Strategic Planning For Voluntary Agencies

What we anticipate seldom occurs, what we least expect generally happens —Disraeli The future for Canadian voluntary agencies in the first half of the twentieth century was assumed, and proved, to be very much like the past. Most voluntary agencies continued to be supported by private donations. Small operating budgets and staffs were augmented by…

Sales and Property Tax Exemptions for Charities

Although the Income Tax Act makes concessions to registered charities there is a surprising lack of specific sales- and property-tax exemptions for charities. This paper will attempt to outline some of the exemptions from federal sales tax, Ontario retail sales tax, and municipal taxes which are available to charities and will also comment on some…

Revenue Canada Offers Guidance to Charities

1. What is a realistic length of time that should be allowed to obtain the registration of a charity after the initial filing? The time required for registration varies with: a) completeness of application (i.e., governing documents, full details of activities, financial statement or budget, name, address and occupation of executive or directing officers, answers…

Recent Tax Developments

Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R. 4I8. Rumack v. M.N.R. In Rumack v. M. N R., the taxpayer had won $I ,000 a month for life in the Cash for Life lottery sponsored by the Ontario Association…

From the Editor

The transition from semi-annual to quarterly publication permits The Philanthropist to take a closer look at topics which we believe will be of interest and value to our expanded readership. For example, this issue includes an article by Lawrence Bryan outlining “Strategic Planning for Non-Profit Organizations”, Mel Moyer’s demonstration of”How Voluntary Sector Managers Might Use…

Bookshelf

DeRrett’s Illustrated Guide to the Canadian Establishment, Peter C. Newman, General Editor, Published in Canada by Methuen Publications, Agincourt, Ontario, 1983, 408 pp., $45. REVIEWED BY GORDON L. GOLDIE Fund-Raising Consultant, Gordon L. Goldie Company Limited Peter Newman’s latest volume in his saga of the people who populate the stratosphere of Canadian society is a handsome addition to…

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