Tides Canada Initiatives Society: Charitable Venture Organizations: A New Infrastructure Model For Canadian Registered Charities

Introduction In 2008, the Tides Canada Initiatives Society (tci) began a project to consider a mod—el support structure for charitable activities that is variously and perhaps erroneously termed “fiscal sponsorship,” a support or “umbrella” organization, or a “facilitator” organization. None of these terms adequately describes the multi-faceted structures that currently exist in Canada in support…

Canadian Charities and Foreign Activities

Canadian charities that operate abroad are in the forefront of dealing with many of the most difficult global problems, including HIV/AIDS, human rights, access to education, and clean water and sanitation, to name a few. Many donors have lived abroad and have a substantial attachment to causes and communities outside of Canada, and many consider…

A Comparison of the Three Categories of Registered Charities

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 (Canada) (the “Act”).1 As a result of recent proposed amendments concerning the definitions of charitable organizations and public foundations, as well as the recently amended disbursement quota rules that apply…

For the Record: Letter to the Department of Finance Canada re: Draft Income Tax Amendments to Implement 2004 Budget Proposals

The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation Division, Tax Policy Branch, Department of Finance Canada. November 9, 2004 Dear Mr. Farber: I write as Chair of the National Charities and Not-for-Profit Law Section of the Canada Bar…

Legal Developments

Specified Gifts of Capital from One Charity to Another Recent conversations we have had with representatives of CCRA will be of interest to lawyers who work with charities that have related foundations. Goodman and Carr are asking, on behalf of a client, for a ruling in respect of a specified gift from a registered charity…

Foreign Activities by Canadian Charities

1. Introduction Section 149.1(1)(b) of the Income Tax Act sets out the prerequisites for a charitable organization. Included in the section is the requirement that all the resources of the organization must be devoted to the charitable activities carried on by the organization itself.1 Case law and not the Income Tax Act has provided us…

Gifts Involving Foreign Entities

Special considerations arise when gifts are made by individuals, corporations or charities in Canada to foreign charities, and gifts are made by individuals, corporations or other foreign entities to Canadian charities. There are always two bodies of law which must be considered when gifts are made to, or by, any charity whether there is a…