Book Review: The Public-Private Nature of Charity Law

The Public-Private Nature of Charity Law, by Kathryn Chan, Oxford and Portland, Oregon, Hart Publishing, 2016, ISBN 978-1-78225-848-3   The 19th century social reformer Lord Brougham, commenting on opposition to the establishment of a regulatory apparatus for charities, said: Th[e] law [of England] regards the inheritance of the poor as a matter of public, not…

New forum to delve into topics on the front lines of Canada’s nonprofit sector

The Philanthropist and Imagine Canada create Sector Pulse The Philanthropist and Imagine Canada today launch Sector Pulse, a group of thought leaders from across the country who will meet regularly to explore issues related to Canada’s charitable and nonprofit sector. Sector Pulse provides a new way for two national organizations to align their interests and work together…

Human Rights and Charity — Regulatory Challenges

This article is the fifth in a series on Poverty and Human Rights in Canada. SUMMARY: This article addresses the regulatory challenges posed by human rights approaches to charity, focusing specifically on the charity/politics distinction. It develops a simple point, which is that Canadian charity law is currently ill equipped to apply the charity/politics distinction…

New Series: Canadian Charities Working Internationally

This article is the first in a series on Canadian Charities Working Internationally. A regulatory system, and the laws that underpin it, is ideally enabling but by necessity limiting. It’s true in business, and it should be equally true with charities. What is, however, the right balance between support and limits? When working across borders,…

Charity and Politics in Canada—A Legal Analysis

A Pemsel Case Foundation Occasional Paper 1. Introduction Under the present income tax law of Canada, corporations, trusts, and organizations that are registered charities are exempt from taxation on their income and may issue receipts to donors that will entitle them to credits against their tax otherwise payable if they are individuals and deductions in computing…

What’s The Law: The Evolution Of Advocacy And Political Activities By Charities In Canada: An Overview

Introduction Advocacy has been defined as the act of speaking or of disseminating information intended to influence individual behaviour or opinion, corporate conduct, or public policy and law.2 Many people believe that the act of advocacy as a form of free speech is an essential part of democracy.3 While many registered charities in Canada believe…

What’s The Law: Eliminating The Disbursement Quota: Gold Or Fool’s Gold?

Introduction The federal budget in March 20101 announced the elimination of a significant part of the disbursement quota for charitable organizations and changes to related provisions. The reform of the disbursement quota came after a substantial effort by associations representing charities, such as Imagine Canada and the Canadian Bar Association, to reform the disbursement quota. Charitable…