Current Developments In The Application Of Paragraph 149(1)(1) Of The Income Tax Act

I. INTRODUCTION Organizations that meet the requirements of paragraph 149(1)(1) are often referred to as “non-profit organizations” (“NPOs”). This article provides an overview of the law and Canada Revenue Agency’s (“CRA”) positions on the requirements of paragraph 149(1)(1), with an emphasis on several recent technical interpretations that appear to narrow the circumstances in which CRA…

Book Review

Giving With Confidence: A Guide To Savvy Philanthropy By Colburn Wilbur and Fred Setterberg Berkeley, California: Heyday; 2012 isbn: 978-1-5971-4204-5 If you want to give away your money, there is now more advice than ever available, with authors clamouring over each other to provide the most informative or inspirational counsel. If you want big name…

The Other Side Of The Coin: A Volunteer’s Perspective

Recently, a colleague shared with me a volunteer experience she had, and that prompted me to write this article. As a fellow not-for-profit employee who is very familiar with volunteerism, she decided that she would share some of her experience and expertise with an organization that was well established and worked with volunteers in many…

Good Forms: The New Shapes Of Not-for-Profit Organizations

Have you ever wanted to change your shape? It sounds appealing in a fantastic, Harry Potteresque kind of way. How about the shape of your organization? Have you ever thought of a wholesale change—of eliminating the committees, of changing the Board? One doubts J. K. Rowling would have fared so well had she pursued this…

How We Account: Executive Pay: Directors Need To Keep Asking (More) Questions

The Special Report: Ornge Air Ambulance and Related Services (Office of the Auditor General of Ontario, 2012) reports that the Ministry of Health and Long-Term Care (MOHLTC) has not been obtaining the information it needs to fulfill its oversight responsibilities over Ornge’s financial undertakings and operations. Ornge, a government agency reporting to the MOHLTC, is…

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…

Letter From The Editor

Welcome to the fourth 2010 issue of The Philanthropist. This issue discusses public policy and how various parts of the charitable and not-for-profit sector participate in public policy making—and how it should be done. It is an area in which the sector has generally failed to have substantial and sustained influence. Before I focus on…