Canada’s Nonprofit Sector: The People Challenge

Imagine Canada’s National Engagement Strategy document (Imagine Canada, 2011) states that improving conditions to attract and retain paid staff is one of four priorities. Issues related to human resource management are not new in the nonprofit sector. In a seemingly endless cycle, every few years we identify our strengths and our challenges, as we have…

Accounting for Debt Financing and Going-Concern Issues

Introduction In the past, not-for-profit organizations have generally been able to manage their affairs in a way that avoided being heavily dependent on debt financing. Times have changed. Government funding has not been keeping pace with inflation. New programs are being developed to meet the needs of the community. Facilities are aging and need to…

Bookshelf

A is for Ask: A Fundraising Guide Published by Canadian School Boards Association/L’Association canadienne des commissionslconseils scolaires, Ottawa, pp. 135, $25 REVIEWED BY JOYCE FORSTER Associate Editor, The Philanthropist Deep in the heart of every volunteer who has ever tried to raise money for a good cause lies the conviction that professional fundraisers know secret…

Recent Tax Developments

The Tax Editors are indebted to Holly MacLachlan-Toonders of Peat Marwick Thorne for this explanation of complex but crucial problems affecting many charitable organizations. Fund-Raising Events and the GST Because of the importance of fund raising to charitable organizations, this column is devoted entirely to the goods and services tax implications arising from fund-raising events….