Bookshelf

Board Development By Susan Moisey, Rory Ralston and Bruce Murphy Published by Alberta Educational Communications Corporation (c) 1988. Development and Direction for Board of Directors By John Tropman, Canadian version by Norah McClintock Published by The Canadian Centre for Philanthropy, 1991. The factors that make a success of a charitable organization are many: a good…

From Crisis to Opportunity: Moving Beyond Laissez Faire Philanthropy!

Canada’s voluntary sector is under great stress. Protracted constitutional negotiations and continuing economic difficulties have put considerable pressure on the federal government to contain spending on, or devolve responsibility for, a range of human service programs embracing the broad categories of health, education, welfare, and culture. However, from a fiscal standpoint, devolving program responsibilities to…

CICA Exposure Draft: “Non-Profit Organizations”

Introduction In January 1992, The Canadian Institute of Chartered Accountants (CICA) issued an Exposure Draft entitled “Non-Profit Organizations” which makes a number of proposals related to some significant and controversial issues. If adopted, it would require many organizations to make substantial changes in their accounting and/or financial-statement presentations. The CICA Handbook (CICA, “Financial Statement Concepts”,…

CICA Exposure Draft: A Comment

A small group within the Canadian Institute of Chartered Accountants (CICA) has suggested that several major changes be made to financial reporting by nonprofit organizations (CICA. Exposure Draft. “Non-Profit Organizations”.) For example, they want long-lived items such as equipment set up as assets and then amortized each year. These changes will tend to be costly…

Case Comment: Profitable Donations-What Price Culture?

The author wishes to acknowledge with gratitude the assistance of David E. Spiro and David A. Walden. In 1977, the federal government created an administrative framework to regulate the import and export of important cultural property and encourage its transfer to public hands. The legislative initiative was voiced in the Cultural Property Export and Import…

From the Editor

For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help avoid the export of culturally valuable goods. The operation of these laws is examined by Harry Erlichman, who touches briefly on the appalling decision of the Federal Court of Appeal…

Index to The Philanthropist Volume X

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),…