Trusteeship and the Charitable Corporation

Introduction Charity in Canada is an uncharted resource. Each of us is conscious of its existence. None of us can describe its dimensions. It continually changes its boundaries and dimensions as people respond to perceived needs in our society. The response may come as a program undertaken by a business, as a new activity of…

Deferred Giving Through Life Insurance

During this past decade most philanthropic organizations have suffered a decline in real giving because of the insidious effects of inflation. The dollar value of annual receipts from current giving may be up but in many cases these donations produced fewer”goods and services” in 1983 than were produced by the donations received in 1973. Charitable…

Liability Insurance for Charitable Organizations

The following, in point form, is a brief overview of the areas which must be considered when you are arranging an insurance program for your organization. It can also be used to check the adequacy of your existing program. It is, however, merely an outline and you should consult your broker to make sure that…

Recent Tax Developments

Budget Proposals The uncertainty concerning the proposed tax rules that will govern registered charities that arose on November 12, 1981 and was prolonged by the Discussion Paper issued in May, 1983 has, it is to be hoped, now been resolved with the introduction of the relevant Budget Resolutions of the Notice ofWays and Means Motion…

From the Editor

As we go to press, the controversy in the newspapers over Revenue Canada’s investigation of the scope of political activity by charities points out how unclear is the law relating to charities. It also raises again the broader issue of the appropriateness of regulation of charities by tax authorities. Many other organizations, for example corporations,…

Bookshelf

Both Sides of the Street: One Man’s Life in Business and the Arts in Canada┬áby Floyd Chalmers, Published by Macmillan of Canada, Toronto, 1983, 296 pp., $24.95 REVIEWED BY JOYCE FORSTER No question about it, the rise of Chicago-born Floyd Chalmers, son of a Canadian father and an American mother, from nine-year-old door-to-door salesman of…

Viewpoint: Building Capacity in the Voluntary Section

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views ofThe Philanthropist Readers are invited to respond to articles in this section. If appropriate, their views will be published. At a time when most consumers of financial services are becoming more sophisticated, most voluntary organizations remain woefully uninformed and inefficient in…

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