Accounting for Debt Financing and Going-Concern Issues

Introduction In the past, not-for-profit organizations have generally been able to manage their affairs in a way that avoided being heavily dependent on debt financing. Times have changed. Government funding has not been keeping pace with inflation. New programs are being developed to meet the needs of the community. Facilities are aging and need to…

Between God and You: Canada’s New Privacy Law

This article has been revised and updated from a presentation to the 2001 Annual Conference of the Canadian Council of Christian Charities. I. Introduction Globalization, the increased use of computers, and the dramatic rise of e-commerce have created heightened awareness and concerns regarding information collected and its use. Notwithstanding the close relationship that many religious…

Calculating the Value of Volunteer Contributions for Financial Statements

LAURIE MOOK Ontario Institute for Studies in Education, University of Toronto BETTY JANE RICHMOND Faculty of Education, York University, Toronto JACK QUARTER Ontario Institute for Studies in Education, University of Toronto Evidence of Volunteer Contributions In Canada, the National Survey of Giving, Volunteering and Participating for the year 2000 estimated that there were 6.5 million…

Bookshelf

The Nonprofit Organization’s Guide to E-Commerce By Gary M. Grobman Published by White Hat Communications, P.O. Box 5390, Harrisburg, PA 17110-0390, 2001, 182 pp., U.S. $19.95 (plus S and H) REVIEWED BY CHERYL EWING Brava Special Events and Arts Management, Kitchener, Ontario One of the greatest challenges facing not-for-profits is the lack of time—staff never…