Some Implications of Charitable Trusts and Charitable Corporations

The charitable corporation has some of the characteristics of a trustee not only for the purposes of The Charities Accounting Act,l but for other purposes at common law.2 Moreover, in their dealings with the funds of the corporation, there is some authority for the proposition that the officers and directors are treated as trustees at…

Bookshelf: Shortcuts to Survival, a Practical Fundraising Manual

In Shortcuts to Survival, a Practical Fund raising Manual, Joyce Yonge provides valuable practical information on fundraising from corporations, foundations and government sources. The book includes a description of such matters as the fundraisers job, choosing a professional fundraiser, organizing for effective fundraising, preparing a statement of objectives, an annual report and a fundraising proposal,…

From the Editor

Our sponsor, the Charties Committee of the Wills Section of the Canadian Bar Association, was established in 1970. Its first discussions in May of that year were concerned with the urgent need to obtain information and studies on charitable ogranizations and make these available to the public. One result was this magazine whose first edition…

The Organic, Whole Earth, Back to Nature Guide to Grantsmanship

The object of grantsmanship is to negotiate your way into spending someone else’s money for a purpose that you consider important. Consequently you must convince some source of money about your credibility as an administrator of funds and about the worth of your project. You are selling your management skills and your program ideas in…

Ontario Sales Taxes and the Not-for-Profit Organization

Introduction Now that most not-for-profit organizations have sorted out the new federal income tax rules, it may be appropriate for them to focus on sales taxes levied by the federal and most provincial governments. Those organizations which are not familiar with sales taxes will often discover that they have been overpaying these taxes. This article…

Professionalism in Private Philanthropy

  In a letter to Lord Chesterfield in 1755, Dr. Samuel Johnson delivered a scathing indictment of the financial patrons of his day. Is not a patron, my lord, one who looks with unconcern on a man struggling for life in the water, and when he has reached ground encumbers him with help? The notice…