Memo From Turner

Canada’s top 100 corporations donate less than I per cent of their pre-tax profits to charity and they do it mainly in obsolete ways; Canadian philanthropic foundations are allowed to be far too secretive; the United Appeal is “morally deceptive”. These are the themes of a report on corporate philanthropy prepared by Memo from Turner,…

Bookshelf

PRIVATE MONEY AND PUBLIC SERVICE By: Merriman Cuninggim The Role of Foundations in American Giving McGraw-Hill Book Company 1221 Avenue of the Americas New York N.Y. 10020 Some view the lawyer as one who carries out his clients’ instructions, and no more. Another view is that the lawyer performs a broad advisory task and evaluates…

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…

Page 1 of 212