Index to The Philanthropist Volume VIII
Cite as (1989), 8 Philanthrop. No., pp.
PREPARED BY CLAUDIA WILLETTS, M.L.S.
Subject Index
A
ACCOUNTING CONTROLS. Issuance of official donation receipts in charitable organizations with multiple branches
Summer 1989(Vol.VIII,No.3), pp. 28-40.
ADVERTISING CAMPAIGNS. United States
National advertising campaigns: Daring Goals for a Caring Society. Role in encouragement of community seJVice
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
ADVERTISING CAMPAIGNS. United States
National advertising campaigns: Daring Goals for a Caring Society. Role in encouragement of private charitable donations by Americans
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
AMERICAN CHARITIES
Private charitable donations to American charities by Canadians. Tax treatment-Case comments: Kenneth A. Shere v. M.N.R., 89 DTC 201
Summer 1989(Vol.VIII,No.3), pp. 61-62.
AMERICANS
Private charitable donations. Encouragement Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
ARTISTS
Tax treatment
Spring 1989(Vol.VIII,No.2), pp. 38-39.
ARTS ORGANIZATIONS
Tax treatment: special status-Proposals
Spring 1989(Vol.VIII,No.2), p. 39.
B
BOARD MEMBERS See also
DIRECTORS BRANCHES See also
CHARITABLE ORGANIZATIONS WITH MULTIPLE BRANCHES
BRITISH COLUMBIA
Corporate doctrine of ultra vires. Statutory modification
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
BUFFER AGENCIES. Ontario
Ontario Council on University Affairs. Higher education and the provincial government
Fa1989(Vol.VIII,No.4), pp. 17-23.
BUSINESSES See also
COMMUNITY ENTERPRISES
COMPANIES CORPORATIONS
BUSINESSES CARRIED ON BY HOSPITALS. Ontario
-Case comments
Summer 1989(Vol.VIII,No.3), pp. 60-61.
BUSINESSES CARRIED ON BY NON-PROFIT ORGANIZATIONS.
United States
Unfair competition with profit-making sector
Summer 1989(Vol.VIII,No.3), pp. 51-57.
c
CANADA CORPORA110NS ACI’
Incorporation of non-profit organizations. Information kits
Spring 1989(Vol.VIII,No.2), p. 38.
CANADA TRUST COMPANYv. ONTARIO HUMAN RIGHTS COMMISSION
(1988), 61 O.R.(2d)75
Ontario. Charitable corporations. Affairs. Intervention by law courts. Jurisdictional aspects-Case comments
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CAPITAL
Social investments using capital from endowment funds to provide financial assistance to non-profit community enterprises
Spring 1989(Vol.VIII,No.2), pp. 32-37.
CASE COMMENTS
England. Charitable corporations. Directors. Remuneration. Intervention by Chancery Court-Case comments: In Re The French Protestant
Hospital, [1951)1 Ch. 567
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CASE COMMENTS
Gifts of cultural property to institutions. Income Tax deductibility based on appraised fair market value-Case comments: A.D. Friedberg v. The Queen, 89 DTC 5015
Spring 1989(Vol.VIII,No.2), pp. 39-40.
CASE COMMENTS
Ontario. Businesses carried on by hospitals
Summer 1989(Vol.VIII,No.3), pp. 60-61.
CASE COMMENTS
Ontario. Charitable corporations. Affairs. Intervention by law courts. Jurisdictional aspects-Case comments: Re Feldman (David) Charitable Foundation (1987), 58 O.R. (2d)626(Surr. Ct), Public Trustee v. The Toronto Humane Society (1986), 60 O.R.(2d)236 and Canada Trust Company v. Ontario Human Rights Commission (1988), 61 O.R.(2d)75
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CASE COMMENTS
Private charitable donations by Canadians to American charities. Tax treatment-Case comments: Kenneth A. Shere v. MN.R., 89 DTC 201
Summer 1989(Vol.VIII,No.30), pp. 61.-62.
CASE COMMENTS
Testamentary gifts to charitable organizations abroad: trusts. Validity Case comments: Re Levy Estate (1989), 68 O.R.(2d) 385
Fall 1989(Vol.VIII,No.4), pp. 52-53.
CENTRAL GUARANTY TRUSTCO
Examples of corporate employee community service programs
Spring 1989(Vol.VIII,No.2), pp. 13-15.
CHARITABLE CORPORATIONS. England
Directors. Remuneration. Intervention by Chancery Court-
Case comments: In Re The French Protestant Hospital, [1951] 1 Ch. 567
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CHARITABLE CORPORATIONS. England
Terms of constitution related to jurisdiction of Chancery Court Case comments: Liverpool and District Hospital for Diseases of the Heart v. Attorney General, [1981]1 All E.R. 994
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CHARITABLE CORPORATIONS. Ontario
Affairs. Intervention by law courts. Jurisdictional aspects-
Case comments: Re Feldman (David) Charitable Foundation (1987), 58
O.R.(2d)626(Surr. Ct), Public Trustee v. The Toronto Humane Society (1986), 60 O.R.(2d)236 and Canada Trust Company v. Ontario Human
Rights Commission (1988), 61 O.R.(2d)75
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CHARITABLE CORPORATIONS AS TRUSTEES
-Case law
Spring 1989(Vol.VIJI,No.2), pp. 2-11.
CHARITABLE DONATIONS
Corporate charitable donations. Impediments
Fal989(Vol.VIII,No.4), pp. 3-16.
CHARITABLE DONATIONS
Corporate charitable donations. Validity. Effects of the doctrine of ultra vires-Case law
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
CHARITABLE DONATIONS
Corporate charitable donations by Canadian companies. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fall 1989(Vol.VIII,No.4), pp. 15-16.
CHARITABLE DONATIONS
Private charitable donations by Canadians. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIJI,No.1), pp. 3-30.
CHARITABLE DONATIONS
Private charitable donations by Canadians. Encouragement through income tax incentives: tax credits compared with tax deductions
Spring 1989(Vol.VIII,No.2), pp. 16-31.
CHARITABLE DONATIONS
Private charitable donations by Canadians. Tax treatment: two-tier tax credit system-Critiques
Spring 1989(Vol.VIJI,No.2), pp. 16-31.
CHARITABLE DONATIONS. Great Britain
Corporate charitable donations. Encouragement. Role of Charities Aid
Foundation
Fall/Winter 1988-89(Vol.VIJI,No.1), pp. 3-30.
CHARITABLE DONATIONS. Great Britain
Private charitable donations by employees. Encouragement. Role of Charities Aid Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
CHARITABLE DONATIONS. United States
Private charitable donations by Americans. Encouragement Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
CHARITABLE DONATIONS. United States
Private charitable donations to American charities by Canadians. Tax treatment-Case comments: Kenneth A. Shere v. MN.R., 89 DTC 201
Summer 1989(Vol.VIII,No.3), pp. 61-62.
CHARITABLE FOUNDATIONS
Program-related investments. Role in prevention of poverty-Legal aspects
Spring 1989(Vol.VIII,No.2), pp. 32-37.
CHARITABLE IMMUNITY. Canada and United States
Liability of volunteers working for charitable organizations
Summer 1989(Vol.VIII,No.3), pp. 3-15.
CHARITABLE ORGANIZATIONS See also
CHARITABLE FOUNDATIONS
GIFTS TO CHARITABLE ORGANIZATIONS
CHARITABLE ORGANIZATIONS Effects of multi-stage sales tax
Fall/Winter 1988-89(Vol.VIII,No.1), p. 65.
CHARITABLE ORGANIZATIONS
Fund-raising campaigns. Cost-effectiveness related to hiring fund-raising professionals
Fall 1989(Vol.VIII,No.4), pp. 34-45.
CHARITABLE ORGANIZATIONS
Unethical fund raising. Prevention. Role of education and regulation
Summer 1989(Vol.VIII,No.3), pp. 45-50.
CHARITABLE ORGANIZATIONS. Canada Statutory law-Proposed compilations Summer 1989(Vol.VIII,No.2), p. 40.
CHARITABLE ORGANIZATIONS. Canada
Taxable activities. Effects of Goods and Services Tax
Fall 1989(Vol.VIII,No.4), pp. 46-51.
CHARITABLE ORGANIZATIONS. Canada and United States
Volunteers. Liability. Charitable immunity
Summer 989(Vol.VIII,No.3), pp. 3-15.
CHARITABLE ORGANIZATIONS. Ontario
Documentation required to be submitted to Public Trustee pursuant to the Charities Accounting Act
Spring 989(Vol.VIII,No.2), p. 12.
CHARITABLE ORGANIZATIONS WITH MULTIPLE BRANCHES Issuance of official donation receipts. Accounting controls
Summer 989(Vol.VIII,No.3), pp. 28-40.
CHAR111ES ACCOUNTING ACT. Ontario
Documentation to be provided by charitable organizations to Public
Trustee pursuant to Charities Accounting Act
Spring 1989(Vol.VIII,No.2), p. 12.
CHARITIES AID FOUNDATION. Great Britain
Role in encouragement of corporate and employee charitable donations
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
COMMERCIAL ACTIVITIES See also
BUSINESSES CARRIED ON BY NON-PROFIT ORGANIZATIONS
COMMERCIAL ACTIVITIES. Non-profit organizations. United States
Related to special economic privileges
Summer989(Vol.VIII,No.3), pp. 51-57.
COMMUNITY ENTERPRISES
Non-profit community enterprises. Financial assistance provided by social investments using capital from endowment funds
Spring 989(Vol.VIII,No.2), pp. 32-37.
COMMUNITY-ORIENTED CORPORATIONS
As models for group homes in the mental health field
Fall 989(Vol.VIII,No.4), pp. 28-33.
COMMUNITY SERVICE See also
VOLUNTEERING
COMMUNITY SERVICE. United States
Encouragement. Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
COMMUNITY SERVICE PROGRAMS
Corporate employee community service programs
Summer 1989(Vol.VIII,No.3), pp. 16-27.
COMMUNITY SERVICE PROGRAMS
Corporate employee community service programs-Examples: Central
Guaranty Trustco
Spring 1989(Vol.VIII,No.2), pp. 13-15.
COMMUNITY SERVICE PROGRAMS. Toronto. Ontario
Corporate employee community service programs-Examples: Meals on
Wheels
Spring 1989(Vol.VIII,No.2), pp. 13-15.
COMPANIES See also
CORPORATE
CORPORATIONS TRUST COMPANIES
COMPANIES
Attitudinal changes towards corporate philanthropy
Fall 1989(Vol.VIII,No.4), pp. 3-16.
COMPANIES
Directors. Fiduciary duty. Breach of in making corporate gifts to charitable organizations. Challenge by shareholders
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
COMPANIES
Social responsibility related to profit motive
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
COMPANIES. Canada
Attitudinal and behavioural changes towards corporate charitable donations. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fal989(Vol.VIII,No.4), pp. 15-16.
COMPANIES. Great Britain
Private charitable donations by employees. Encouragement. Role of Charities Aid Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
COMPETITION. Businesses carried on by non-profit organizations. United
States
Unfair competition with profit-making sector
Summer 1989(Vol.VIII,No.3), pp. 51-57.
CONSTITUTION. Charitable corporations. England
Terms of constitution related to jurisdiction of Chancery Court-Case comments: Liverpool and District Hospital for Diseases of the Heart
v. Attorney General, (1981] 1 All E.R. 994
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CORPORATE CHARITABLE DONATIONS
By Canadian companies. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fall 1989(Vol.VIII,No.4), pp. 15-16.
CORPORATE CHARITABLE DONATIONS Impediments
Fall 1989(Vol.VIII,No.4), pp. 3-16.
CORPORATE CHARITABLE DONATIONS
Validity. Effects of the doctrine of ultra vires-Case law
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
CORPORATE CHARITABLE DONATIONS. Great Britain
Encouragement. Role of Charities Aid Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
CORPORATE EMPLOYEE COMMUNITY SERVICE PROGRAMS Summer 1989(Vol.VIII,No.3), pp. 16-27.
CORPORATE EMPLOYEE COMMUNITY SERVICE PROGRAMS
-Examples: Central Guaranty Trustco
Spring 1989(Vol.VIII,No.2), pp. 13-15.
CORPORATE EMPLOYEE COMMUNITY SERVICE PROGRAMS.
Toronto. Ontario
-Examples: Meals on Wheels
Spring 1989(Vol.VIII,No.2), pp. 13-15.
CORPORATIONS See also
BUSINESSES
CANADA CORPORA170NS ACT COMPANIES INCORPORATION
CORPORATIONS
Community-oriented corporations as models for group homes in the mental health field
Fall 1989(Vol.VIII,No.4), pp. 28-33.
CORPORATIONS. England
Charitable corporations. Directors. Remuneration. lnteiVention by Chancery Court-Case comments: In Re The French Protestant Hospital, [1951) 1 Ch. 567
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CORPORATIONS. Ontario
Charitable corporations. Affairs. lnteiVention by law courts. Jurisdiction aspects-Case comments: Re Feldman (David) Charitable Foundation (1987), 58 O.R(2d)626(Surr. Ct), Public Trustee v. The Toronto Humane Society (1986), 60 O.R.(2d)236 and Canada Trust Company v. Ontario Human Rights Commission (1988), 61 O.R(2d)75
Spring 1989(Vol.VIII,No.2), pp. 2-11.
CORPORATIONS AS TRUSTEES
Charitable corporations as trustees-Case law
Spring 1989(Vol.VIII,No.2), pp. 2-11.
COUNCIL FOR CHARITABLE SUPPORT SEE
CHARITIES AID FOUNDATION
COUNCIL OF ONTARIO UNIVERSITIES SEE
ONTARIO COUNCIL ON UNIVERSITY AFFAIRS
CULTURAL PROPERTY See also
GIFTS OF CULTURAL PROPERTY TO INSTITUTIONS
D
DARING GOALS FOR A CARING SOCIETY. United States
National advertising campaigns to encourage community service and private charitable donations
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
DEPARTMENT OF NATIONAL REVENUE SEE
REVENUE CANADA
DIRECTORS. Charitable corporations. England
Remuneration. InteiVention by Chancery Court-Case comments:
In Re The French Protestant Hospital, [1951) 1 Ch. 567
Spring 1989(Vol.VIII,No.2), pp. 2-11.
DIRECTORS. Companies
Fiduciary duty. Breach of in making corporate gifts to charitable organizations. Challenge by shareholders
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
DONATION RECEIPTS
Official donation receipts. Issuance by charitable organizations with
multiple branches. Accounting controls
Summer 1989(Vol.VIII,No.3), pp. 28-40.
DONATION RECEIPTS
Official donation receipts. Revenue Canada Interpretation Bulletins, January 27, 1989
Spring 1989(Vol.VIII,No.2), p. 38.
DONATIONS See also
GIFTS TO CHARITABLE ORGANIZATIONS
DONATIONS
Corporate charitable donations. Impediments
Fall 1989(Vol.VIII,No.4), pp. 3-16.
DONATIONS
Corporate charitable donations. Validity. Effects of the doctrine of ultra
vires-Case law
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
DONATIONS
Corporate charitable donations by Canadian companies. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fall 1989(Vol.VIII,No.4), pp. 15-16.
DONATIONS
Private charitable donations by Canadians. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
DONATIONS
Private charitable donations by Canadians. Encouragement through income tax incentives: tax credits and tax deductions
Spring 1989(Vol.VIII,No.2), pp. 16-31.
DONATIONS. Great Britain
Private charitable donations by employees. Encc;>uragement. Role of
Charities Aid Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
DONATIONS. United States
Private charitable donations by Americans. Encouragement. Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
DONATIONS TO AMERICAN CHARITIES
Private charitable donations to American charities by Canadians. Tax treatment-Case comments: Kenneth A. Shere v. MN.R., 89 DTC 201
Summer 1989(Vol.VIII,No.3), pp. 61-62.
DONORS
To alumni fund-raising campaigns of universities. Motivation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 56-64.
E
EDUCATION See also
HIGHER EDUCATION
EDUCATION
Role in prevention of unethical fund raising by charitable organizations
Summer 1989(Vol.VIII,No.3), pp. 45-50.
EDUCATIONAL INSTITUTIONS See also
UNIVERSITIES
EMPLOYEE COMMUNITY SERVICE PROGRAMS Corporate employee community service programs
Summer 1989(Vol.VIII,No.3), pp. 16-27.
EMPLOYEE COMMUNITY SERVICE PROGRAMS
Corporate employee community service programs-Examples: Central
Guaranty Trustco
Summer 1989(Vol.VIII,No.2), pp. 13-15.
EMPLOYEE COMMUNITY SERVICE PROGRAMS. Toronto. Ontario Corporate employee community service programs-Examples: Meals on Wheels
Summer 1989(Vol.VIII,No.2), pp. 13-15.
EMPLOYEES. Companies. Great Britain
Private charitable donations. Encouragement. Role of Charities Aid
Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
ENGLAND
Charitable corporations. Directors. Remuneration. Intervention by Chancery Court-Case comments: In Re The French Protestant Hospital, (1951) 1 Ch. 567
Spring 1989(Vol.VIII,No.2), pp. 2-11.
ENGLAND
Common law regarding corporate gifts to charitable organizations. Development
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
ETHICS
See also
UNETHICAL
F
RE FEWMAN (DAVID) CHARITABLE CORPORA110N
(1987), 58 O.R.(2d)626(Surr. Ct)
Ontario. Charitable corporations. Affairs. Intervention by law courts. Jurisdictional aspects-Case comments
Spring 1989(Vol.VIII,No.2), PI’· 2-11.
FOREIGN CHARITABLE ORGANIZATIONS SEE
DONATIONS TO AMERICAN CHARITIES
GIFTS TO CHARITABLE ORGANIZATIONS ABROAD
FOUNDATIONS SEE
CHARITABLE FOUNDATIONS
A.D. FRIEDBERG v. THE QUEEN, 89 DTC 5015
Gifts of cultural property to institutions. Income tax deductibility based on appraised fair market value-Case comments
Spring 1989(Vol.VIII,No.2), pp. 39-40.
FUND RAISING. Charitable organizations
Unethical fund raising. Prevention. Role of education and regulation
Summer 1989(Vol.VIII,No.3), pp. 45-50.
FUND-RAISING CAMPAIGNS. Charitable organizations
Cost-effectiveness related to hiring fund-raising professionals
Fall 1989(Vol.VIII,No.4), pp. 34-45.
FUND-RAISING CAMPAIGNS. Universities
Alumni fund-raising campaigns. Motivation of donors
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 56-64.
G
GIFTS OF CULTURAL PROPERTY TO INSTITUTIONS
Income tax deductibility based on appraised fair market value-Case comments: AD. Friedberg v. The Queen, 89 DTC 5015
Spring 1989(Vol.VIII,No.2), pp. 39-40.
GIFTS TO CHARITABLE ORGANIZATIONS See also
CHARITABLE DONATIONS
GIFTS OF CULTURAL PROPERTY TO INSTITUTIONS
GIFTS TO CHARITABLE ORGANIZATIONS ABROAD
GIFTS TO CHARITABLE ORGANIZATIONS
Corporate gifts to charitable organizations by directors. Challenge by shareholders based on breach of fiduciary duty
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
GIFTS TO CHARITABLE ORGANIZATIONS
Tax deductible gifts to charitable organizations. Revenue Canada
Interpretation Bulletins, January 27, 1989
Spring 1989(Vol.VIII,No.2), p. 38.
GIFTS TO CHARITABLE ORGANIZATIONS. United States
Common law regarding corporate gifts to charitable organizations. Development and statutory modification
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
GIFTS TO CHARITABLE ORGANIZATIONS ABROAD
Testamentary gifts to charitable organizations abroad: trusts. Validity Case comments: Re Levy Estate (1989), 68 O.R(2d) 385
Fall 1989(Vol.VIII,No.4), pp. 52-53.
GIFTS TO CHARITABLE ORGANIZATIONS ABROAD See also
DONATIONS TO AMERICAN CHARmES
GOOD SAMARITAN LEGISLATION. Canada and United States
Statutory protection against liability of non-medical and medical rescuers in emergencies
Summer 1989(Vol.VIII,No.3), pp. 3-15.
GOODS AND SERVICES TAX. Canada
Effects on taxable activities of charitable organizations and non-profit organizations
Fall 1989(Vol.VIII,No.4), pp. 46-51.
GREAT BRITAIN See also
ENGLAND GREAT BRITAIN
Corporate and employee charitable donations. Encouragement. Role of
Charities Aid Foundation
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
GROUP HOMES. Mental health field
As models of community-oriented corporations
Fall 1989(Vol.VIII,No.4), pp. 28-33.
H
HIGHER EDUCATION. Ontario
And the provincial government. Buffer agencies: Ontario Council on University Affairs
Fall 1989(Vol.VIII,No.4), pp. 17-23.
HOSPITALS See Also
BUSINESSES CARRIED ON BY HOSPITALS
1-J
IMAGINE CAMPAIGN. Public awareness programs
Role in encouragement of attitudinal and behavioural changes towards corporate charitable donations by Canadian companies
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fal989(Vol.VIII,No.4), pp. 15-16.
IMAGINE CAMPAIGN. Public awareness programs
Role in encouragement of attitudinal and behavioural changes towards personal volunteering and private charitable donations by Canadians
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
IN RE THE FRENCH PROTESTANT HOSPITAL, (1951) 1 Ch. 567
England. Charitable corporations. Directors. Remuneration. Intervention by Chancery Court-Case comments
Spring 1989(Vol.VIII,No.2), pp. 2-11.
INCORPORATION. Non-profit organizations
Under Canada Corporations Act. Information kits
Spring 1989(Vol.VIII,No.2), p. 38.
INFORMATION See also
SELF-HELP CLEARING HOUSE OF METRO TORONTO
INVESTMENTS
Program-related investments by charitable foundations. Role in prevention of poverty-Legal aspects
Spring 989(Vol.VIII,No.2), pp. 32-37.
INVESTMENTS
Social investments using capital from endowment funds to provide financial assistance to non-profit community enterprises
Spring 1989(Vol.VIII,No.2), pp. 32-37.
K
KENNETH A. SHERE v. MN.R., 89 DTC 201
Private charitable donations by Canadians to American charities. Tax treatment-Case comments: Kenneth A. Shere v. MN.R., 89 DTC 201
Summer 1989(Vol.VIII,No.3), pp. 61-62.
L
LAW. Charitable organizations. Canada
Statutory law-Proposed compilations
Spring 1989(Vol.VIII,No.2), p. 40.
LEGISLATION. Canada and United States
Good Samaritan legislation against liability of non-medical and medical rescuers in emergencies. Statutory protection
Summer 1989(Vol.VIII,No.3), pp. 3-15.
RE LEVY ESTATE (1989), 68 O.R.(2d) 385
Testamentary gifts to charitable organizations abroad: trusts. Validity Case comments
Fall 1989(Vol.VIII,No.4), pp. 52-53.
LIABILITY. Non-medical and medical rescuers in emergencies. Canada and
United States
Statutory protection: Good Samaritan legislation
Summer 1989(Vol.VIII,No.3), pp. 3-15.
LIABILITY. Volunteers working for charitable organizations. Canada and
United States
Charitable immunity
Summer 1989(Vol.VIII,No.3), pp. 3-15.
M
MARKET VALUE. Gifts of cultural property to institutions
Appraised fair market value. Income tax deductibility-Case comments:
A.D. Friedberg v. The Queen, 89 DTC 5015
Spring 1989(Vol.VIII,No.2), pp. 39-40. MARKETING. Philanthropy
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
MASS MEDIA
Successful use of to change public attitudes and behaviour towards physical fitness-Examples: Participaction
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
MEALS ON WHEELS. Toronto. Ontario
Examples of corporate employee community service programs
Spring 1989(Vol.VIII,No.2), pp. 13-15.
MEDICAL RESCUERS. Canada and United States
In emergencies. Liability. Statutory protection: Good Samaritan legislation
Summer 1989(Vol.VIII,No.3), pp. 3-15.
MENTAL HEALTH FIELD
Group homes as models of community-oriented corporations
Fall 1989(Vol.VIII,No.4), pp. 28-33.
MOTIVATION. Donors to alumni fund-raising campaigns of universities
Fall/Winter 1988-89(Vol.VIII.No.1), pp. 56-64.
MULTI-STAGE SALES TAX See also
GOODS AND SERVICES TAX
MULTI-STAGE SALES TAX
Effects on non-profit organizations
Fall/Winter 1988-89(Vol.VIII,No.1), p. 65.
N
NON-PROFIT ORGANIZATIONS See also
BUSINESSES CARRIED ON BY NON-PROFIT ORGANIZATIONS CHARITABLE ORGANIZATIONS
HOSPITALS
NON-PROFIT ORGANIZATIONS Effects of multi-stage sales tax
Fall/Winter 1988-89(Vol.VIII,No.1), p. 65.
NON-PROFIT ORGANIZATIONS
Incorporation under Canada Corporations Act. Information kits
Spring 1989(Vol.VIII,No.2), p. 38.
NON-PROFIT ORGANIZATIONS
Taxable activities. Effects of Goods and Services Tax
Fall 1989(Vol.VIII,No.4), pp. 46-51.
NON-PROFIT ORGANIZATIONS
Voluntary non-profit organizations: self-help/mutual aid groups
Fall 1989(Vol.VIII,No.4), pp. 24-27.
NON-PROFIT ORGANIZATIONS. United States
Special economic privileges related to commercial activities
Summer 1989(Vol.VIII,No.3), pp. 51-57.
ONTARIO
Charitable corporations. Affairs. InteJVention by law courts. Jurisdictional aspects-Case comments: Re Feldman (David) Charitable Foundation (1987), 58 O.R.(2d)626 (Surr. Ct), Public Trustee v. The Toronto Humane Society (1986), 60 O.R.(2d)236 and Canada Trust Company v. Ontario Human Rights Commission (1988), 61 O.R.(2d)75
Spring 1989(Vol.VIII,No.2), pp. 2-11.
ONTARIO
Charitable organizations. Documentation required to be submitted to
Public Trustee pursuant to the Charities Accounting Act
Spring 1989(Vol.VIII,No.2), p. 12.
ONTARIO
Ontario Law Reform Commission study of law governing charitable organizations-Terms of reference
Summer 1989(Vol.VIII,No.3), pp. 67-70.
ONTARIO
Provincial government and higher education. Buffer agencies: Ontario Council on University Affairs
Fall 1989(Vol.VIII,No.4), pp. 17-23.
ONTARIO
Toronto. Corporate employee community service programs-Examples: Meals on Wheels
Spring 1989(Vol.VIII,No.2), pp. 13-15.
ONTARIO
Toronto. Self-Help Clearing House of Metro Toronto
Fall 1989(Vol.VIII,No.4), pp. 24-27.
ONTARIO COUNCIL ON UNIVERSITY AFFAIRS
Buffer agency between higher education and the provincial government
Fall 1989(Vol.VIII,No.4), pp. 17-23.
p
PARTICIPACTION
Example of successful use of mass media to change public attitudes and behaviour towards physical fitness
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
THE PHILANTHROPIST/LE PHILANTHROPE
History, 1972-1989
Summer 1989(Vol.VIII,No.3), pp. 58-59.
PHILANTHROPY
Corporate philanthropy. Attitudinal changes of companies
Fall 1989(Vol.VIII,No.4), pp. 3-16.
PHILANTHROPY
Information campaigns. Development
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
PHILANTHROPY Marketing
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
PHILANTHROPY
Principles related to moral obligations of society
Summer 1989(Vol.VIII,No.3), pp. 41-44.
PHILANTHROPY
Public awareness programs. Development
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
PROFIT-MAKING SECTOR. United States
Unfair competition from businesses carried on by non-profit organizations
Summer 1989(Vol.VIII,No.3), pp. 51-57.
PROFIT MOTIVE. Companies
Related to social responsibility
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
PROGRAM-RELATED INVESTMENTS
By charitable foundations. Role in prevention of poverty-Legal aspects
Spring 1989(Vol.VIII,No.2), pp. 32-37.
PUBLIC AWARENESS PROGRAMS
IMAGINE campaign. Role in encouragement of attitudinal and behavioural changes towards corporate charitable donations by Canadian companies
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30. Fall 1989(Vol.VIII,No.4), pp. 15-16.
PUBLIC AWARENESS PROGRAMS
IMAGINE campaign. Role in encouragement of attitudinal and behavioural changes towards personal volunteering and private charitable donations by Canadians
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
PUBLIC AWARENESS PROGRAMS. Philanthropy
Development
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
PUBLIC TRUSTEE. Ontario
Documentation required to be submitted by charitable organizations pursuant to Charities Accounting Act
Spring 1989(Vol.VIII,No.2), p. 12.
PUBLIC TRUSTEE v. THE TORONTO HUMANE SOCIETY
(1986), 60 O.R.(2d)236
Ontario. Charitable corporations. Affairs. Intervention by law courts. Jurisdictional aspects-Case comments
Spring 1989(Vol.VIII,No.2), pp. 2-11.
Q-R
RECEIPTS
Official donation receipts. Issuance by charitable organizations with multiple branches. Accounting controls
Summer 1989(Vol.VIII,No.3), pp. 28-40.
RECEIPTS
Official donation receipts. Revenue Canada Interpretation Bulletins, January 27, 1989
Spring 1989(Vol.VIII,No.2), p. 38.
REGISTERED CHARITIES SEE
CHARITABLE ORGANIZATIONS
RESCUERS. Canada and United States
Non-medical and medical rescuers in emergencies. Liability. Statutory protection: Good Samaritan legislation
Summer 1989(Vol.VIII,No.3), pp. 3-15.
RESPONSIBILITY. Companies
Social responsibility related to profit motive
Fall/Winter 1988-89(Vol.VIII,No.t), pp. 31-55.
REVENUE CANADA
Interpretation Bulletins on tax deductible gifts to charitable organizations and official donation receipts, January 27, 1989
Spring 1989(Vol.VIII,No.2), p. 38.
s
SELF-HELP CLEARING HOUSE OF METRO TORONTO
Fall 1989(Vol.VIII,No.4), pp. 24-27.
SELF-HELP/MUTUAL AID GROUPS. Voluntary non-profit organizations
Fall 1989(Vol.VIII,No.4), pp. 24-27.
SOCIAL INVESTMENTS
Uses of capital from endowment funds to provide financial assistance to non-profit community enterprises
Spring 1989(Vol.VIII,No.2), pp. 32-37.
SOCIAL RESPONSIBILITY. Companies
Related to profit motive
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
T
TAX CREDITS. Income tax incentives
Compared with tax deductions in encouragement of private charitable donations by Canadians
Spring 1989(Vol.VIII,No.2), pp. 16-31.
TAX DEDUCTIBLE GIFTS TO CHARITABLE ORGANIZATIONS
Income tax deductible gifts to charitable organizations. Revenue Canada
Interpretation Bulletins, January 27, 1989
Spring 1989(Vol.VIII.No.2), p. 38.
TAX DEDUCTIBILITY. Gifts of cultural property to institutions Income tax deductibility based on appraised fair market value Case comments: A.D. Friedberg v. 1T1e Queen, 89 DTC 5015
Spring 1989(Vol.VIII,No.2), pp. 39-40.
TAX DEDUCTIONS. Income tax incentives
Compared with tax credits in encouragement of private charitable donations by Canadians
Spring 1989(Vol.VIII,No.2), pp. 16-31.
TAX INCENTIVES
Income tax incentives: tax credits compared with tax deductions in encouragement of private charitable donations by Canadians
Spring 1989(Vol.VIII,No.2), pp. 16-31.
TAX TREATMENT. Artists and arts organizations
Spring 1989(Vol.VIII,No.2), pp. 38-39.
TAX TREATMENT. Private charitable donations by Canadians
Two-tier tax credit system-critiques
Spring 1989(Vol.VIII,No.2), pp. 16-31.
TAX TREATMENT. Private charitable donations by Canadians to American charities
-Case comments: Kenneth A. Shere v. M.N.R., 89 DTC 201
Summer 1989(Vol.VIII,No.3), pp. 61-62.
TAXABLE ACTIVITIES. Charitable organizations and non-profit organizations. Canada
Effects of Goods and Services Tax
Fall 1989(Vol.Vlii,No.4), pp. 46-51.
TAXES
See also
GOODSANDSERVICESTAX INCOME TAX
MULTI-STAGE SALES TAX
TRUST COMPANIES See also
CANADA TRUST COMPANY
CENTRAL GUARANTY TRUSTCO
TRUSTEES See also
CHARITABLE CORPORATIONS AS TRUSTEES
PUBLIC TRUSTEE
TRUSTS. Testamentary gifts to charitable organizations abroad
Validity-Case comments: Re Levy Estate (1989), 68 O.R(2d) 385
Fall 1989(Vol.VIII,No.4), pp. 52-53.
u
UNETHICAL FUND RAISING. Charitable organizations
Prevention. Role of education and regulation
Summer 1989(Vol.VIII,No.3), pp. 45-50.
UNITED KINGDOM See also
ENGLAND
UNITED STATES See also
AMERICAN CHARITIES
UNITED STATES
Businesses carried on by non-profit organizations. Unfair competition with profit-making sector
Summer 1989(Vol.VIII,No.3), pp. 51-57.
UNITED STATES
Charitable organizations. Volunteers. Liability. Charitable immunity
Summer 1989(Vol.VIII,No.3), pp. 3-15.
UNITED STATES
Common law regarding corporate gifts to charitable organizations. Development and statutory modification
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
UNITED STATES
Community service. Encouragement. Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
UNITED STATES
Emergencies. Non-medical and medical rescuers. Liability. Statutory protection: Good Samaritan legislation
Summer 1989(Vol.VIII,No.3), pp. 3-15.
UNITED STATES
Private charitable donations by Americans. Encouragement. Role of national advertising campaigns: Daring Goals for a Caring Society
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
UNIVERSITIES See also
ONTARIO COUNCIL ON UNIVERSITY AFFAIRS
UNIVERSmES
Alumni fund-raising campaigns. Motivation of donors
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 56-64.
V-Z
VOLUNTEER PROGRAMS See also
CORPORATE EMPLOYEE COMMUNITY SERVICE PROGRAMS VOLUNTEERING. Canada
Personal volunteering. Attitudinal and behavioural changes. Encouragement. Role of public awareness programs: IMAGINE campaign
Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
VOLUNTEERS. Charitable organizations. Canada and United States
Liability. Charitable immunity
Summer 1989(Vol.VIII,No.3), pp. 3-15.
Author Index
A
Allen, Kerry Kenn
Creating a Corporate Volunteer Community. Summer 1989(Vol.VIII,No.3),
pp. 16-27.
Arlett, Allan
Corporate Giving: Why Non-Profits Are Vulnerable. Fall
1989(Vol.VIII,No.4), pp. 3-16.
Public Awareness Programs for Philanthropy. Fall/Winter
1988-89(Vol.VIII,No.1), pp. 3-30.
Austin, Neville
“But we meant well!”: T11e Liability of Good Samaritans and Charities and Their Volunteers. Summer 1989(Vol.VIII,No.3), pp. 3-15.
B
Bennet, James T.
Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition. Summer 1989(Vol.VIII,No.3), pp. 51-57.
C-D
Dickson, Mary Louise
Recent Tax Developments. Fall/Winter 1988-89(Vol.VIII,No.1), p. 65.
– Spring 1989(Vol.VIII,No.2), pp. 38-40.
-Summer 1989(Vol.VIII,No.3), pp. 60-62.
DiLorenzo, Thomas J.
Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition. Summer 1989(Vol.VIII,No.3), pp. 51-57.
E-G
Gilbert, Nathan
Socia/ Investing: Using Capital to Promote Foundation Goals.
Spring 1989(Vol.VIII,No.2), pp.32-37.
Graham, Colin
The Ontario Council on University Affairs: A Buffer Agency.
Fall 1989(Vol.VIII,No.4), pp. 17-23.
Greenfield, James M.
How Fund-Raising Cost Measurements Assist in Hiring Fund-Raising
Professionals. Fall 1989(Vol.VIII,No.4), pp. 34-45.
H-L
Hughes, Mark D.
Unmasking the 1Wo-1ier Tax-Credit Scheme (Viewpoint).
Spring989(Vol.VIII,No.2), pp. 16-31.
Kociol, Lori
A Little Goes a Long Way: Investing in the Self-Help/Mutual Aid Movement.
Fall989(Vol.VIII,No.4), pp. 24-27.
M
MacFarlane, John
The Case Against Self-Serving Philanthropy (Viewpoint).
Summer 1989(Vol.VIII,No.3), pp. 41-44.
MacLachlan-Toonders, Holly .
The Goods and Services Tax: An Update for Charities and NonProfit
Organizations (Recent Tax Developments). Fall 1989(Vol.VIII,No.4), pp. 46-51.
MacLeod, Gregory
A Therapeutic Alliance With Business (Viewpoint). Fall 1989(Vol.VIII,No.4), pp. 28-33.
Martin, Bella R.
The Validity of Corporate Gifts. Fall/Winter 988-89(Vol.VIII,No.1), pp. 31-55.
McPhie, Douglas
Control of Official Receipts in a Multi-Branch Environment.
Summer989(Vol.VIII,No.3), pp. 28-40.
Mount. Joan
A Study of Donors to a University Campaign. Fall/Winter
Murray, Laurence C.
Recent Tax Developments. Fall/Winter 988-89(Vol.VIII,No.1), p. 65.
-Spring989(Vol.VIII,No.2), pp. 38-40.
-Summer989(Vol.VIII,No.3), pp. 60-62.
N-Q
Quirion, France
A Study of Donors to a University Campaign. Fall/Winter988-89(Vol.VIII,No.1), pp. 56-64.
R-S
Skene, David J.
The Development of a Successful Corporate Volunteer Program.
Spring 1989(Vol.VIII,No.2}, pp. 13-15.
T-V
Vandor, LA
Case comment: In Re The French Protestant Hospital: The Interventionist
Role of the Court. Spring 1989(Vol.VIII,No.2}, pp. 3-ll.
w-z
Willetts, Claudia
Index to The Philanthropist Volume VII. Spring 1989(Vol.VIII,No.2},
pp. 45-76.
Wolstenholme, Len
· The Regulation of Fund Raising for Charities. Summer 1989(Vol.VIII,No.3},
pp. 45-50.
Title Index
A-B
A Brief History of The Philanthropist
Summer 1989(Vol.VIII,No.3}, pp. 58-59.
“But we meant well!”: The Liability of Good Samaritans and Charities and Their
Volunteers
Neville Austin. Summer 1989(Vol.VIII,No.3}, pp. 3-15.
c
The Case Against Self-Serving Philanthropy (V’U!Wpoint)
John MacFarlane. Summer 1989(Vol.VIII,No.3}, pp. 41-44.
Case comment: In Re The French Protestant Hospital: The Interventionist Role of the Court
LA Vandor. Spring 1989(Vol.VIII,No.2}, pp. 3-11.
Commercial Nonprofit Enterprises in the United States: The Phenomenon of
Unfair Competition
James T. Bennet and Thomas J. DiLorenzo. Summer 1989 (Vol.VIII,No.3}, pp. 51-57.
Control of Official Receipts in a Multi-Branch Environment
Douglas McPhie. Summer 1989(VolVIII,No.3), pp. 28-40.
Corporate Giving: Why Non-Profits Are Vulnerable
Allan Arlett Fall 1989(Vol.VIII,No.4), pp. 3-16.
Creating a Corporate Volunteer Community
Kerry Kenn Allen. Summer 1989(Vol.VIII,No.3}, pp. 16-27.
D
The Development of a Successful Corporate Volunteer Program
David J. Skene. Spring 1989(Yol.VIII,No.2), pp. 13-15.
E-F
A Further Note on Re Levy Estate
Fall 1989(Yol.VIII,No.4), p. 52.
G
The Goods and Services Tax: An Update for Charities and NonProfit
Organizations (Recent Tax Developments)
Holly MacLachlan-Toonders. Fall 1989(Vol.VIII,No.4), pp. 46-51.
H
How Fund-Raising Cost Measurements Assist in Hiring Fund-Raising Professionals
James M. Greenfield. Fall 1989(Vol.VIII,No.4), pp. 34-45.
I
Index to The Philanthropist Volume VII
Claudia Willetts. Spring 1989(Yo1.VIII,No.2), pp. 45-76.
J-L
A Little Goes a Long Way: Investing in the Self-Help/Mutual Aid Movement
Lori Kociol. Fall 1989(Yol.VIII,No.4), pp. 24-27.
M-0
The Ontario Council on University Affairs: A Buffer Agency
Colin Graham. Fa1989(Yol.VIII,No.4), pp. 17-23.
Ontario Law Reform Commission to Study Charities Law
Summer 1989(Vol.VIII,No.3), pp. 67-70.
p
Public Awareness Programs for Philanthropy
Allan Arlett. Fall/Winter 1988-89(Vol.VIII,No.1), pp. 3-30.
Public Trustee’s Notice For Ontario Charities
Spring 1989(Yol.VIII,No.2), p. 12.
Q-R
Recent Tax Developments
Mary Louise Dickson and Laurence C. Murray. Fall/Winter 1988- 89(Vo1.VIII,No.1), p. 65.
-Spring 1989(Yol.VIII,No.2), pp. 38-40.
-Summer 1989(Vol.VIII,No.3), pp. 60-62.
Holly MacLachlan-Toonders, Fall 1989(Vol.VIII,No.4), pp. 46-51.
The Regulation of Fund-Raising for Charities
Len Wolstenholme. Summer 1989(Vol.VIII,No.3), pp. 45-50.
s
Social Investing: Using Capital to Promote Foundation Goals
Nathan Gilbert. Spring 1989(Vol.VIII,No.2), pp.32-37.
A Study of Donors to a University Campaign
Joan Mount and France Quirion. Fall/Winter 1988-89(Vol.VIII,No.1),
pp. 56-64.
T
A Therapeutic Alliance With Business (Viewpoint)
Gregory MacLeod. Fall 1989(Vol.VIII,No.4), pp. 28-33.
u
Unmasking the Two-Tier Tax-Credit Scheme (Viewpoint)
Mark D. Hughes. Spring 1989(Vol.VIII,No.2), pp. 16-31.
V-Z
The Validity of Corporate Gifts
BellaR. Martin. Fall/Winter 1988-89(Vol.VIII,No.1), pp. 31-55.
Book Review Index
A-C
The Canadian Directory to Foundations (Incorporating 111e Canadian Index to Foundation Grants). Eighth Edition, by Allan Arlett and Norah McClintock. Summer 1989(Vol.VIII,No.3), pp. 63-65.
Canadian Taxation of Charities and Donations (3rd ed.), by Arthur B.C.
Drache. Fall/Winter 1988-89(Vol.VIII,No.1), pp. 68-71.
D-L
Enterprise in the Nonprofit Sector, by J.C. Crimmins and M. Keil. Spring
1989(Vol.VIII,No.2), pp. 41-44.
M
Managing Voluntary Organizations, by Geoff Poulton. Summer
1989(Vol.VIII,No.3), pp. 65-66.
N-R
The Notfor-Pro.fit Incorporator’s Handbook, by the Companies Branch of the Ministry of Consumer and Commercial Relations and the Public Trustee, Ministry of the Attorney General, Ontario. Fall 1989 (Vol.VIII,No.4), pp. 55-57.
S-Z
Self-Help Accounting: A Guide for the Volunteer Treasurer, by John Paul
Dalsimer. Fall 1989(Vol.VIII,No.4), pp. 54-55.
