From the Editor

The Philanthropist is again in transition. Having secured a new publisher in 1987, the magazine now ventures to try a new editor, a much riskier business. Lynn Bevan served for six years as editor and set a truly daunting example for her successor. John Hodgson, chairman of the Management Board, stated-or rather understated-Lynn’s contribution as follows: “Under Lynn’s direc­tion, The Philanthropist has progressed from a useful but ‘sporadic’ publication to its present quarterly status and has expanded in both size and influence. All who have worked with her are grateful that, like her predecessor Mary Louise Dickson, she will continue to provide The Philanthropist with both counsel and assistance through continuing membership on the Editorial Board.”

Much of the present issue was assembled before the transition. We lead off with the winner of The Philanthropist Award, Tom Marriott’s essay on religious trusts and the Charter of Rights and Freedoms. Our repeated con­gratulations to Mr. Marriott. The current competition for the Award is in full swing. Entries should be received by December 31st. More details are given on page 66.

We offer a case comment by Professor Gillese on the Levy case concerning a charitable bequest for the benefit of the State oflsrael. Hugh Goldie counsels chartities on the need for strategic planning in these days of heated competi­tion for donations. Robert Anglin advises the winners of this competition for funds where to look for the best long-term returns on their capital.

Our tax editors, Mary Louise Dickson and Laurence Murray, continue to keep us up to date on tax legislation and the latest cases on benefits to donors to charities, business expenses and charitable registrations. Wolfe Goodman discusses a generally unforeseen consequence of changing to a tax credit system for charitable donations.

Finally, the Bookshelf features a substantial analysis of a recent collection of essays from the Yale University’s program on Non-Profit Organizations. The Philanthropist is pleased to welcome Dr. William Gleberzon as the new editor of Bookshelf Dr. Gleberzon is Executive Director of Meals on Wheels of Ontario with previous experience with The University of Toronto, a major foundation, and the Canadian Diabetes Association.

A solid and varied issue, it bears Lynn Bevan’s stamp. With the help of the Editorial and Advisory Boards, continuing and new contributors everywhere, and the tireless labours of the Associate Editor Joyce Forster, sine qua non, I hope to maintain the high standards that they have achieved to date.

JOHN D. GREGORY Editor