What The Numbers Say: What T3010 Data Tell Us About Charity Financing

Introduction From 2005 to 2009, Canada’s roughly 85,000 charities reported that their collective revenues increased by roughly one quarter, equivalent to an annual growth rate of over 4%. Given this high rate of growth and the economic turbulence of the last few years, it is timely to look more closely at how charities are financed….

Community Service Organizations at Risk

Introduction Community service organizations are at risk—of failing their mandates, failing their communities, betraying the public trust, and fading away as viable organizations. We now have a significant body of Canadian research that documents the vulnerability of community social service organizations. New funding practices, widely adopted by governments and others in the early 1990s, have…

The Charitable Corporation: A “Bastard” Legal Form Revisited

This article was developed from a presentation by The Honourable Mr. Justice Maurice Cullity to “Fundamental New Developments in the Law of Charities in Canada”, a program of the Continuing Legal Education Section of the Canadian Bar Association—Ontario, in Toronto on Friday, October 27, 2000.  The Court of Chancery has always regarded with peculiar favour…

Special Challenges for Organizations with Small Investment Portfolios: A Case Study

This article was adapted from a March 8, 1999 presentation to the Strategy Institute’s “Foundation, Endowment and Not-For-Profit Investment Summit”, held in Toronto. In managing their financial assets, smaller foundations and endowments are affected by practical issues that large organizations may not need to consider. The main challenge facing organizations with smaller portfolios is twofold: gaining…

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…