The Politics of Resistance to Change in Innovative Programming

This article has been adapted from a presentation to the Prevention V Conference held in London, Ontario on April 29, 1992. Foundations in Canada play a number of critical funding roles, the most important of these being the provision of venture capital for highly creative new ideas generated by bright entrepreneurial people working within Canadian…

The Mini-Association: A Maxi Challenge

Translated from Inter-Action, special number, January 1990, published by CEPAQ (Conseil pour l’avancement des associations du Quebec). Small organizations can be defined in two ways: their budgets and the size of their paid staffs. Thus the annual survey of the CSAE (Canadian Society of Association Executives) on the salary and benefits of executives bases its…

The Language Question in Canadian Associations

Translated from Inter-Action, special number, January 1990, published by CEPAQ (conseil pour l’avancement des associations du Quebec). In a federal country like Canada, it is not surprising to note that the great majority of nonprofit organizations or associations with a national scope have adopted the same federal structure, with all the advantages and disadvantages that…

Putting The Cart Before the Horse: Accounting Standards for NPOs Without a Conceptual Framework

Accounting policies for nonprofit organizations have come under considerable scrutiny in recent years. An influential segment of the accounting profession is pushing for accounting policies that are virtually identical to those used in business. Many individuals and organizations in the voluntary sector, however, are actively opposing the suggested changes.1 The proposed changes in accounting policies…

Recent Tax Developments

Recap of Two Cases of Interest In Every Woman’s Health Centre Society (1988) v. Her Majesty the Queen, the issue centred on whether this organization, which operated an abortion clinic, could qualify for registration as a charitable organization. The Minister of National Revenue failed to accept the organization’s application for registration as a charitable organization…

From the Editor

The present, past and future of charities all get some attention in this issue. The present state of Canadian charities includes a mix of organizations of national scope and of much smaller operations. The nation-wide charity inevitably faces the language question: can we operate effectively in both national languages? As Jean-Claude Carisse points out, the…

Bookshelf

Fundraising with Life Insurance By Michael Mears Published by Voluntary Action Directorate, Multiculturalism and Citizenship Canada, June 1991 REVIEWED BY GEORGE V. FORSTER Financial Planning Consultant, Toronto This 18-page booklet, published by the federal government, is a useful introduction to the role of life insurance in fund raising for charities. Fund raising through life insurance…

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