Recent Tax Developments

Budget Update On October 27, 1982, the Honourable Marc Lalonde, Minister of Finance, in his Statement on the Economic Outlook and the Financial Position of the Govern­ment of Canada indicated the government’s intention to release a discussion paper on the tax treatment of charities later in 1982. (It appears that the dicussion paper will not…

From the Editor

The articles in this issue consider specific instances of government regulation and intervention in the activities of philanthropic organizations. What is and what should be the role of government continues to be of interest and concern to charities. There is no statutory definition or comprehensive judicial interpretation of what con­stitutes “charitable objects” and, therefore, it…

Bookshelf

Corporate Philanthropy, Published by the Council on Foundations, 1982, Washington, D.C., 160 pp. REVIEWED BY CHRISTINE LEE* Recent social and political developments in the United States resulted in the government ofthat country reducing its financial support to the arts, community and health care services and to education. At the same time, President Reagan issued a challenge…

Viewpoint: Political Activity and Charitable Organizations

Viewpoint expresses the particular views of contributors and does not necessarily reflect the opinions ofThe Philanthropist. Readers are invited to respond to articles in this section and, if appropriate, opposing views will be published. This paper was developed from an address given by HENRY G. INTVEN, Member, The Ontario Bar, at a Conference of The…

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