Introduction The role of the state in the delivery of public goods and its relationship to the voluntary sector providers of these goods is continuously
I. Introduction United Way organizations (UWOs), through which nonprofit agencies that deliver human services combine their annual fundraising for operating purposes and establish a mechanism
Introduction In 1993 Revenue Canada reported more than 70,000 registered charities in Canada. A report by the Canadian Centre for Philanthropy estimates that over $86
Introduction In March 1996, The Canadian Institute of Chartered Accountants released new accounting recommendations! that will dramatically affect the way many not-for-profit organizations account for
Any organization that has investments needs an investment policy statement. It is the document that articulates the investment objectives and constraints of the organization and
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
Introduction In Canada, standard setters have been focusing on the development of accounting standards for not-for-profit organizations over the last decade and a half. The
Accounting policies for nonprofit organizations have come under considerable scrutiny in recent years. An influential segment of the accounting profession is pushing for accounting policies