Middle Class Windfalls and the Poverty of the Welfare State

The author wishes to thank the following for helpful comments on earlier draughts: Professor Walter E. Block, College of the Holy Cross; John D. Gregory, Editor, The Philanthropist; Dr. John C. Goodman, National Center for Policy Analysis; Professor Dwight R. Lee, Washington University; Dr. Gerald L. Musgrave, Economics America Inc.; Dr. Filip Palda, The Fraser…

Collaboration Not Competition!

This article has been developed from a workshop of The Canadian Centre for Philanthropy’s conference “Challenge ’91: Survive and Thrive in the Nineties”, held at Toronto, November 1991. Introduction Tradition: It has always been part of the nonprofit tradition to co-operate for the common good. Changing conditions are leading many astute charities to consider collaborative…

Charitable Leverage: Banking and Finance Centres

“Canada’s financial system is part of an increasingly integrated world-wide network of financial markets and intermediaries”. 1 Turbulent times, new technology, and rapid changes in regulations are increasing the pressure to keep up with the latest techniques and to invent more. Are Canadian financiers identifying and exploiting current changes? Are they adapting to the new…

Viewpoint: Agenda for a Changing Society

There is a deep disquiet in Canada. Cynicism is widespread, as is pessimism about the ability of this country to meet the needs of the individuals and groups that compose it. People are angry that opportunities are denied or unfulfilled unfairly; entitlements are not honoured. All our citizens do not participate fully in creating our…

Recent Tax Developments

Interpretation Bulletin IT-244R3, Gifts by Individuals of Life Insurance Policies as Charitable Donations, dated September 6, 1991 was issued to cancel and replace IT-244R2, dated March 3, 1986. The Bulletin discusses the income tax implications of the donation by an individual of a life insurance policy to a registered charitable organization or a charitable foundation,…

Bookshelf

The Golden Donors: A New Anatomy of the Great Foundations By Waldemar A. Nielsen Published by E.P. Dutton, New York, 1989 ($12.95) REVIEWED BY DAVID E. SPIRO Member, The Ontario Bar This book is a detailed and thorough study of the largest U.S. foundations. A total of 36 foundations is discussed, each with at least…

From the Editor

This issue presents views on philanthropy on the broad scale and on scales diminishing in scope, though not in importance, down to the details of how individual charities may join forces with others for mutual benefit. Mark Hughes returns to our pages with an essay berating government for misspending its money on benefits best left…