Considerations in Corporate Giving

This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto.  This article addresses certain tax aspects of corporate giving, specifically, the tax aspects of giving that are specific to corporations as opposed to individual donors. Accordingly, it is not an exhaustive review of the tax…

Canadian Charities and Foreign Activities

Canadian charities that operate abroad are in the forefront of dealing with many of the most difficult global problems, including HIV/AIDS, human rights, access to education, and clean water and sanitation, to name a few. Many donors have lived abroad and have a substantial attachment to causes and communities outside of Canada, and many consider…

Natural Justice, Members, and the Not-For-Profit Organization: “Fair Play in Action”

“Natural Justice is but fairness writ large and juridically. It has been described as “fair play in action”.1 Introduction In recent years, a number of cases have emerged that have considered the application of natural justice rules to the decisions of not-for-profit organizations. The emergence of these cases is not surprising considering the ever increasing…