The Problem of Surpluses in Funds Raised By Public Appeal

Public appeals for funds are a frequent part of our lives. Such subscription funds tend to be established for one of two purposes: either they represent a response to some natural or human disaster, or they derive from the many and diverse efforts of organizations or communities to provide some particular service-a new building for…

Shareholder-Designated Charitable Contributions: A Practical Response to Critics of Corporate Charitable Contributions

In the summer of 1989, a provocative article appeared in the Globe and Mail entitled “Three Good Reasons Why Firms Shouldn’t Support Good Causes”.1 In that piece, Terence Corcoran of the Report on Business concluded that corporations should not donate to charity. This article provoked angry reactions in Canada’s charitable community and gave rise to…

Recent Tax Developments

Budget Proposal Affects Prospective Donors On February 20, 1990 the Honourable Michael Wilson, Minister of Finance, presented his 1990 budget. In the recent past, tax practitioners have grown used to countless resolutions relating to income tax and sales and excise tax legislation.This budget was an exception as there were only seven resolutions relating to the…

From the Editor

This issue provides information that should be of interest to all readers of The Philanthropist—charities, foundations, and corporate donors as well as their legal and financial advisors. Jim Phillips, a welcome addition to our Editorial Board from the Faculty of Law at the University of Toronto, tracks the convoluted and ultimately unsatisfactory law that governs…

Index to The Philanthropist Volume VIII

Index to The Philanthropist Volume VIII Cite as (1989), 8 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ACCOUNTING CONTROLS. Issuance of official donation receipts in charitable organizations with multiple branches Summer 1989(Vol.VIII,No.3), pp. 28-40. ADVERTISING CAMPAIGNS. United States National advertising campaigns: Daring Goals for a Caring Society. Role in encouragement of…

Bookshelf

The Economics of Non-Profit Institutions: Studies in Structure and Policy Edited by Susan Rose-Ackerman Published by Oxford University Press, New York, 1986 ($59.95) REVIEWED BY MICHAEL J. TREBILCOCK Faculty of Law, University of Toronto This book of essays is one of a series of research publications which have emerged from Yale University’s Program on Non-profit…