Shareholder-Designated Charitable Contributions: A Practical Response to Critics of Corporate Charitable Contributions

In the summer of 1989, a provocative article appeared in the Globe and Mail entitled “Three Good Reasons Why Firms Shouldn’t Support Good Causes”.1 In that piece, Terence Corcoran of the Report on Business concluded that corporations should not donate to charity. This article provoked angry reactions in Canada’s charitable community and gave rise to…

The Validity of Corporate Gifts

THE PHILANTHROPIST AWARD FOR PROFICIENCY IN LEGAL WRITING AND ANALYSIS Honourable Mention 1987 BELLA R. MARTIN Student-at-Law, Vancouver I. Introduction Scope of the Issue As the number and scope of social programs in Canada increases, governĀ­ment alone cannot respond to the ever-growing demands of charitable organizations and, increasingly, the cost of providing such programs is…