Bookshelf

Giving and Volunteering: New Frontiers of Knowledge, Edited by V. Hogkinson and R. Sumariwalla Published by Independent Sector/United Way Institute, New York, 1985, pp. 547 REVIEWED BY JOHN GREGORY Member, The Ontario Bar The United States has, since its foundation, been a nation of volunteers, and it remains so today. Millions of Americans devote their…

Viewpoint: Advising on Philanthropy: The Role of Lawyers

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. Philanthropy has developed in Canada with only a minimum of input from professional advisors. Traditionally professionals have not given philanthropy the attention…

The Case Against Gift Annuity Programs

Introduction A number of charities enter into annuity contracts as one of the services they provide to potential donors under their planned giving programs. A few charities have been issuing annuities for more than 50 years. Many senior citizens, particularly widows, seek assistance in the adminis­tration of their financial affairs because they recognize that as…

Continuing Education and the Voluntary Sector

The Voluntary Sector in Canada A number of university continuing education divisions have been approached in recent years by non-profit, voluntary organizations with requests that they provide educational programs which would teach management skills or professional practice. Target audiences for these programs might be line staff, middle and senior managers, or voluntary board members. Usually…

Recent Tax Developments

Legislative Amendments The proposed changes relating to political activities carried on by registered charities and gifts of shares and other intangible capital properties as well as works of art by the artist personally to registered charities, put forward in the Federal Budget of May 23, 1985, received Royal Assent on February 13, 1986. Interpretation Bulletins…

From the Editor

The development of philanthropy in Canada has created a need for a structured approach by philanthropic organizations to all areas of their operations from the management of paid staff to fund raising. The responses to this need have been varied, as may be seen in the differing perspectives of contributors to this issue. Professor Jacke…

Index to The Philanthropist Volume V

The following indices have been prepared for The Philanthropist by Claudia Willetts, M.L.S. A cumulative index covering Volumes I-IV is now in preparation and will be offered to subscribers later in 1986. Index to Subjects A Amateur Athletic Associations. Ontario Judicial consideration of charitable status-Case studies: Re Laidlaw Foundation Winter 1985 (Vol.V, No.I), pp. 46-55. Amendments. Income…