Signals of Transformation: What Will 2017 Bring for Canada’s Non-profit Sector?

In many ways, 2016 was a year of flux for Canada’s non-profit sector. Our lagging economy put pressure on non-profit organizations and charities to deliver essential services, creating a “structural deficit” along with new fiscal challenges for provincial governments (Emmett, 2016). Meanwhile, the Fort McMurray wildfire in May demonstrated the sector’s critical role in times…

The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…

Donation Incentives: The Canadian Advantage

Canada has the most generous tax incentives for charitable giving in the world, but their nature and extent are largely unknown to Canadians. Why does this paradox exist?  There are practical issues that shape our understanding of charitable tax incentives and some practical benefits. For starters, it is helpful to understand that the Canadian tax…

The Moral Imperative for Policy Advocacy, Part 2: Options for Reform

This is the second of three articles by Max Bell Foundation and their Senior Fellow, Dr. Roger Gibbins, addressing policy advocacy over the next few months. SUMMARY: This article sees the declaration by the newly elected Government of Canada for a more open relationship with charities as a welcome opportunity and it proposes three strategic…

Uncomfortable Advocacy

The Philanthropist published the Moral Imperative for Policy Advocacy by Dr. Roger Gibbins of the Max Bell Foundation on February 16, 2016. This is the first of three articles on policy advocacy and it presents a cogent case on the obligation of charities to engage in political activities. The second looks at alternative strategies for…