How We Account: Developing A Culture Of Reporting Transparency And Accountability

 The Lessons Learned From The Voluntary Sector Reporting Awards For Excellence In Financial Reporting Transparency Information about the Voluntary Sector Awards Program and entry information can be found at http://business.queensu.ca/centres/CA-QCG/ voluntary_sector_reporting/ index.php . A professor at one of Canada’s leading universities wanted to use a set of financial statements from a not-for-profit organization in class as…

The Dark Side of Contracting with Government: The Case of VHA Hamilton and the Province of Ontario

Introduction This article examines the dark side of the contracting relationship between governments and the nonprofit sector that provides services on their behalf. It demonstrates how governments, as monopsonic purchasers or single buyers of these services, sometimes use their power to off-load the costs of care and risk management to service providers. It illustrates that…

From the Editor

The philanthropic sector of our society is changing rapidly for economic, social and political reasons. Contributors to this issue help us better to understand some of those reasons and prepare us to cope with change. Jane Burke-Robertson discusses creating a parallel foundation, as many hospitals have done over the years. Such an organization may promote stability…

From the Editor

We close this volume with some solid law, some sound advice, and some views of new frontiers in philanthropy. The solid law comes in the form of the Honourable Mention entry in last year’s Philanthropist Award competition. Paul Michell analyzes the history of the rule against political activity by charities in England and in Canada,…

Buddy Can You Spare $100?

This article has been developed from a presentation to the Canadian Bar Association-Ontario/Law Society of Upper Canada seminar “Media and Communication” in April 1993. This paper, an examination of sections 206 and 207 of the Criminal Codel and their application to “legal” lotteries, could just as easily be entitled “Buddy, Could You Spare a Few…

Collaboration Not Competition!

This article has been developed from a workshop of The Canadian Centre for Philanthropy’s conference “Challenge ’91: Survive and Thrive in the Nineties”, held at Toronto, November 1991. Introduction Tradition: It has always been part of the nonprofit tradition to co-operate for the common good. Changing conditions are leading many astute charities to consider collaborative…

Counterpoint

A Response to “Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition”1 and Unfair Competition: The Profits of Nonprofits For nearly a decade, a vocal segment of America’s small business community, with government support through the Small Business Administration, has accused commercially active nonprofit organizations of having an unfair competitive advantage. Two…