Foundations In The Seventies

On May 1st, 1973 the Brora Centre sponsored an all day conference at the Guild Inn in Scarborough, Ontario to discuss the subject “Foundations in the Seventies”. Attendance was limited by invitation and approximately forty peo­ple were present including representatives of the Foundations, representatives of Government both Federal and Provincial, members of the Charities Com­mittee…

The Advancement of Religion: A Form of Charity?

  An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Montreal, August, 1972   When I was asked to join a panel discussion on the charitable status of churches and religious orders, I was intrigued by the thought that a paper on the subject was to…

The Taxation Of Charitable Institutions

The fiscal policy of the Canadian government has, since the inception of modern tax, encouraged charitable endeavours by providing for a deduc­tion to persons who make contributions to charitable institutions and by providing for an exemption from income tax for the income derived by chari­table institutions.1 This paper will focus on the income tax treatment…

Cases and Comments: Re Metcalfe

It is not uncommon for an educational institution to be offered gifts subject to conditions, which, if not technically in conflict with the objects of the in­stitution are, in the opinion of those controlling the body, repugnant to its ethos. In such situations the alternatives open to the institution are either to disclaim the gift…

From the Editor…

When The Philanthropist was launched a year ago this fall it was with the intention that a vehicle of some kind was needed for an informed and construc­tive critique of the charitable and philanthropic scene in Canada. This need has been echoed by our readers; the Committee is most appreciative of the many letters of encouragement…

Flashback: The Eight Degrees Of Charity

Rabbi Moses Ben Maimonides, a Spanish philosopher of the twelfth century The First and lowest degree is to give, but with reluctance or regret. This is the gift of the hand, but not of the heart. The Second is to give cheerfully, but not proportionately to the distress of the sufferer. The Third is to…

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