150 Profiles: Arthur Drache

As we mark the 150th anniversary of confederation, The Philanthropist is profiling Canadians from across the non-profit sector and putting a face to 150 individuals who work or volunteer in Canada’s social sector. Name: Arthur B.C. Drache Profession (current role in the sector): Lawyer specializing in charity and non-profit law Years working and/or volunteering in the…

The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…

Social Policy and Social Rights in Canada: Historical Reflections

This article is the fourth in a series on Poverty and Human Rights in Canada. SUMMARY: This article traces Canada’s legislative progress following the federal government’s ratification of the two Covenants that codified the Universal Declaration of Human Rights 40 years ago – the International Covenant on Civil and Political Rights and the International Covenant…

How We Account: Governance Legislation In The Nonprofit Sector: What Canadians Can Learn From California’s Nonprofit Integrity Act

Governance is a hot topic in the nonprofit sector, with largely volunteer-based boards of directors struggling to fulfil their governance responsibilities, as well as serve as major fundraising resources. Indeed, board members are often recruited for their fundraising prowess, with little expectation that they will actively monitor the nonprofit organization. The fact that nonprofit organizations…

What’s The Law: The New Not-for-Profit Corporations Acts

The increased focus on governance in the corporate world has resulted in new regulations in the nonprofit sector. One of the major changes is occurring in the area of corporate law. Federally, the Canada Not-for-profit Corporations Act1 (CNCA) was proclaimed in force on October 17, 2011, and will replace Part II of the Canada Corporations…

Funding Terrorism And Charities

Summary:  The previous two issues of The Philanthropist, 23 (4) and 24 (1), featured an article prepared by Blake Bromley for the Commission of Inquiry into the Investigation of the Bombing of Air India Flight 182 in support of his personal testimony in Ottawa on October 26, 2007. The following is the final installment: the text of…