Letter From The Editor
Welcome to the Spring 2010 issue of The Philanthropist. Our February issue focused on some of the big challenges facing the Canadian nonprofit sector. We
Welcome to the Spring 2010 issue of The Philanthropist. Our February issue focused on some of the big challenges facing the Canadian nonprofit sector. We
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.
“Endowments” are held by many Canadian charities. However, the source of these endowed funds and the nature of the legal conditions applicable to these endowments vary
The economic swells of the last 18 months stress-tested the system of charitable endowments. Headlines announced spectacular losses to these long-term funds. My favourite was
PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Religious activities Religious persons and religious institutions 2006(Vol. 20, No. 2), pp. 87–89 ACCOUNTABILITY. Religious institutions
Introduction The disbursement quota is a prescribed amount that registered charities must disburse each year in order to maintain their charitable registration. The purpose of
Introduction This article provides a brief overview of the draft policy entitled Guidelines for the Registration of Umbrella Organizations (“Guidelines”) that was released by Canada
Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act