Index to The Philanthropist Volume VIII

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.