Donor-Advised Funds in the U.S.: Controversy and Debate

This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is no longer enough to do nice things with your philanthropy—it is time to do the important things.” – Peter Goldmark, former president, Rockefeller Foundation1  GLOSSARY Charity or public charity: One…

Charities and Compliance with Anti-Terrorism Legislation: A Due Diligence Response

1. Introduction As discussed in the first part of this article, “Charities and Compliance with Anti-Terrorism Legislation: The Shadow of the Law,” published in volume 19, number 1 of The Philanthropist, a “new day” has arrived for charities in Canada. The new reality that charities face involves understanding several aspects of Canada’s anti-terrorism legislation, including…

The People Have Spoken: Is Anybody Listening?

Introduction Talking About Charities 2004: Canadians’ Views on Charities and Issues Affecting Charities was released in October 2004.1 The study, carried out by Ipsos-Reid for The Muttart Foundation, was the second wave of public opinion polling commissioned by the foundation to provide information of use to charities and public-policy makers.2 Almost 3,900 Canadians completed a 20-minute…

For the Record: Letter to the Department of Finance Canada re: Draft Income Tax Amendments to Implement 2004 Budget Proposals

The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation Division, Tax Policy Branch, Department of Finance Canada. November 9, 2004 Dear Mr. Farber: I write as Chair of the National Charities and Not-for-Profit Law Section of the Canada Bar…

Index To The Philanthropist, Volume 18

PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Organizations Governance, stewardship, and trusteeship as key elements of 2004(Vol. 18,No.3), pp. 225–37 ADVOCACY SEE POLITICAL ADVOCACY ASSET ACCUMULATION TEST. Nonprofit organizations CCRA’s views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100 ASSOCIATION. Nonprofit organizations Tax-exempt status 2004(Vol. 18,No.2), pp. 91–108 B BUSINESS SEE…

Bookshelf

The Law of Charitable and Not-for-Profit Organizations, 3rd ed. By Donald J. Bourgeois Published by Butterworths, 2002, 595 pp. $139. REVIEWED BY JOHN D. GREGORY of the Ontario Bar and Editor emeritus of The Philanthropist Human beings are social creatures. Some of our earliest collective action was devoted to survival, to making a way in…