Donor-Advised Funds in the U.S.: Controversy and Debate
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
(1) Developments in Respect of the “Director-Trustee Dilemma” One of the issues that has plagued the area of charitable corporations law in Ontario is whether,
Introduction In the past, not-for-profit organizations have generally been able to manage their affairs in a way that avoided being heavily dependent on debt financing.
This issue deals with two important recent decisions. In England, the Charity Commission has released its long-awaited decision on whether the Church of Scientology constitutes
Introduction Since the advent of universal medical care, Canadians have taken their right to medical care for granted and have assumed that there will always
Introduction In March 1996, The Canadian Institute of Chartered Accountants released new accounting recommendations! that will dramatically affect the way many not-for-profit organizations account for
Managers of investment portfolios have a choice of numerous investment styles. A manager’s style could be “top down”, in which case he or she would
Introduction The Re-Exposure Draft issued by the CICA (Canadian Institute of Chartered Accountants) is a significant improvement over the previous exposure draft.1 The overall thrust