Letter From the Editors: A Preview of the Year Ahead  

Happy new year 2017 and welcome to our 45th year of publishing. Since 1972, The Philanthropist has fostered discussion and debate on issues that matter to the non-profit sector, and provided information about the sector’s important contributions to our communities, our country, and our world. More than 530 authors have contributed to the journal since…

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…

Charities, Public Policy and Advocacy – Take # 2

Dear Prime Minister Trudeau, Congratulations on your recent election. Like many who work and volunteer with the tens of thousands of Canadian charities operating across the country and around the world, I was delighted to see the charity related promises contained in the Liberal party’s platform. Your government has committed to ending the “political harassment”…

Review Essay

How We Lead: Canada in a Century of Change,  By Joe Clark, Toronto, ON: Random House Canada, 2013 ISBN 9780307359070 Gambatte: Generations of Perseverance and Politics, A Memoir, By David Tsubouchi, Toronto, ON: ECW Press, 2013 ISBN 101770411313 Given the ongoing debates over the appropriateness of charities engaging in political activities, two recent books shed light on the…

Context Setting Article For The Philanthropist: Tides Canada Initiatives/Novita Interpares

Uncommon Solutions For The Common Good “We are in challenging times for nonprofits… We need the organizational structures that will allow everyone to be more efficient and smarter with the money that is available. Fiscal sponsorship [Charitable Venture Organization] is one of these.” – Kathleen Enright, Grantmakers for Effective Organizations Every nonprofit and charitable organization,…