Index to The Philanthropist Volume VII

Cite as (1987) or (1988), 7 Philanthrop. No. pp. PREPARED BY CLAUDIA WILLETTS, M.L.S.

Subject Index

A

ACCOUNTING Financial value. Calculation for training managers Fall 1987(Vol.VII,No.l), pp. 12-18.

ACCOUNTING STANDARDS. Non-profit organizations Integration into CICA Handbook
Fall 1987(Vol.VII,No.l), pp. 30-35.

ACCOUNTING STANDARDS. Non-profit organizations Integration into CICA Handbook. Concerns of universities Spring 1988(Vol.VII,No.3), pp. 29-31.

ALBERTA Incorporation. Law Spring 1988(Vol.VII,No.3pp. 17-28.

ALBERTA Non-profit corporations. Incorporation and operation under Bill 54, 1987
Spring 1988(Vol.VII,No.3), pp. 17-28.

ALBERTA INSTITIJTE ON MENTAL RETARDATION v. 11/E QUEEN, 87 DTC

5306 (F.CA)
Businesses carried on by public foundations. Profits. Legality. Case comments Winter 1988(Vol.VII,No.2), pp. 41-42.

ANNUITIES See also GIFTS OF ANNUffiES TO CHARITABLE ORGANIZATIONS ARTS. Canada Financial support. Role of public funding compared with corporate charitable donations Winter 1988(Vol.VII,No.2), pp. 33-39.

AUDITING STANDARDS. Non-profit organizations Integration into CICA Handbook
Fall 1987(Vol.VII,No.l), pp. 30-35.

AUSTRALIA Religion. Legal definition. Applications to the Church of Scientology
-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

B

BENEFITS Ancillary family benefits. Effects on income tax deductibility of donations made by parents-Case comments: The Queen v. Burns, 88 DTC 6101
Summer 1988(Vol.VII,No.4), p. 58.

BILL 54. Alberta 1987. Incorporation and operation of non-profit corporations Spring 1988(Vol.VII,No.3), pp. 17-28.

BOARD MEMBERS See also DIRECTORS BOARD MEMBERS. Non-profit organizations Need for information Spring 1988(Vol.VII,No.3), pp. 32-40.

BUSINESS EXPENSE. Private charitable donations by businesses Tax treatment-Case comments:lmpenco Ltd.-lmpenco Ltee v.MN.R., 88 DTC
1242
Summer 1988(Vol.VII,No.4), pp. 58-59.

BUSINESSES CARRIED ON BY PUBLIC FOUNDATIONS Profits. Legality. Case comments-AThena Institute on Mental Retardation v. The

Queen, 87 DTC 5306 (F.CA.)

Winter 1988(Vol.VII,No.2), pp. 41-42.

c

CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS SEE CICA CANADIANS Private charitable donations. Encouragement through income tax incentives: tax credits Fall 1987(Vol.VII,No.l), pp. 42-43.

CANADIANS Private charitable donations. Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

CANADIANS Private charitable donations. Religious motivation: concept of stewardship­
Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

CANADIANS Private charitable donations. Tax treatment: two-tier tax credit system Winter 1988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer 1988(Vol.VII,No.4), p. 57.

CANADIANS. Quebec Private charitable donations. Tax treatment Summer 1988(Vol.VII,No.4), p. 57.

CAPITAL. Management of investment portfolios Distinctions between capital and income related to the 4.5-per-cent disburse­ment quota Winter 1988(Vol.VII,No.2) pp. 24-27.

CAPITAL CORPORATIONS Non-share capital corporations. Constituency. Importance Fall 1987(Vol.VII,No.l), pp. 24-29.

CASE COMMENTS Analysis. Native Communications Society of B.C v. MN.R. 86 DTC 6353 (F.CA.)
Fall 1987 (Vol. VII, No.1), pp. 4-11.

CASE COMMENTS Businesse; carried on by public foundations. Profits. Legality.Case comments -Alberta

Institute on Mental Retardation v. The Queen, 87 DTC 5306 (F.C.A.)

Winter 1988(Vol.VII,No.2), pp. 41-42.

CASE COMMENTS Charitable corporations. Directors. Conflicts of interest Case comments-Re

Feldman (David) Charitable Foundation (1987), 58 O.R. (2d) 626 (Surr. Ct.)

Spring 1988(Vol.VII,No.3), pp. 12-16.

CASE COMMENTS Charitable corporations. Directors. Remuneration. Case comments-111e

Toronto Humane Society (1986), 60 O.R. (2d) 236 (H.CJ.)

Spring l988(Vol.VII,No.3), pp. 12-16.

CASE COMMENTS Charitable corporations. Political activity. Case comments-VIe Toronto

Humane Society (1986), 60 O.R (2d) 236 (H.CJ.)

Spring l988(Vol.VII,No.3), pp. 12-16.CASE COMMENTS Charitable corporations as trustees. Case comments-17Je Toronto Humane

Society (1986), 60 O.R (2d) 236 (H.CJ.)

Spring l988(Vol.VII,No.2), pp. 12-16.

CASE COMMENTS Charitable organizations. Registration by the Minister of National Revenue related to educational charitable purpose and political activity-Case com­ments: Positive Action Against Pornography v.MNR, 88 DTC 6186 and Toronto

Volgograd Committee v. MNR, 88 DTC 6192

Summer l988(Vol.VII,No.4), pp. 59-60.

CASE COMMENTS Income tax deductibility of donations by parents. Effects of ancillary family benefits-Case comments: The Queen v. Bums, 88 DTC 6101
Summer l988(Vol.VII,No.4), p. 58.

CASE COMMENTS Private charitable donations by businesses. Claim as business expense. Tax treatment-Case comments: Impenco Ltd.-Jmpenco Ltee v. MNR., 88 DTC
1242
Summer l988(Vol.VII,No.4), pp. 58-59.

CASE COMMENTS Testamentary gifts to charitable organizations in foreign countries: trusts.

Validity-Case comments: Re Levy Estate (1987), 62 O.R (2d), 212 (H.CJ.)
Summer 1988(Vol.VII,No.4) pp. 29-32.

CASE LAW Australia. Religion. Legal definition. Applications to the Church of Scientology Summer l988(Vol.VII,No.4), pp. 4-28.

CASE LAW Canada. Religion. Legal definition related to charitable purpose.

Effects of the Charter of Rights and Freedoms
Summer l988(Vol.VII,No.4), pp. 4-28.

CASE LAW England. Religious charitable trusts Summer l988(Vol.VII,No.4), pp. 4-28.

CASE LAW United States. Religion. Legal definition Summer 1988(Vol.VII,No.4), pp. 4-28.

CERTIFICATE OF INCORPORATION. Charitable corporations Expression of the charitable purpose-Semantic aspects Falll987(Vol.VII,No.l), pp. 4-ll.

CHARITABLE CORPORATIONS Charitable purpose as expressed by the Certificate oflncorporation-Semantic aspects Fall 1987(Vol.VII,No.l), pp. 4-11.

CHARITABLE CORPORATIONS Directors. Conflicts of interest Case comments-Re Feldman (David) Charitable

Foundation (1987), 58 O.R. (2d) 626 (Surr. Ct)

Spring 1988(Vol.VII,No.3), pp. 12-16.

CHARITABLE DONATIONS Directors. Remuneration. Case comments-77te Toronto Humane Society (1986), 60 O.R. (2d) 236 (H.CJ.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

CHARITABLE CORPORATIONS Political activity. Case comments-The Toronto Humane Society (1986), 60 O.R. (2d) 236 (H.CJ.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

CHARITABLE CORPORATIONS AS TRUSTEES Case comments-The Toronto Humane Society (1986), 60 O.R. (2d) 236 (H.C.J.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

CHARITABLE DONATIONS Corporate charitable donations by employers to obtain income tax deductions.

Avoidance of 2Q-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

CHARITABLE DONATIONS Private charitable donations by bu.,inesses. Claim as business expense. Tax treatment-Case comments: lmpenco Ltd.-lmpenco Ltee v. MNR., 88 DTC
1242
Summer 1988(Vol.VII,No.4), pp. 58-59.

CHARITABLE DONATIONS Private charitable donations by Canadians. Encouragement through income tax incentives: tax credits Fall 1987(Vol.VII,No.l), pp. 42-43.

CHARITABLE DONATIONS Private charitable donations by Canadians. Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

CHARITABLE DONATIONS Private charitable donations by Canadians. Religious motivation: concept of stewardship-Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

CHARITABLE DONATIONS Private charitable donations by Canadians. Tax treatment: two-tier tax credit system Winter l988(Vol.VII,No.2), pp. 40-41. Spring l988(Vol.VIl,No.3), p. 55. Summer l988(Vol.VII,No.4), p. 57.

CHARITABLE DONATIONS. Financial support of the arts. Canada Corporate charitable donations compared with public funding Winter 1988(Vol.VII,No.2), pp 33-39.

CHARITABLE DONATIONS. Quebec Private charitable donations by Canadians. Tax treatment Summer 1988(Vol.VIl,No.4), p. 57.

CHARITABLE FOUNDATIONS See also PUBLIC FOUNDATIONS CHARITABLE FOUNDATIONS Grantmaking. Priorities and policies-Examples: The Saint Paul Foundation Fall 1987(Vol.VII,No.l), pp. 19-23.

CHARITABLE FOUNDATIONS Investment returns related to financial risks. Long-term measurement, 1924-1987
Summer 1988(Vol.VII,No.4), pp. 42-56.

CHARITABLE FOUNDATIONS Role in Canadian society Winter 1988(Vol.VII,No.2), pp. 33-39.

CHARITABLE ORGANIZATIONS See also CHARITABLE FOUNDATIONS GIFTS TO CHARITABLE ORGANIZATIONS NON-SHARE CAPITAL CORPORATIONS CHARITABLE ORGANIZATIONS Annual expenditures. Compliance with statutory 80-per-cent disbursement requirement Winter 1988(Vol.VII,No.2), pp. 28-32.

CHARITABLE ORGANIZATIONS Charitable purpose-Canadian legal interpretations Falll987(Vol.VII,No.l), pp. 4-ll.

CHARITABLE ORGANIZATIONS. Canada Registration by the Minister of National Revenue related to educational charitable purpose and political activity-Case comments: Positive Action

Against Pornography v. M.N.R.,88 DTC 6186 and Toronto Volgograd Committee v. M.N.R., 88 DTC 6192
Summer 1988(Vol.VII,No.4), pp. 59-60.

CHARITABLE ORGANIZATIONS. Canada Renumeration for volunteer work. Effects of tax reform proposals Summer 1988(Vol.VII,No.4), p. 33.

CHARITABLE PURPOSE. Charitable corporations As expressed by the Certificate of Incorporation-Semantic analysis Falll987(Vol.VII,No.l), pp. 4-11.

CHARITABLE PURPOSE. Charitable organizations
-Canadian legal interpretations Fa111987(Vol.VII,No.l), pp. 4-11.

CHARITABLE PURPOSE. Charitable organizations. Canada Educational charitable purpose and political activity related to registration by the Minister of National Revenue-Case comments: Positive Action Against

Pornography v. M.N.R., 88 DTC 6186 and Toronto Volgograd Committee v.

M.N.R., 88 DTC 6192

Summer 1988(Vol.VII,No.4), pp. 59-60.

CHARITABLE PURPOSE. Charitable organizations. Canada Related to the legal definition of religion. Effects of the Charter of Rights and

Freedoms-Case law

Summer 1988(Vol.VII,No.4), pp. 4-28.

CHARITABLE TRUSTS. England Religious charitable trusts-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

CHARITY COMMISSIONERS. England and Wales Functions Spring 1988(Vol.VII,No.3), pp. 3-5.

CHARTER OF R.IGH1S AND FREEDOMS. Canada

Effects on the legal definition of religion related to charitable purpose-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

CHURCH OF SCIENTOLOGY. Australia Applications of the legal definition of religion-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.CICA HANDBOOK
Integration of accounting and auditing standards for non-profit organizations Fall 1987(Vol.VII,No.l), pp. 30-35.

CICA HANDBOOK
Integration of accounting standards for non-profit organizations. Concerns of universities Spring 1988(Vol.VII,No.3), pp. 29-31.

COMMERCIAL ACTIVITIES See also BUSINESSES CARRIED ON BY PUBLIC FOUNDATIONS COMPETITION. Fund-raising appeals Overcoming with strategic planning Summer 1988(Vol.VII,No.4), pp. 34-41.

CONFLICTS OF INTEREST. Directors. Charitable corporations Case comments-Re Feldman (David) Charitable Foundation(1987), 58 O.R. (2d)
626 (Surr. Ct.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

CONSTITUENCY. Non-share capital corporations Importance Fall 1987(Vol.VII,No.l), pp. 24-29.

CORPORATE CHARITABLE DONATIONS By employers to obtain income tax deductions. Avoidance of 20-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

CORPORATE CHARITABLE DONATIONS. Financial support of the arts.

Canada Compared with public funding Winter 1988(Vol.VII,No.2), pp. 33-39.

CORPORATIONS See also INCORPORATION CORPORATIONS Charitable corporations. Charitable purpose as expressed by the Certificate of Incorporation-Semantic aspects Fall 1987(Vol.VII,No.l), pp. 4-11.

CORPORATIONS Charitable corporations. Directors. Conflicts of interest. Case comments-Re

Feldman (David) Charitable Foundation (1987), 58 O.R. (2d) 626 (Surr. Ct.)

Spring 1988(Vol.VII,No.3), pp. 12-16.

CORPORATIONS Charitable corporations. Directors. Remuneration. Case comments-I11e

Toronto Humane Society (1986), 60 O.R (2d) 236 (H.CJ.)

Spring 1988(Vol.VII,No.3), pp. 12-16.

CORPORATIONS Charitable corporations. Political activity. Case comments-I11e Toronto

Humane Society (1986), 60 O.R. (2d) 236 (H.C.J.)

Spring 1988(Vol.VII,No.3), pp. 12-16.

CORPORATIONS Non-share capital corporations. Constituency. Importance Fall 1987(Vol.VII,No.l), pp. 24-29.

CORPORATIONS. Alberta Non-profit corporations. Incorporation and operation under Bill 54, 1987
Spring 1988(Vol.VII,No.3), pp. 17-28.

CORPORATIONS AS TRUSTEES Charitable corporations as trustees. Case comments-111e Toronto Humane

Society (1986), 60 O.R (2d) 236 (H.CJ.)

Spring 1988(Vol.VII,No.3), pp. 12-16.

D

DEFINITION SEE LEGAL DEFINIDON DIRECTORS. Charitable corporations Conflicts of interest Case comments-Re Feldman (David) Charitable Founda­

tion (1987), 58 O.R (2d) 626 (Surr. Ct)

Spring 1988(Vol.VIl,No.3), pp. 12-16.

DIRECTORS. Charitable corporations Remuneration. Case comments-The Toronto Humane Society (1986), 60 O.R.

(2d) 236 (H.C.J.)
Spring 1988(Vol.VIl,No.3), pp. 12-16.

DISBURSEMENT QUOTA Management of investment portfolios Distinctions between capital and income related to the 4.5-per-cent disburse­ment quota Winter 1988(Vol.VII,No.2), pp. 24-27.

DISBURSEMENT REQUIREMENT. Annual expenditures. Charitable organiza­tions Statutory So-per-cent disbursement requirement Compliance Winter 1988(Vol.VII,No.2), pp. 28-32.

DONATIONS See also GIFTS TO CHARITABLE ORGANIZATIONS DONATIONS By parents. Income tax deductibility. Effects of ancillary family benefits-Case comments: The Queen v. Bums. 88 DTC 6101
Summer 1988(Vol.VII,No.4), p. 58.

DONATIONS Corporate charitable donations by employers to obtain income tax deductions.

Avoidance of 20-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

DONATIONS Private charitable donations by businesses. Claim as business expense. Tax treatment-Case comments: Impenco Ltd-Jmpenco Ltee v. MN.R., 88 DTC
1242
Summer 1988(Vol.VII,No.4), pp. 58-59.

DONATIONS Private charitable donations by Canadians. Encouragement through income tax incentives: tax credits Fall 1987(Vol.VII,No.l), pp. 42-43.

DONATIONS Private charitable donations by Canadians. Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

DONATIONS Private charitable donations by Canadians. Religious motivation: concept of stewardship-Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

DONATIONS Private charitable donations by Canadians. Tax treatment: two-tier tax credit system Winter 1988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer 1988(Vol.VII,No.4), p. 57.

DONATIONS. Financial support of the arts. Canada Corporate charitable donations compared with public funding Winter 1988(Vol.VII,No.2), pp. 33-39.

DONATIONS. Quebec Private charitable donations by Canadians. Tax treatment Summer 1988(Vol.VII,No.4), p. 57.

DONORS High-income donors. Fairness of their marginal tax rate categories compared with low-income donors Winter 1988(Voi.VII,No.2), pp. 4-23.

DONORS High-income donors. Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

DONORS Low-income donors. Fairness of their marginal tax rate categories compared with high-income donors Winter l988(Voi.VII,No.2), pp. 4-23.

E

EDUCATIONAL CHARITABLE PURPOSE. Charitable organizations. Canada And political activity related to registration by the Minister of National Revenue-Case comments: Positive Action Against Pornography v. M.N.R., 88
DTC 6186 and Toronto Vo/gograd Committee v. MN.R, 88 DTC 6192
Summer l988(Voi.VII,No.4), pp. 59-60.

EDUCATIONAL INSTITUTIONS See also UNIVERSmES EMPLOYERS Income tax deductions for corporate charitable donations. Avoidance of 20-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

ENGLAND Charity Commissioners. Functions Spring 1988(Vol.VII,No.3), pp. 3-5.

ENGLAND Religious charitable trusts-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

EUROPEAN CONVENTION
1986. On the legal capacity and legal personality of international non­governmental organizations Spring 1988(Vol.VII,No.3), pp. 6-9.

EUROPEAN CONVENTION
1986. On the legal capacity and legal personality of international non­governmental organizations-French-language texts Spring 1988(Voi.VII,No.3), pp. 9-ll.

EXCISE TAX ACT. Canada

-Proposed changes, February 10, 1988
Spring 1988(Vol.VII.No.3), pp. 55-56.

EXPENDITURES Annual expenditures by charitable organizations. Compliance with statutory 80-per-cent disbursement requirement Winter 1988(Vol.VII,No.2), pp. 28-32.

F

FAIRNESS. Marginal tax rate categories To high-income donors compared with low-income donors Winter 1988(Vol.VII,No.2), pp. 4-23.

RE FEWMAN (DAVID) CHARITABLE FOUNDATION

(1987), 58 O.R (2d) 626 (Surr. Ct.)
Charitable corporations. Directors. Conflicts of interest Case comments Spring 1988(Vol.VII,No.3), pp. 12-16.

FINANCIAL RISKS. Charitable foundations Related to investment returns. Long-term measurement, 1924-1987
Summer 1988(Vol.VII,No.4), pp. 42-56.

FINANCIAL SUPPORT. Arts. Canada Role of public funding compared with corporate charitable donations Winter 1988(Vol.VII,No.2), pp. 33-39.

FINANCIAL VALUE Calculation for training managers Fa111987(Vol.VII,No.l), pp. 12-18.

FINANCING SEE FUNDING FOREIGN COUNTRIES See also GIFTS TO CHARITABLE ORGANIZATIONS IN FOREIGN COUNTRIES FOUNDATIONS SEE CHARITABLE FOUNDATIONS FRENCH-LANGUAGE SUMMARIES Managers. Training. Calculation of financial value Fall 1987(Vol.VII,No.l), p. 18.

FRENCH-LANGUAGE TEXTS International non-governmental organizations. Legal capacity and legal per­sonality. European Convention, 1986
Spring 1988(Vol.VII,No.3), pp. 9-11.

FUND-RAISING APPEALS Competition. Overcoming by strategic planning Summer 1988(Vol.VII,No.4), pp. 34-41.

FUNDING. Arts. Canada Public funding compared with corporate charitable donations Winter 1988(Vol.VII,No.2), pp. 33-39.

G

GIFTS-IN-KIND TO CHARITABLE ORGANIZATIONS Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

GIFTS OF ANNUITIES TO CHARITABLE ORGANIZATIONS Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

GIFTS OF RESIDUAL INTEREST TO CHARITABLE ORGANIZATIONS Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

GIFTS TO CHARITABLE ORGANIZATIONS See also CHARITABLE DONATIONS GIFTS TO CHARITABLE ORGANIZATIONS Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

GIFTS TO CHARITABLE ORGANIZATIONS IN FOREIGN COUNTRIES Testamentary gifts to charitable organizations in foreign countries: trusts. Validity-Case comments: Re Levy Estate (1987), 62 O.R (2d) 212 (H.CJ.)

Summer 1988(Vol.VII,No.4), pp. 29-32.

GRANTMAKING By charitable foundations. Priorities and policies-Examples: The Saint Paul Foundation Fa111987(Vol.VII,No.l), pp. 19-23.

GREAT BRITAIN See also ENGLAND WALES

H

HIGH-INCOME DONORS Fairness of their marginal tax rate categories compared with low-income donors Winter 1988(Vol.VII,No.2), pp. 4-23.

HIGH-INCOME DONORS Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

HODGSON, JOHN M.

Awarded the Medal of the Law Society of Upper Canada Summer 1988(Vol.VII,No.4), p. 32.

I

IMPENCO LTD.-IMPENCO LT(E v. MNR, 88 DTC 1242

Private charitable donations by businesses. Claim as business expense. Tax treatment-Case comments Summer 1988(Vol.VII,No.4), pp. 58-59.

INCOME. Management of investment portfolios Distinctions between capital and income related to the 4.5-per-cent disburse­ment quota Winter 1988(Vol.VII,No.2), pp. 24-27.

INCOME TAX ACT. Canada

Reform-Notice of Ways and Means Motion, December 16, 1987
Spring 1988(Vol.VII,No.3), p. 55.

INCOME TAX ACT. Canada

Reform-Proposals June 18, 1987
Fall 1987(Vol.VII,No.l), pp. 42-43. Winter 1988(Vol.VII,No.2), pp. 40-41.

INCOME TAX ACT. Canada

Reform. Effects on motivation of high-income donors Winter 1988(Vol.VII,No.2), pp. 4-23.

INCOME TAX ACT. Canada

Reform. Effects on motivation of private charitable donations by Canadians Winter 1988(Vol.VII,No.2), pp. 4-23.

INCOME TAX ACT. Canada

Reform. Effects on renumeration for volunteer work by charitable organiza­tions Summer 1988(Yol.VII,No.4), p. 33.

INCOME TAX DEDUCTIBILITY. Donations made by parents Effects of ancillary family benefits-Case comments: The Queen v. Bums,
88 DTC 6101
Summer 1988(Vol.VII,No.4), p. 58.

INCOME TAX DEDUCTIBILITY. Gifts-in-kind to charitable organizations Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX DEDUCTIBILITY. Gifts of annuities to charitable organizations Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX DEDUCTIBILITY. Gifts of life insurance to charitable organizations Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX DEDUCTIBILITY. Gifts of residual interest to charitable organizations Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX DEDUCTIBILITY. Gifts to charitable organizations Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX DEDUCTIONS. Employers For corporate donations. Avoidance of 20-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

INCOME TAX INCENTIVES Tax credits. Encouragement of private charitable donations by Canadians Fall 1987(Yol.VII,No.l), pp. 42-43.

INCOME TAX INCENTIVES Tax credits compared with tax deductions-Philosophical perspectives Winter 1988(Yol.VII,No.2), pp. 4-23.

INCOME TAX LAW. Canada Reform compared with income tax reform in the United States-Philosophical perspectives Winter 1988(Yol.VII,No.2), pp. 4-23.

INCOME TAX LAW. United States Reform compared with income tax reform in Canada-Philosophical perspec­tives Winter 1988(Vol.VII,No.2), pp. 4-23.

INCORPORATION See also CERTIFICATE OF INCORPORATION INCORPORATION. Alberta Law Spring 1988(Vol.VII,No.3), pp. 17-28.

INCORPORATION. Non-profit corporations. Alberta Bill 54, 1987
Spring 1988(Vol.VII, No.3), pp. 17-28.

INFORMATION Need for by board members of non-profit organizations Spring 1988(Vol.VII,No.3), pp. 32-40.

INSURANCE See also GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS INTEREST See also RESIDUAL INTEREST INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS Legal capacity and legal personality. European Convention, 1986
Spring 1988(Vol.VII,No.3), pp. 6-9.

INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS Legal capacity and legal personality. European Convention, 1986-French­language texts Spring 1988(Vol.VII,No.3), pp. 9-11.

INTERNATIONAL PHILANTHROPY Role of INTERPHIL Spring 1988(Vol.VII,No.3), pp. 5-6.

INTERNATIONAL STANDING CONFERENCE ON PHILANTHROPY SEE INTERPHIL INTERPHIL Role in international philanthropy Spring 1988(Vol.VII,No.3), pp. 5-6.

INVESTMENT PORTFOLIOS Management Distinctions between capital and income related to the 4.5-per­cent disbursement quota Winter 1988(Vol.VII,No.2), pp. 24-27.

INVESTMENT RETURNS. Charitable foundations Related to financial risks. Long-term measurement, 1924-1987
Summer 1988(Vol.VII,No.4), pp. 42-56.

J-L

LAW See also INCOME TAX LAW LAW. Incorporation. Alberta Spring l988(Vol.VII,No.3), pp. 17-28.

LEGAL DEFINITION. Religion. Australia Applications to the Church of Scientology-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

LEGAL DEFINITION. Religion. Canada Related to charitable purpose. Effects of the Charter of Rights and Freedoms
-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

LEGAL DEFINITION. Religion. United States
-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

LEGAL INTERPRETATIONS Charitable organizations. Charitable purpose-Canadian legal interpretations Fall 1987(Vol.VII,No.l), pp. 4-11.

LEGAL PERSONALITY. International non-governmental organizations European Convention, 1986
Spring 1988(Vol.VII,No.3), pp. 6-9.

LEGAL PERSONALITY. International non-governmental organizations European Convention, 1986-French-language texts Spring l988(Vol.VII,No.3), pp. 9-ll.

LEGALITY. Profits from businesses carried on by public foundations Case comments-Alberta Institute on Mental Retardation v. T11e Queen, 87 DTC
5306 (F.CA.)
Winter 1988(Vol.VII,No.2), pp. 41-42.

RE LEVY ESTATE (1987), 62 O.R. (2nd) 212 (H.CJ.)

Testamentary gifts to charitable organizations in foreign countries: trusts.

Validity-Case comments Summer 1988(Vol.VII,No.4), pp. 29-32.

LIFE INSURANCE See also GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS LOW-INCOME DONORS Fairness of their marginal tax rate categories compared with high-income donors Winter 1988(Vol.VII,No.2), pp. 4-23.

M

MANAGERS Training. Calculation of financial value Fall 1987(Vol.VII,No.l), pp. 12-18.

MARGINAL TAX RATE CATEGORIES Fairness to high-income donors compared with low-income donors Winter 1988(Vol.VII,No.2), pp. 4-23.

MINISTER OF NATIONAL REVENUE. Canada Registration of charitable organizations related to educational charitable purpose and political activity-Case comments: Positive Action Against Pornography v. MN.R, 88 DTC 6186 and Toronto Volgograd Committee v. MN.R, 88
DTC 6192
Summer 1988(Vol.VII,No.4), pp. 59-60.

MOTIVATION. Private charitable donations by Canadians Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

MOTIVATION. Private charitable donations by Canadians Religious motivation: concept of stewardship-Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

MULTI-STAGE SALES TAX Applications in the non-profit sector Fall 1987(Vol.VII,No.l), pp. 36-41.

N

NA17VE COMMUNICA170NS SOCIETY OF B.C v. MN.R, 86 DTC 6353 (F.CA.)

-Analysis Falll987(Vol.VII,No.l), pp. 4-11.

NGOS SEE NON-GOVERNMENTAL ORGANIZATIONS

NON-GOVERNMENTAL ORGANIZATIONS International non-governmental organizations. Legal capacity and legal per­sonality. European Convention, 1986
Spring 1988(Vol.VII,No.3), pp. 6-9.

NON-GOVERNMENTAL ORGANIZATIONS International non-governmental organizations. Legal capacity and legal per­sonality. European Convention, 1986-French-language texts Spring l988(Vol.VII,No.3), pp. 9-11.

NON-PROFIT ORGANIZATIONS See also CHARITABLE ORGANIZATIONS NON-PROFIT ORGANIZATIONS Accounting standards. Integration into CICA Handbook. Concerns of univer­sities Spring 1988(Vol.VII,No.3), pp. 29-31.

NON-PROFIT ORGANIZATIONS Board members. Need for information Spring 1988(Vol.VII,No.3), pp. 32-40.

NON-PROFIT ORGANIZATIONS Integration of accounting and auditing standards into CICA Handbook
Fall 1987(Vol.VII,No.l), pp. 30-35.

NON-PROFIT SECTOR Applications of the multi-stage sales tax Fall 1987(Vol.VII,No.l), pp. 36-41.

NON-SHARE CAPITAL CORPORATIONS Constituency. Importance Fall 1987(Vol.VII,No.l), pp. 24-29.

0-P

PARENTS Donations. Income tax deductibility. Effects of ancillary family benefits­
Case comments: 111e Queen v. Bums, 88 DTC 6101
Summer 1988(Vol.VII,No.4), p. 58.

THE PHILANTHROPISTILE PHILANTHROPE

Volume VI-Indices Winter 1988(Vol.VII,No.2), pp. 50-69.

PHILANTHROPY International philanthropy. Role of INTERPHIL Spring l988(Vol.VII,No.3), pp. 5-6.PLANNING Strategic planning. Overcoming competition in fund-raising appeals Summer 1988(Vol.VII,No.4), pp. 34-41.

POLITICAL ACfiVITY. Charitable corporations Case comments-17ze Toronto Humane Society (1986), 60 O.R. (2d) 236 (H.C.J.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

POLITICAL ACfiVITY. Charitable organizations. Canada And educational charitable purpose related to registration by the Minister of National Revenue-Case comments: Positive Action Against Pornography v.

MN.R, 88 DTC 6186 and Toronto Volgograd Committee v. MN.R, 88 DTC

6192
Summer 1988(Vol.VII,No.4), pp. 59-60.

POSmVE AC170N AGAINST PORNOGRAPHYv. MN.R, 88 DTC 6186

Charitable organizations. Registration by the Minister of National Revenue related to educational charitable purpose and political activity-Case com­ments Summer 1988(Vol.VII,No.4), pp. 59-60.

PRIVATE CHARITABLE DONATIONS By businesses. Claim as business expense. Tax treatment-Case comments:

Impenco Ltd.-Impenco Ltee v. MN.R, 88 DTC 1242

Summer 1988(Vol.VII,No.4), pp. 58-59.

PRIVATE CHARITABLE DONATIONS By Canadians. Encouragement through income tax incentives: tax credits Fall 1987(Vol.VII,No.l), pp. 42-43.

PRIVATE CHARITABLE DONATIONS By Canadians. Motivation. Effects of tax reform Winter 1988(Vol.VII,No.2), pp. 4-23.

PRIVATE CHARITABLE DONATIONS By Canadians. Religious motivation: concept of stewardship-Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

PRIVATE CHARITABLE DONATIONS By Canadians. Tax treatment: two-tier tax credit system Winter 1988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer 1988(Vol.VII,No.4), p. 57.

PRIVATE CHARITABLE DONATIONS. Quebec By Canadians. Tax treatment Summer 1988(Vol.VII,No.4), p. 57.

PROFITS. Businesses carried on by public foundations Legality. Case comments-Alberta Institute on Mental Retardation v. The Queen,
87 DTC 5306 (F.CA.)
Winter l988(Vol.VII,No.2), pp. 41-42.

PUBLIC FOUNDATIONS See also BUSINESSES CARRIED ON BY PUBLIC FOUNDATIONS PUBLIC FUNDING. Arts. Canada Compared with corporate charitable donations Winter l988(Vol.VII,No.2), pp. 33-39.

PUBLIC INSTITUTIONS Certified public institutions. Federal refund of sales tax on goods purchased for internal use Spring l988(Vol.VII,No.3), pp. 55-56.

Q

QUEBEC Private charitable donations by Canadians. Tax treatment Summer l988(Vol.VII,No.4), p. 57.

11/E QUEEN v. BURNS, 88 DTC 6101

Income tax deductibility of donations made by parents. Effects of ancillary family benefits-Case comments Summer l988(Vol.VII,No.4), p. 58.

R

REFORM. Income Tax Act. Canada Effects on motivation of high-income donors Winter l988(Vol.VII,No.2), pp. 4-23.

REFORM. Income Tax Act. Canada Effects on motivation of private charitable donations by Canadians Winter l988(Vol.VII,No.2), pp. 4-23.

REFORM. Income Tax Act. Canada Effects on renumeration for volunteer work by charitable organizations Summer l988(Vol.VII,No.4), p. 33.

REFORM. Income Tax Act. Canada
-Notice of Ways and Means Motion, December 16, 1987
Spring l988(Vol.VII,No.3), p. 55.

REFORM. Income Tax Act. Canada
-Proposals June 18, 1987
Fall 1987(Vol.VII,No.l), pp. 42-43. Winter l988(Vol.VII,No.2), pp. 40-41.

REFORM. Income tax law. Canada Compared with income tax reform in the United States-Philosophical perspectives Winter 1988(Yol.VII,No.2), pp. 4-23.

REGISTERED CHARITIES SEE CHARITABLE ORGANIZATIONS REGISTRATION. Charitable organizations. Canada By the Minister of National Revenue related to educational charitable purpose and political activity-Case comments: Positive Action Against Pornography v. MN.R., 88 DTC 6186 and Toronto Volgograd Committee v. MN.R., 88 DTC
6192
Summer 1988(Yol.VII,No.4), pp. 59-60.

RELIGION. Australia Legal definition. Applications to the Church of Scientology-Case law Summer 1988(Yol.VII,No.4), pp. 4-28.

RELIGION. Canada Legal definition related to charitable purpose. Effects of the Charter of Rights

and Freedoms-Case law

Summer 1988(Yol.VII,No.4), pp. 4-28.

RELIGION. United States Legal definition-Case law Summer 1988(Yol.VII,No.4), pp. 4-28.

RELIGIOUS CHARITABLE TRUSTS. England
-Case law Summer 1988(Yol.VII,No.4), pp. 4-28.

RELIGIOUS MOTIVATION. Private charitable donations by Canadians Concept of stewardship-Biblical basis Winter 1988{Yol.VII,No.2), pp. 4-23.

REMUNERATION. Directors. Charitable corporations Case comments-The Toronto Humane Society (1986), 60 O.R (2d) 236 (H.CJ.)
Spring 1988(Vol.VII,No.3), pp. 12-16.

REMUNERATION. Volunteer work By charitable organizations. Effects of tax reform proposals Summer 1988(Yol.VII,No.4), p. 33.

RESIDUAL INTEREST See also GIFTS OF RESIDUAL INTEREST TO CHARITABLE ORGANIZATIONS

REVENUE CANADA See also MINISTER OF NATIONAL REVENUE RISKS. Charitable foundations Financial risks related to investment returns. Long-term measurement, 1924-1987
Summer 1988(Vol.VII,No.4), pp. 42-56.

s

THE SAINT PAUL FOUNDATION Grantmaking by charitable foundations. Priorities and policies-Examples Fall l987(Vol.VII,No.l), pp. 19-23.

SALES TAX Federal refund on goods purchased for internal use by certified public institutions Spring 1988(Vol.VII,No.3), pp. 55-56.

SALES TAX Multi-stage sales tax. Applications in the non-profit sector Fall l987(Vol.VII,No.l), pp. 36-41.

SCIENTOLOGY SEE CHURCH OF SCIENTOLOGY SOCIETY. Canada Role of charitable foundations Winter 1988(Vol.VII,No.2), pp. 33-39.

STATISTICS Charitable foundations. Financial risks related to investment returns. Long­term measurement, 1924-1987
Summer 1988(Vol.VII,No.4), pp. 42-56.

STEWARDSHIP Concept of stewardship. Religious motivation of private charitable donations by Canadians-Biblical basis Winter 1988(Vol.VII,No.2), pp. 4-23.

STRATEGIC PLANNING Overcoming competition in fund-raising appeals Summer 1988(Vol.VII,No.4), pp. 34-41.

SUBSIDIZING SEE FUNDING

T

TAX CREDIT SYSTEM Two-tier tax credit system. Tax treatment of private charitable donations by Canadians Winter 1988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer 1988(Vol.VII,No.4), p. 57.

TAX CREDITS. Income tax incentives Compared with tax deductions-Philosophical perspectives Winter 1988(Vol.VII,No.2), pp. 4-23.

TAX CREDITS. Income tax incentives Encouragement of private charitable donations by Canadians Fall 1987(Vol.VII,No.l), pp. 42-43.

TAX DEDUCTIBILITY. Donations made by parents Income tax deductibility. Effects of ancillary family benefits-Case comments:

The Queen v. Bums, 88 DTC 6101

Summer 1988(Vol.VII,No.4), p. 58.

TAX DEDUCTIBILITY. Gifts-in-kind to charitable organizations Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

TAX DEDUCTIBILITY. Gifts of annuities to charitable organizations Income tax deductibility Spring 1988(Vol.VII,No.3). pp. 41-54.

TAX DEDUCTIBILITY. Gifts of life insurance to charitable organizations Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

TAX DEDUCTIBILITY. Gifts of residual interest to charitable organizations Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

TAX DEDUCTIBILITY. Gifts to charitable organizations Income tax deductibility Spring 1988(Vol.VII,No.3), pp. 41-54.

TAX DEDUCTIONS. Employers Income tax deductions for corporate charitable donations. Avoidance of 20-per-cent limitation Spring 1988(Vol.VII,No.3), pp. 41-54.

TAX DEDUCTIONS. Income tax incentives Compared with tax credits-Philosophical perspectives Winter l988(Vol.VII,No.2), pp. 4-23.

TAX INCENTIVES Income tax incentives: tax credits. Encouragement of private charitable donations by Canadians Fall l987(Vol.VII,No.l), pp. 42-43.

TAX INCENTIVES Income tax incentives: tax credits compared with tax deductions-Philosophi­cal perspectives Winter l988(Vol.VII,No.2). pp. 4-23.

TAX RATE CATEGORIES Marginal tax rate categories. Fairness to high-income donors compared with low-income donors Winter 1988(Vol.VII.No.2). pp. 4-23.

TAX TREATMENT. Private charitable donations by businesses claimed as business expense Case comments: Impenco Ltd.-Jmpenco Ltee v. MNR, 88 DTC 1242
Summer 1988(Vol.VII,No.4). pp. 58-59.

TAX TREATMENT. Private charitable donations by Canadians Two-tier tax credit system Winter l988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer l988(Vol.VII,No.4), p. 57.

TAX TREATMENT. Private charitable donations by Canadians in Quebec Summer 1988(Vol.VII,No.4), p. 57.

TAXES See also INCOME TAX SALES TAX TAXPAYERS’ MONEY SEE PUBLIC FUNDING TESTAMENTARY GIFTS TO CHARITABLE ORGANIZATIONS IN FOREIGN COUNTRIES

Trusts. Validity-Case comments: Re Levy Estate (1987), 62 O.R. (2nd) 212

(H.CJ.)

Summer l988(Vol.VII,No.4), pp. 29-32.

THE TORONTO HUMANE SOCIETY (1986), 60 O.R. (2d) 236 (H.CJ.) Charitable corporations. Directors. Remuneration. Case comments

Spring 1988(Vol.VII,No.3), pp. 12-16.

THE TORONTO HUMANE SOCIETY (1986), 60 O.R. (2d) 236 (H.CJ.) Charitable corporations. Political activity. Case comments

Spring 1988(Vol.VII,No.3), pp. 12-16.

THE TORONTO HUMANE SOCIETY (1986), 60 O.R. (2d) 236 (H.CJ.) Charitable corporations as trustees. Case comments

Spring 1988(Vol.VII,No.3), pp. 12-16.

TORONTO VOLGOGRAD COMMI1TEE v. MN.R., 88 DTC 6192

Charitable organizations. Registration by the Minister of National Revenue related to educational charitable purpose and political activity-Case com­ments Summer 1988(Vol.VII,No.4), pp. 59-60.

TRAINING. Managers Calculation of financial value Fall 1987(Vol.VII,No.l), pp. 12-18.

TRUSTEES See also CHARITABLE CORPORATIONS AS TRUSTEES TRUSTS. England Religious charitable trusts-Case law Summer 1988(Vol.VII,No.4), pp. 4-28.

TRUSTS. Testamentary gifts to charitable organizations in foreign countries Validity-Case comments: Re Levy Estate (1987), 62 O.R. (2nd) 212 (H.CJ.)
Summer 1988(Vol.VII,No.4), pp. 29-32.

20-PER-CENT LIMITATION Avoidance by employers who make corporate charitable donations to obtain income tax deductions Spring 1988(Vol.VII,No.3), pp. 41-54.

TWO-TIER TAX CREDIT SYSTEM. Tax treatment of private charitable donations by Canadians Winter 1988(Vol.VII,No.2), pp. 40-41. Spring 1988(Vol.VII,No.3), p. 55. Summer 1988(Vol.VII,No.4), p. 57.

u

UNITED KINGDOM See also ENGLAND WALES

UNITED STATES Income tax law. Reform compared with income tax reform in Canada­
Philosophical perspectives Winter l988(Vol.VII,No.2), pp. 4-23.

UNITED STATES Religion. Legal definition-Case law Summer l988(Vol.VII,No.4), pp. 4-28.

UNIVERSITIES Concerns about integration of accounting standards for non-profit organiza­tions into CICA Handbook
Spring l988(Vol.VII,No.3), pp. 29-31.

v

VALIDITY. Trusts. Testamentary gifts to charitable organizations in foreign countries
-Case comments: Re Levy Estate (1987), 62 O.R (2nd) 212 (H.CJ.)
Summer l988(Vol.VII,No.4), pp. 29-32.

VALUE Financial value. Calculation for training managers Fall 1987(Vol.VII,No.1), pp. 12-18.

VOLUNTEER INCORPORA110NS ACI’. ALBERTA SEE

BILL 54. ALBERTA VOLUNTEER WORK Remuneration by charitable organizations. Effects of tax reform proposals Summer 1988(Vol.VII,No.4), p. 33.

w

WALES Charity Commissioners. Functions Spring 1988(Vol.VII,No.3), pp. 3-5.

Author Index

A

Anglin, Robert

Real Returns and Volatility of Various Classes of Investment Over Long Periods.

Summer l988(Vol.VII,No.4), pp. 42-56.

B

Bond, C. Arthur

The Charity Commissioners for England and Wales. Spring 1988 (Vol.VII,No.3),

pp. 3-5.

Bromley, E. Blake

Charity, Philanthropy and Stewardship: A Philosophical Perspective on Tax Refonn.

Winter 1988(Vol.VII,No.2), pp. 4-23.

c

Cullity, Maurice C.

In the Matter of 111e Toronto Humane Society, Re Feldman (David) Charitable

Foundation (Case Comment). Spring 1988(Vol.VII,No.3), pp. 12-16.

D

Dickson, Mary Louise

Recent Tax Developments. Fall 1987(Vol.VII,No.l), pp. 42-43.

– Winter 1988(Vol.VII,No.2), pp. 4Q-42.

-Spring 1988(Vol.VII,No.3), pp. 55-56.

-Summer 1988(Vol.VII,No.4), pp. 57-60.

E-G

Gillese, E.E.

Cae

Godkewitsch, Michael

Training and Development: A Priority Investment. Fall 1987(Vol.VII,No.l), pp.

12-18.

Goldie, Hugh T.

Strategic Planning: Meeting the Challenge of Fund-Raising Competition (View­

point). Summer (Vol.VII,No.4), pp. 34-41.

Goodman, Wolfe D.

The Effect of Tax Reform Proposals on Unpaid Volunteer Work. Summer

1988(Vol.VII,No.4), p. 33.

Graham, Colin

Current Accounting Deliberations: Issues and Concerns for Non-Profit Organiza­

tions. Fall 1987(Vol.VII,No.l ), pp. 30-35.

INTER/’11/L. Spring 1988(Vol.VII,No.3), pp. 5-6.

H

Hershfield, Joe E.

Tax-Effective Charitable Donations. Spring 1988(Vol.VII,No.3), pp. 41-54.

Hodgson, John

111e Non-Share Capital Corporation: Looking Beyond Incorporation and Organiza­

tion (Viewpoint). Fall 1987(Vol.VII,No.l), pp. 24-29.

What is Income? What is Capital? Winter 1988(Vol.VII,No.2). pp. 24-27.

Hondius, Frits

Convention Europeenne Sur la Reconnaissance de la Personnalite Juridique des

Organisations Intemationales Non Gouvernementales. Spring 1988(Vol.VII.No.3),

pp. 9-ll.

European Convention on the Recognition of the Legal Personality of International

Non-Governmental Organizations. Spring l988(Vol.VII,No.3), pp. 6-9.

Hurlburt, W.H.

Towards a Reformed Non-Profit Corporation Statute. Spring l988(Vol.VII,No.3),

pp. 17-28.

1-M

Marriott, Tom

The Possible Impact of the Clwner on the Law of Religious Charitable Trusts.

Summer l988(Vol.VII,No.4), pp. 4-28.

Murray, Laurence C.

Recent Tax Developments. Fall l987(Voi.VII,No.l). pp. 42-43.

-Winter l988(Vol.VII,No.2), pp. 40-42.

-Spring l988(Vol.VII,No.3), pp. 55-56.

– Summer l988(Vol.VII,No.4), pp. 57-60.

N-P

Pearson, Arthur

Solutions to the 20-Per-Cent Problem. Winter l988(Vol.VII,No.2). pp. 28-32.

Pitman, Walter

111e Role of the Charitable Foundation in a Changing Society (Viewpoint). Winter l988(Vol.VII,No.2), pp. 33-39.

Q-S

Stratton, M. Lee

The Non-Profit Sector and the Multi-Stage Sales Tax. Fall l987(Vol.VII,No.l),

pp. 36-41.

T

Torres, Christopher I.

Generally Accepted Accounting Princip /es for Non-Profit Organizations: A University

Perspective (Viewpoint). Spring l988(Vol.VII,No.3), pp. 29-31.

Tory, Martha A.

Improving Infonnation To Ensure Accountability. Spring l988(Vol.VII,No.3), pp. 32-40.

U-V

Verrett, Paul A.

Detennining Grantmaking Policies and Priorities: A Continuing Process. Fall

l987(Vol.VII,No.l), pp. 19-23.

W-Z

Zwiebel, Ellen

A Truly Canadian Definition of Charity and a Lesson in Drafting Charitable

Purposes. Falll987(Vol.VILNo.l), pp. 4-11.

Title Index

A-C

Case Comment: In the Matter of 111e Toronto Humane Society, Re Feldman (David) Charitable Foundation

Maurice C. Cullity, Spring 1988(Vol.VII,No.3), pp. 12-16.

Case Comment: Re Levy Estate

E.E. Gillese. Summer 1988(Vol.VII,No.4), pp. 29-32.

The Charity Commissioners for England and Wales

C. Arthur Bond. Spring 1988(Vol.VII,No.3) pp. 3-5.

Charity, Philanthropy and Stewardship: A Philosophical Perspective on Tax Refonn

E. Blake Bromley. Winter 1988(Vol.VII,No.2), pp. 4-23.

Convention Europeenne Sur la Reconnaissance de la Personnalite Juridique des

Organisations Internationales Non Gouvernementales

Frits W. Hondius. Spring 1988(Vol.VII,No.3), pp. 9-11.

Cu”ent Accounting Deliberations: Issues and Concerns For Non-Profit Organizations

Colin Graham. Fall 1987(Vol.VII,No.l), pp. 30-35.

D

Detennining Grantmaking Policies and Priorities: A Continuing Process

Paul A. Verret. Fall 1987(Vol.VII,No.l), pp. 19-23.

E

The Effect of Tax Refonn Proposals on Unpaid Volunteer Work

Wolfe D. Goodman. Summer l988(Vol.VII,No.4), p. 33.

European Convention on the Recognition of the Legal Personality of International

Non-Governmental Organizations

Frits W. Hondius. Spring l988(Vol.VII,No.3), pp. 6-9.

F-G

Generally Accepted Accounting Principles for Non-Profit Organizations: A University

Perspective (Viewpoint)

Christopher I. Torres. Spring l988(Vol.VII,No.3), pp. 29-31.

H-1

Improving Infonnation To Ensure Accountability

Martha Tory. Spring 1987(Vol.VII,No.3), pp. 32-40.

INTERPHIL

Colin Graham. Spring l988(Vol.VII,No.3), pp. 5-6.

J-N

The Non-Profit Sector and the Multi-Stage Sales Tax

M. Lee Stratton. Fall 1987(Vol.VII,No.l), pp. 36-41.

The Non-Share Capital Corporation: Looking Beyond Incorporation and Organization

(Viewpoint)

John M. Hodgson. Fall 1987(Vol.VII,No.l), pp. 24-29.

0-P

The Possible Impact of the Charter on the Law of Religious Charitable Trusts

Tom Marriott. Summer 1988(Vol.VII,No.4), pp. 4-28.

Q-R

Real Returns and Volatility of Various Classes of Investment Over Long Periods

Robert Anglin. Summer 1988(Vol.VII,No.4), pp. 42-56.

Recent Tax Developments

Mary Louise Dickson and Laurence C. Murray. Fall 1987(Vol.VII,No.l), pp.

42-43.

-Winter 1988(Vol.VII,No.2), pp. 40-42.

– Spring 1988(Vol.VII,No.3), pp. 55-56.
-Summer 1988(Vol.VII,No.4), pp. 57-60.

The Role of the Charitable Foundation in a Changing Society (Viewpoint)

Walter G. Pitman. Winter 1988(Vol.VII,No.2), pp. 33-39.

s

Solutions to the 20-Per-Cent Problem

Arthur Pearson. Winter 1988(Vol.VII,No.2), pp. 28-32.

Strategic Planning: Meeting the Challenge of Fund-Raising Competition (Viewpoint)

Hugh T. Goldie. Summer 1988(Vol.VII,No.4), pp. 34-41.

T

Tax-Effective Charitable Donations

Joe E. Hershfield. Spring 1988(Vol.VII,No.3), pp. 41-54.

Towards a Refonned Non-Profit Corporations Statute

W.H. Hurlburt Spring 1988(Vol.VII,No.3), pp. 17-28

Training and Development: A Priority Investment

Michael Godkewitsch. Fall 1987(Vol.VII,No.l), pp. 12-18.

A Truly Canadian Definition of Charity and a Lesson in Drafting Charitable Purposes

Ellen Zwiebel. Fall 1987(Vol.VII,No.l), pp. 4-11.

U-W

What is Income? What is Capital?

John Hodgson. Winter 1988(Vol.VII,No.2), pp. 24-27.

Book Review Index

A-C

A Comparative Study of the Tax Treatment of Donors to Charity in 35 Countries. Winter

1988(Vol.VII,No.2), p. 43.

111e Cultural Imperative: Creating a New Management for the Ans, edited by Shirley

Mann Gibson. Winter 1988(Vol.VII,No.2), pp. 44-47.

D-E

Establishing a Private Foundation, by Wolfe Goodman and Howard Carr. Spring

1988(Vol.VII,No.3), pp. 60-61.

F-H

A Handbook for Cultural Trustees, by Marion Paquet Winter 1988(Vol.VII, No.2), pp. 47-49.

111e Heartbeat of a Trust-Fifty Years of the Sir Dorabji Tata Trust, by R.M. Lala.

Spring 1988(Vol.VII,No.3), pp. 57-60.

1-N

111e Non-Profit Sector: A Research Handbook, edited by Walter W. Powell. Summer

1988(Vol.VII,No.4), pp. 61-65.

0-P

Philanthropy in an Age of Transition: The Essays of Allan Pifer. Fall

1987(Vol.VII,No.l), pp. 44-48.

Q-W

Why Charity? The Case for a Third Sector, by James Douglas. Fall

1987(Vol.VII,No.l), pp. 44-48.

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