Serving As Secretary

Introduction This article has been prepared as an aide memoire for those accepting the position of Secretary to an organization incorporated as a “not-for-profit” or registered charity. The emphasis is on the practical, hands-on nature of the job and, in consequence, the data underlying the principles and actions recommended here have not been tabulated: to…

Cause-Related Marketing: Ethical Practice or Exploitive Procedure?

Introduction The growth of cause-related marketing (CRM) has been phenomenal; however, the question remains whether or not this technique is “strategic” philanthropy or only exploitive business self-interest. Consideration of whether CRM is ethical, or can be ethical, has important implications for how this tool is used by marketers and not-for-profit organizations and for the establishment…

Recent Legal Developments

The British Columbia Law Reform Commission has continued to be busy in matters affecting charitable organizations (see (1994), 12 Philanthrop., No.1, pp. 60-61). Its report, Consultation Paper No 71, released in late 1993, deals with conflicts of interest for directors of societies, which obviously includes charitable corporations. The report arose out of concern about the…

Not-for-Profit Organization Accounting: CICA Re-Exposes Recommendations

Introduction In Canada, standard setters have been focusing on the development of accounting standards for not-for-profit organizations over the last decade and a half. The process commenced with a 1980 research study 1 that proposed a uniform set of accounting principles and reporting practices. Most recently, in December 1993, The Canadian Institute of Chartered Accountants…

Updated CICA Guidelines: Comments on the Re-Exposure Draft

Introduction The Re-Exposure Draft issued by the CICA (Canadian Institute of Chartered Accountants) is a significant improvement over the previous exposure draft.1 The overall thrust has been changed so that there is no longer a single general approach being mandated for NPO (nonprofit organizations) reporting. The acceptance of a restricted fund accounting basis eliminates many…

From the Editor

For the past several years the custodians of accounting principles have been working to adapt their general rules to not-for-profit organizations. We have run a number of articles on that work, most recently in Volume XI, when the Canadian Institute of Chartered Accountants released its Exposure Draft of proposed principles of adaptation. CICA has now…

Index to The Philanthropist Volume XI

Cite as (1992-3), 11Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ACCOUNTING FOR NONPROFIT ORGANIZATIONS CICA Exposure Draft-Critiques Summer 1992(Voi.XI,No.2), pp. 35-39. ACCOUNTING FOR NONPROFIT ORGANIZATIONS Falk framework Fall 1992(Voi.XI,No.3), pp. 33-41. ADVOCACY On constitutional referendum by charitable organizations. Allowance by Revenue Canada Fall 1992(Voi.XI,No.3), p. 43. ADVOCATES Public interest advocates. Legal…