150 Profiles: Don McRae

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: Don McRae Profession (current role in the sector): Retired Research Curmudgeon Years working and/or volunteering in the non-profit sector: I worked for…

Letter From The Editor

This issue of The Philanthropist focuses on “diaspora,” which became a popular term in the 1980s. Broadly defined, diaspora is the relocation of people away from their countries of origin, whether through choice or need, and for centuries Canada has seen an influx of immigrants from all corners of the globe. To orient us with…

Funding Terrorism And Charities (parts 1, 2, And 3)

Summary The following article was 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. This article will be published in 3 consecutive issues of The Philanthropist: the first installment will be the…

What’s The Law: Registration Of Ethnocultural Charities

Organizations that provide settlement services for immigrants and ongoing support for immigrant communities play a vital role in Canadian society. These organizations provide benefits—including assistance with housing, language training, employment preparation, and social services for new immigrants, as well as ongoing programs designed to support disadvantaged communities and eliminate discrimination—that are now recognized as accruing…

New CRA Policy on Umbrella Organizations

Introduction This article provides a brief overview of the draft policy entitled Guidelines for the Registration of Umbrella Organizations (“Guidelines”) that was released by Canada Revenue Agency (“CRA”) on July 29, 2005. The Guidelines discuss the eligibility of umbrella organizations for charitable registration and are available on CRA’s Web site at <http://www.cra-arc.gc.ca/tax/charities/ consultations/umbrella-e.html>. What is…

Index to The Philanthropist, Volume 17

PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ADVOCACY SEE POLITICAL ADVOCACY AMALGAMATION. Nonprofit organizations Management 2002(Vol.17,No.1), pp. 49–74 ART DONATION PROGRAMS. Discussion of special Canada Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69 AUDITS. Charitable organizations By Canada Customs and Revenue Agency—Advice to charities 2003(Vol.17,No.4), pp. 38–69 B BROADCASTERS SEE COMMUNITY BROADCASTING ORGANIZATIONS…

Registered Charities: A Primer

This article was developed from a presentation to The Essential Curriculum in Charities, offered by the Professional Development Program of Osgoode Hall Law School at York University, Toronto on March 6–7, 2001. Readers are directed to the “Author’s Revisions and Additions” following the “Footnotes”. These Riders are noted as I—XI in the text.  Introduction This…