Towards a Reformed Non-Profit Corporations Statute!

1. Introduction Alberta Bill 54 of 1987, the Volunteer Incorporations Act. will regulate the incorporation and operation of Alberta non-profit corporatiOns. It was introduced in the Alberta Legislature in June 1987, given first reading, and allowed to stand over for comment. The Legislature is expected to enact a revised version when legislative time can be…

European Convention on the Recognition of the Legal Personality of International Non-Governmental Organizations

Convention opened for signature in Strasbourg on April 24, 1986. (European Treaty Service (ETS) No. 124) Introduction The beneficial role played by voluntary and non-profit bodies is recognized in practically all countries of the world today. The freedom of peaceful assembly and the freedom of association with others are fundamental human rights. The legal status and…

Viewpoint: Generally Accepted Accounting Principles for Non-Profit Organizations: A University Perspective

Viewpoint expresses the particular view of contributors but 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. Colin Graham’s timely article in The Philanthropist, Volume VII, No. 1, “Current Accounting Deliberations: Issues and Concerns for Non-Profit Organizations” summarized the…

Improving Information To Ensure Accountability

Board members of both private and public sector organizations are giving more and more thought to their responsibilities. They are asking themselves: What am I responsible for and what must I do to carry out these respon­sibilities? This concern has arisen for two reasons. First, there has been much discussion in the press about the…

Tax-Effective Charitable Donations

The following is a general overview of some of the income tax considerations affecting charitable donations.1 Since it is an overview, the discussion is not intended as tax advice in respect of any particular charitable-donation or fund-raising technique and charities and prospective donors are urged to obtain specific advice in particular transactions where tax issues…

Recent Tax Developments

Recently, legislation has been proposed that may affect registered charities and their donors. More specifically, on December 16, 1987 the Minister of Finance tabled a Notice ofWays and Means Motion to amend the Income Tax Act which will represent the final form of tax reform when enacted. In addi­tion, a Notice of Ways and Means…

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