Artistic Endeavours in Charity Law

This article has been developed from a paper which received The Philanthropist Award, 1998. The paper resulted from a directed research project supervised by Professor James Phillips of the University of Toronto’s Faculty of Law. For further information about the Award seep. 76. Introduction The voluntary sector makes up a substantial portion of the Canadian…

Museum Profits From A Reproductions Shop

This article was developed from a paper presented at the International Congress of The World Federation of Friends of Museums, Treviso, Italy, June 2, 1993. Responding to a request from the Board of Trustees, volunteers have established a reproduction program at the Royal Ontario Museum of Toronto, Canada. Perhaps the success of this undertaking may…

Case Comment: Profitable Donations-What Price Culture?

The author wishes to acknowledge with gratitude the assistance of David E. Spiro and David A. Walden. In 1977, the federal government created an administrative framework to regulate the import and export of important cultural property and encourage its transfer to public hands. The legislative initiative was voiced in the Cultural Property Export and Import…

Viewpoint: The Role of the Charitable Foundation in a Changing Society

Viewpoint expresses the views of contributors, not necessarily those of The Philanthropist. Readers are invited to respond to the views expressed in this section. If appropriate, their responses will be published. This article has been developed from a presentation to The Canadian Centre for Philanthropy’s Fourth Grantors’ Conference for Foun­dations. At the time the author…

Recent Tax Developments

Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R. 4I8. Rumack v. M.N.R. In Rumack v. M. N R., the taxpayer had won $I ,000 a month for life in the Cash for Life lottery sponsored by the Ontario Association…