Some Evidence on the Distribution of Charitable Donations By Families in Canada

A. Introduction In 1982, it is estimated that families in Canada donated $1.65 billion in gifts and contributions to Canada’s charitable organizations.1 Most of these contributions were provided for the support of religious, cultural, scientific and educational activities. In 1986, it is expected that total charitable donations by families will amount to roughly $2.2 billion….

Increasing Accountability: A Look at the United States

In an era when there has been disappointingly slow movement on the part of private philanthropy in both the United States and Canada to full accountability, the work of the National Committee for Responsive Philanthropy (NCRP) in the United States has been exemplary. This paper focuses on some of the work undertaken by this non-governmental…

Gifts Involving Foreign Entities

Special considerations arise when gifts are made by individuals, corporations or charities in Canada to foreign charities, and gifts are made by individuals, corporations or other foreign entities to Canadian charities. There are always two bodies of law which must be considered when gifts are made to, or by, any charity whether there is a…

Recent Tax Developments

Since publication of the last issue of The Philanthropist, a revised Information Circular on registered charities and the proposed legislation implementing the Notice of Ways and Means Motion of May 23, 1985 relating to political activities has been released. In addition, there has been a recent change in Ontario Retail Sales Tax as it relates…

From the Editor

In this issue the question of accountability is considered by Robert Doyle and Livy Visano in an article which reviews the efforts of an American non­governmental coalition, the National Committee on Responsive Philanthropy, to increase accessibility to, and the accountability of, traditional sources of charitable donations. The authors predict that a similar movement for increased…

Bookshelf

Corporate Giving In Canada, 1984, By Richard A. Hopkinson, Published by the Institute of Donations and Public Affairs Research, Montreal, 1985, pp.70 Moral Obligation or Marketing Tool? Examining the Roles of Corporate Philanthropy, By Alice Muckier, Published by The Council on Foundations, Washington, 1985, pp.30. REVIEWED BY EDWARD J. WAITZER Member, The Ontario Bar Under…

Viewpoint: Stigmatizing the Disabled Through Fund-Raising Appeals

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist. Readers are invited to respond to articles in this section. If appropriate their views will be published. The public is exposed to a barrage of advertisements designed to solicit funds for services for the disabled. Although fund-raising campaigns…