A Study of Donors to a University Campaign

As government largesse in North America remains tight and to a degree capricious, publicly funded institutions such as hospitals and universities often turn to private sources to raise additional funds. Yet Sherry (1983) notes, “Gift exchange between the individual and the corporate group is less frequently described and less perfectly understood than other types of…

Recent Tax Developments

Tax Reform Stage II: Some Implications for Charities As part of its tax reform package, on June 17, 1987 the federal government announced a proposal to replace the existing federal sales tax with a broad-based multi-stage sales tax (MSST), to be implemented only after exten­sive consultation with the provinces and the private sector. Although the…

From the Editor

The most important development of recent months for Canadian philanthropy may be the launch of the Imagine campaign. This venture will, if it succeeds, permanently increase the amount of money and time available to charities in Canada from individuals and corporations. In our lead article, Allan Arlett describes Imagine and situates it in its internation­al…

Bookshelf

Canadian Taxation of Charities and Donations (3rd ed.) By Arthur B.C. Drache Published by Richard De Boo Publishers, Toronto, 1987, $135 (supplements sold separately) REVIEWED BY DAVID E. SPIRO Student-at-Law, Ontario The sheer volume of recent legislative and judicial change in Canadian income tax law relating to charities (e.g., the recently proclaimed tax reform measures…

Public Awareness Programs for Philanthropy

This article is a condensation of a paper presented at an INTERPHIL con­ference in Bonn, West Germany on July 27-28, 1988. An unabridged text is available from The Canadian Centre for Philanthropy, 74 Victoria Street, Suite 920, Toronto M5C 2A5. I. General Introduction to Public Awareness Programs1 In 1835, Alexis de Tocqueville, French politician and…

The Validity of Corporate Gifts

THE PHILANTHROPIST AWARD FOR PROFICIENCY IN LEGAL WRITING AND ANALYSIS Honourable Mention 1987 BELLA R. MARTIN Student-at-Law, Vancouver I. Introduction Scope of the Issue As the number and scope of social programs in Canada increases, govern­ment alone cannot respond to the ever-growing demands of charitable organizations and, increasingly, the cost of providing such programs is…