Creating a Corporate Volunteer Community

This article was developed from the 1988 Distinguished Visiting Lecture, York University Voluntary Sector Management Program, Toronto. When I was just a few years old, my father, who was the principal of an elementary school, brought home a book that had been given to him as a sample by a textbook salesman. It quickly became…

Control of Official Receipts in a Multi-Branch Environment

Introduction Many registered charities carry on activities in a decentralized fashion. These include religious bodies with numerous churches or parishes and organizations with auxiliaries, local chapters and branches (collectively referred to as branches). In these decentralized organizations, the branches may operate with varying degrees of independence from the central body or council. In some situations…

The Regulation of Fund-Raising for Charities

This article was developed from a submission to the Federal/Provincial Territorial Task Force on Gaming and Charitable Solicitation. Over the past decade we have experienced a number of attempts to regulate fund raising to protect charities and donors from abuse by unethical and dishonest fund raisers and their companies. In spite of well-intentioned efforts by provincial…

Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition

Introduction In the United States, nonprofit organizations enjoy special privileges granted by government which deliberately lower their costs of operation. When governmental funding of nonprofits began to decline in the late 1970s, many nonprofits sought alternative sources of revenue and began to enter commercial markets in competition with for-profit firms. Because of their special privileges,…

Recent Tax Developments

Two recent cases will be of interest to charities. Centenary Hospital Association In an application by Centenary Hospital Association (the “Hospital”) to the Supreme Court of Ontario, heard: May 23, 24 and 25, 1989 (un­reported), Osler J. considered issues involving charities and business. While this was not a tax case, it will be of interest…

From the Editor

The question of charities and their money remains of pressing interest to donors, recipients and regulators. Several contributors participate in the discussion in this issue. Len Wcstenholme makes a proposal to regulate fund raisers. John Macfarlane points out the dangers in focusing exclusively on finances. Professors Bennet and DiLorenzo argue that charities that branch out…

Bookshelf

Canadian Directory to Foundations (incorporating The Canadian Index to Foundation Grants), Eighth Edition Edited by Allan Arlett and Norah McClintock Published by The Canadian Centre for Philanthropy, Toronto, Ontario, 1988, pp. XXXV, 689. Foundations arc a vital component of philanthropy in Canada. In 1986, the last year for which accurate statistics are available, the foundations…

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