Viewpoint: Good Remedy: Not for Every Ill
Introduction In 1991, John Carver’s Boards That Make A Difference: A New Design for Leadership of Nonprofit and Public Organizations was published in the United
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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.
Guidance for United States Tax-Exempt Organizations Commencing Charitable Operations in Canada
This article has been developed from a paper prepared for The Journal of Taxation of Exempt Organizations, New York. Introduction It is not unusual for a
Updated CICA Guidelines: Comments on the Re-Exposure Draft
Introduction The Re-Exposure Draft issued by the CICA (Canadian Institute of Chartered Accountants) is a significant improvement over the previous exposure draft.1 The overall thrust
Effective Performance: Guidelines for Not-For-Profits
Introduction The effects of not-for-profit organizations (NFPs) on our daily lives are immense. Their importance demands that we take notice that many NFPs-from hospitals to
From the Editor
The present, past and future of charities all get some attention in this issue. The present state of Canadian charities includes a mix of organizations
From the Editor
Our preoccupation with money, noted in the last issue, continues with this. The indefatigable Allan Arlett brings us up to date with trends and issues
Memo: Public Trustee’s Notice For Ontario Charities
Pursuant to the Charities Accounting Act, charities are required to provide to the Public Trustee the following documentation and information: 1) Notification of inception. A