Index to The Philanthropist, Volume 14

PREPARED BY CLAUDIA WILLETS, M.L.S. Subject Index A ADVOCACY SEE POLITICAL ADVOCACY ALTRUISM. Charitable organizations Related to charitable purpose. Legal definition -Proposals 1997(Voi.14,No.2), pp. 45-55 ARTS Support. Role of the Laidlaw Foundation 1998(Voi.14,No.3), pp. 24-33 ASSETS See also GIFTS OF CAPITAL ASSETS TO CHARITABLE ORGANIZATIONS ASSETS. Hospital foundations Effects of health care restructuring 1997(Voi.14,No.2), pp….

Legal Developments

Cy-pres Cy-pres applications would appear to represent the only charity law cases the provincial courts deal with these days, a product presumably of the fact that “definition” cases all revolve around Revenue Canada registration decisions and are thus dealt with by the Federal Court of Appeal. My discussions of cy-pres cases in a number of…

Legal Developments

Charity and the Internet The Federal Court of Appeal’s jurisdiction over the Income Tax Act makes it the principal Canadian court that rules on the meaning of “charity”. Over the last two decades the Court has consistently held that its principal point of reference for deciding the scope of the fourth head of charity-purposes “beneficial…

Legal Developments

JAMES PHILLIPS Faculty of Law, University of Toronto B.C. Law Reform Commission The Law Reform Commission of British Columbia has released its Report on Conflicts of Interest: Directors and Societies (1995). This follows its previous Consultation Paper on the subject, released in 1993 and discussed in (1994), 12 Philanthrop., No. 2, pp. 34-36. The principal…

The Problem of Surpluses in Funds Raised By Public Appeal

Public appeals for funds are a frequent part of our lives. Such subscription funds tend to be established for one of two purposes: either they represent a response to some natural or human disaster, or they derive from the many and diverse efforts of organizations or communities to provide some particular service-a new building for…

The Construction of Charitable Gifts

The purpose of this article is to compare the construction by the court in Re Faraker 1 of a testamentary gift to a charitable body which has apparently ceased to exist with that of Re Finger’s W.T.,2 and to consider which interpreta¬≠tion carries out the testator’s intentions most effectively. Where a charitable institution named in…

Case and Comment: Discriminatory Conditions re Rattray

When an institution is given property upon terms which it regards as objection¬≠able an obvious solution is to disclaim the gift. This course of high principle does however carry with it the consequence that the gift is lost. This is particularly serious where the donee is a university, and the gift is designed to provide…