Canadian Foundations Explore Philanthropy’s Role in Public Policy

SUMMARY: The newly elected Liberal Party’s platform declaring the end of political harassment and a modernization of the rules governing the nonprofit sector was a key topic at the Philanthropic Foundations of Canada (PFC) symposium in late October 2015. Among the questions discussed were: Should foundations and corporate funders participate in discussions about public policy?…

New Series: Canadian Charities Working Internationally

This article is the first in a series on Canadian Charities Working Internationally. A regulatory system, and the laws that underpin it, is ideally enabling but by necessity limiting. It’s true in business, and it should be equally true with charities. What is, however, the right balance between support and limits? When working across borders,…

A Comparison of the Three Categories of Registered Charities

Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act (Canada) (the “Act”).1 As a result of recent proposed amendments concerning the definitions of charitable organizations and public foundations, as well as the recently amended disbursement quota rules that apply…

Index to The Philanthropist, Volume 16

PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ACCOUNTABILITY. Universities 2001(Vol.16,No.4), pp. 306–315 ACCOUNTABILITY FRAMEWORK. United Way organizations Balanced Scorecard 2000(Vol.16,No.2), pp. 111–132 APPRECIATED MARKETABLE SECURITIES SEE GIFTS OF APPRECIATED MARKETABLE SECURITIES TO PRIVATE FOUNDATIONS ART SEE GIFTS OF ART TO CHARITABLE ORGANIZATIONS ASSETS OF CHARITABLE ORGANIZATIONS Purpose trusts. Exigibility to tort liabilities—Case Comments: Re…

Current Issues in Charitable Tax Planning

This article was developed from a presentation to the first charities law symposium of the Charities and Not for Profit Law Subsection of the Canadian Bar Association- Ontario, on October 27, 2000 in Toronto. Gifts of Private Company Securities—Residue from Resolution 21 In 1997 the federal government introduced sweeping anti-abuse rules (Resolution 21 of the…

From the Editor

This issue begins with our 2000 Student Essay Award winner’s article on “The Advancement of Religion in the Age of Fundamental Human Rights”. Kathryn Bromley, who recently graduated from the Faculty of Law, University of Toronto, addressed the question through a reconsideration of the facts and issues in the leading Commonwealth authority on the definition…