
Income tax deductibility-Case comments: 0’Brien v. M.N.R. Tax Court of Canada
(91 DTC 1349)
Winter 1991(Voi.X,No.4), p. 52.
THIRD SECTOR
Suggestions for adaptation to social change
Winter 1991(Voi.X,No.4), pp. 47-50.
TRUSTS. Planned giving instruments
Charitable trusts
Summer 1991(Voi.X,No.2), pp. 3-19.
u
UNITED KINGDOM See also ENGLAND, WALES
UNITED WAY OF GREATER TORONTO
Example of integration of ethnocultural groups into mainstream social welfare agencies
Spring 1991(Voi.X,No.1), pp. 18-25.
UNIVERSITIES
Banking and finance research centres
Winter 1991(Voi.X,No.4), pp. 42-46.
v
VOLUNTARY SECTOR Policy needs. Surveys
Spring 19(Vol.X,No.1), pp. 3-17.
W-Z
WALES
Charitable organizations. Regulation. White Paper on Charities, 1989 and the
Woodfield Report, 1987
Fali1991(Voi.X,No.3), pp. 29-57.
WELFARE STATE
Egalitarian justification. Effects of the democratic political process
Winter 1991(Voi.X,No.4), pp. 3-24.
WHITE PAPER ON CHARITIES. England and Wales
On government regulation of charitable organizations, 1989
Fall 19(Vol.X,No.3), pp. 29-57.
WOODFIELD REPORT. England and Wales
On government regulation of charitable organizations, 1987
Fall 1991(Vol.X,No.3), pp. 29-57.
Author Index
A-B
Baker, David
Rethinking Charity: What Do We Owe Each Other? (Viewpoint). Spring
19(Voi.X,No.1), pp. 33-37.
Bromley, E. Blake
Planned Giving Instruments: The Trust Spectrum. Summer 1991 (Voi.X,No.2), pp.
3-19.
A Response to “A Better Tax Administration in Support of Charities”. Fall
19(Vol.X,No.3), pp. 3-16.
C-D
Dickson, Mary Louise
Recent Tax Developments. Spring 19(Vol.X,No.1), 42-45.
-Summer 1991(Voi.X,No.2), pp. 32-35.
-Winter 1991(Vol.X,No.4), pp. 51-52.
E-G
Gregory, John D.
Charities Respond to the Minister of Revenue. Summer 1991(Vol.X,No.2), pp. 20-27.
Evaluating Charities: The Better Business Bureau (Viewpoint). Fall
1991(Vol.X,No.3), pp. 25-28.
H-K
Hughes, Mark D.
Middle Class Windfalls and the Poverty of the Welfare State. Winter
1991(Vol.X,No.4), pp. 3-24.
L
Lamont, Donald
Collaboration Not Competition! Winter 1991(Vol.X,No.4), pp. 25-34.
Lindquist, Evert
Agenda for a Changing Society (Viewpoint). Winter 1991(Vol.X,No.4), pp. 47-50.
M
Manes, Ronald
Affordable Legal Advice For Nonprofit Organizations. Summer 1991(Vol.X,No.2), pp. 28-31.
March, Valerie
Making Your Fund-Raising Strategy Accessible. Spring 19(Voi.X,No.1), pp. 38-41.
Matthews, Irene J.
Charitable Leverage: Banking and Finance Centres. Winter 1991(Voi.X,No.4), pp. 42-46.
McClure, Neville
The Charities White Paper and the Regulation of Charities In England and Wales.
Fa1991(Voi.X,No.3), pp. 29-57.
McCuaig, Ian
Competitive Fund-Raising Strategies. Fall 1991(Vol.X,No.3), pp. 17-24.
Murray, Laurence C.
Recent Tax Developments. Spring 19(Voi.X,No.1), pp. 42-45.
-Summer 1991(Voi.X,No.2), pp. 32-35.
-Winter 1991(Voi.X,No.4), pp. 51-52.
N-0
Omidvar, Ratna
Making Your Fund-Raising Strategy Accessible. Spring 1991(Voi.X,No.1), pp. 38-41.
P-S
Sharpe, Marjorie
The Community Foundation. Spring 1991(Voi.X,No.1), pp. 26-32.
T-W
Willetts, Claudia
Index to The Philanthropist Volume IX. Summer 1991(Voi.X,No.2), pp. 44-60.
Wilson, Benson
The Shifting Sands in Foundation Philanthropy. Winter 1991(Voi.X,No.4), pp. 35-41.
Wolf, Jacquelyn
Issues, Priorities and Structure of the Canadian Voluntary Sector. Spring
1991(Voi.X,No.1), pp. 3-17.
Wong, Joseph
Philanthropy and the “New Canada”: The Response of the United Way of Greater
Toronto. Spring 1991(Voi.X,No.1), pp. 18-25.
Title Index
A-B
Affordable Legal Advice For Nonprofit Organizations
Ronald Manes. Summer 1991(Voi.X,No.2), pp. 28-31.
Agenda for a Changing Society (Viewpoint)
Evert Lindquist. Winter 1991(Voi.X,No.4), pp. 47-50.
C-D
Charitable Leverage: Banking and Finance Centres
Irene J. Matthews. Winter 1991(Voi.X,No.4), pp. 42-46.
Charities Respond to the Minister of Revenue
John D. Gregory. Summer 1991(Voi.X,No.2), pp. 20-27.
The Charities White Paper and the Regulation of Charities in England and Wales
Neville McClure. Faii1991(Voi.X,No.3), pp. 29-57.
Collaboration Not Competition!
Donald Lamont. Winter 1991(Voi.X,No.4), pp. 25-34.
The Community Foundation
Marjorie Sharpe. Spring 1991(Voi.X,No.1), pp. 26-32.
Competitive Fund-Raising Strategies
Ian McCuaig. Fall 1991(Voi.X,No.3), pp. 17-24.
E-H
Evaluating Charities: The Better Business Bureau (Viewpoint)
John D. Gregory. Fall 1991(Voi.X,No.3), pp. 25-28.
1-L
Index to The Philanthropist Volume IX
Claudia Willetts. Summer 1991(Voi.X,No.2), pp. 44-60.
Issues, Priorities and Structure of the Canadian Voluntary Sector
Jacquelyn Wolf. Spring 1991(Voi.X,No.1), pp. 3-17.
M-0
Making Your Fund-Raising Strategy Accessible
Valerie March and Ratna Omidvar. Spring 1991(Voi.X,No.1), pp. 38-41.
Middle Class Windfalls and the Poverty of the Welfare State
Mark D. Hughes. Winter 1991(Voi.X,No.4), pp. 3-24.
P-Q
Philanthropy and the “New Canada”: The Response of the United Way of Greater
Toronto
Joseph Wong. Spring 1991(Voi.X,No.1), pp. 18-25.
Planned Giving Instruments: The Trust Spectrum
E. Blake Bromley. Summer 1991(Voi.X,No.2), pp. 3-19.
R
Recent Tax Developments
Mary Louise Dickson and Laurence C. Murray. Spring 9(Voi.X,No.1), pp. 42-45.
-Summer 1991(Voi.X,No.2), pp. 32-35.
-Winter 1991(Voi.X,No.4), pp. 51-52.
A Response to “A Better Tax Administration in Support of Charities”
E. Blake Bromley. Fall 1991(Voi.X,No.3), pp. 3-16.
Rethinking Charity: What Do We Owe Each Other? (Viewpoint)
David Baker. Spring 1991(Voi.X,No.1), pp. 33-37.
S-Z
The Shifting Sands in Foundation Philanthropy
Benson Wilson. Winter 1991(Voi.X,No.4), pp. 34-41.
Book Review Index
A-B
Beyond Success: How Volunteer Service Can Help You Begin Making a Life Instead of
Just a Living, by John F. Raynolds III and Eleanor Reynolds. Winter
1991(Voi.X,No.4), pp. 56-58.
C-E
Charitable Contributions in the OECD-A Tax Study, by Sheila Arvin McLean, Rona
Kluger and Robert Henrey. Faii1991(Voi.X,No.3), pp. 58-59.
Charity Begins At Home: Generosity and Self-Interest Among the Philanthropic Elite, by
Teresa Odendahl. Summer 1991(Voi.X,No.2), pp. 36-39.
F
The Family That Gave It All Back: Entrepreneurs in Philanthropy-The Devonian
Foundation, by Fred M. Diehl. Fall 1991(Voi.X,No.3), pp. 59-62.
G-K
The Golden Donors: A New Anatomy of the Great Foundations, by Waldemar A.
Nielsen. Winter 19(Vol.X,No.4), pp. 53-56.
L
The Law of Charitable and Non-Profit Organizations, by Donald J. Bourgeois. Summer
1991 (Vol.X,No.2), pp. 39-43.
M-Z
Managing the Non-Profit Organization: Principles and Practices, by Peter Drucker.
Spring 19(Vol.X,No.1), pp. 46-49.
