Index to The Philanthropist Volume X

Cite as (1991), 10 Philanthrop. No., pp.

PREPARED BY CLAUDIA WILLETTS, M.L.S.

Subject Index

A

ADVOCACY SEE POLITICAL ADVOCACY

AUDITOR GENERAL. Canada

Report on tax treatment of charitable organizations, 1990

Spring 1991(Vol.X,No.1), pp. 42-45.

B

BALLARD ESTATE v. BALLARD ESTATE (1991), 3 O.R.(3d) 65

Ontario. Business interests held for charitable foundations. Disposition-Case comments

Winter 1991(Vol.X,No.4), pp. 51-52.

BANKING RESEARCH CENTRES. Universities

Winter 1991(Vol.X,No.4), pp. 42-46.

BETTER BUSINESS BUREAU

Evaluation of charitable organizations

Fall 1991(Vol.X,No.3), pp. 25-28.

BUSINESS INTERESTS HELD FOR CHARITABLE FOUNDATIONS. Ontario

Disposition-Case comments: Ballard Estate v. Ballard Estate (1991), 3 O.R.(3d) 65

Winter 1991(Vol.X,No.4), pp. 51-52.

c

CASE COMMENTS

Ontario. Business interest held for charitable foundations. Disposition-Case comments: Ballard Estate v. Ballard Estate (1991), 3 O.R.(3d) 65

Winter 19(Vol.X,No.4), pp. 51-52.

CASE COMMENTS

Testamentary gifts to charitable organizations. Income tax deductibility-Case comments: 0 ‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)

Winter 19(Vol.X,No.4), p. 52.

CHARITABLE FOUNDATIONS See also BUSINESS INTERESTS HELD FOR CHARITABLE FOUNDATIONS, COMMUNITY FOUNDATIONS

CHARITABLE FOUNDATIONS

Relationship with grant seekers: Development officers

Winter 1991(Vol.X,No.4), pp. 35-41. CHARITABLE GIFTS SEE GIFTS

CHARITABLE ORGANIZATIONS See also CHARITABLE FOUNDATIONS, GIFTS

TO CHARITABLE ORGANIZATIONS, UNITED WAY OF GREATER TORONTO

CHARITABLE ORGANIZATIONS

Charitable purpose related to political advocacy and tax credits

Spring 1991(Vol.X,No.1), pp. 33-37.

CHARITABLE ORGANIZATIONS Fund-raising strategies

Fall 1991(Vol.X,No.3), pp. 17-24.

CHARITABLE ORGANIZATIONS

Tax treatment. Discussion Paper from Revenue Canada, 1990. Response from Third

Sector

Summer 1991(Vol.X,No.2), pp. 20-27. Fal991(Vol.X,No.3), pp. 3-16.

CHARITABLE ORGANIZATIONS

Tax treatment. Report by Auditor General, 1990

Spring 1991(Vol.X,No.1), pp. 42-45.

CHARITABLE ORGANIZATIONS. England and Wales

Regulation. White Paper on Charities, 1989 and the Woodfield Report, 1987

Fall 1991(Vol.X,No.3), pp. 29-57. CHARITABLE SECTOR SEE THIRD SECTOR

CHARITABLE TRUSTS. Planned giving instruments

Summer 1991(Vol.X,No.2), pp. 3-19.

COLLABORATION. Nonprofit organizations

In joint ventures

Winter 1991(Vol.X,No.4), pp. 25-34.

COMMUNITY FOUNDATIONS

Spring 1991(Vol.X,No.1), pp. 26-32.

D

DEMOCRATIC POLITICAL PROCESS

Effects on the egalitarian justification of the welfare state

Winter 1991(Vol.X,No.4), pp. 3-24.

DEPARTMENT OF NATIONAL REVENUE SEE REVENUE CANADA DEVELOPMENT OFFICERS

Relationship with grant makers: Charitable foundations

Winter 1991(Vol.X,No.4), pp. 35-41.

DONATIONS SEE GIFTS TO CHARITABLE ORGANIZATIONS DONOR MARKETS

Ethnocultural donor markets. Fund-raising strategies

Spring 1991(Vol.X,No.1), pp. 38-41.

E

EDUCATIONAL INSTITUTIONS See also UNIVERSITIES

ENGLAND

Charitable organizations. Regulation. White Paper on Charities, 1989 and the

Woodfield Report, 1987

Fall 1991(Vol.X,No.3), pp. 29-57.

ETHNOCULTURAL DONOR MARKETS Fund-raising strategies

Spring 1991(Vol.X,No.1), pp. 38-41.

ETHNOCULTURAL GROUPS

Integration into mainstream social welfare agencies. Examples: United Way of

Greater Toronto

Spring 1991(Vol.X,No.1), pp. 18-25.

EVALUATION. Charitable organizations

By the Better Business Bureau-Critiques

Fa1991(Vol.X,No.3), pp. 25-28.

F

FINANCE RESEARCH CENTRES. Universities

Winter 1991(Vol.X,No.4), pp. 42-46. FOUNDATIONS SEE CHARITABLE FOUNDATIONS FUND RAISERS See also DEVELOPMENT OFFICERS

FUND RAISING See also PLANNED GIVING INSTRUMENTS FUND-RAISING EVENTS

Goods and services tax on fund-raising events. Tax treatment

Summer 1991(Vol.X,No.2), pp. 32-35.

FUND-RAISING STRATEGIES For charitable organizations

Fall 19(Vol.X,No.3), pp. 17-24.

FUND-RAISING STRATEGIES

In ethnocultural donor markets

Spring 1991 (Vol.X,No.1), pp. 38-41.

G

GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS Tax treatment

Winter 1991(Vol.X,No.4), p. 51.

GIFTS TO CHARITABLE ORGANIZATIONS

Testamentary gifts to charitable organizations. Income tax deductibility-Case comments: 0 ‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)

Winter 19(Vol.X,No.4), p. 52.

GIVING INSTRUMENTS

Planned giving instruments: Charitable trusts

Summer 19(Vol.X,No.2), pp. 3-19.

GOODS AND SERVICES TAX

On fund-raising events. Tax treatment

Summer 19(Vol.X,No.2), pp. 32-35.

GRANT MAKERS

Charitable foundations. Relationship with development officers

Winter 9(Vol.X,No.4), pp. 35-41. GREAT BRITAIN See also ENGLAND, WALES H

HEALTH CARE

Subsidized health care. Effects on poor people

Winter 1991(Vol.X,No.4), pp. 3-24.

I

INCOME TAX See also TAX TREATMENT INCOME TAX DEDUCTIBILITY. Testamentary gifts to charitable organizations-Case comments: 0‘Brien v. M.N.R. Tax Court of Canada (91 DTC 1349)

Winter 1991(Vol.X,No.4), p. 52.

INSURANCE SEE GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS

J-K

JOINT VENTURES. Collaboration of nonprofit organizations

Winter 1991(Yol.X,No.4), pp. 25-34.

L

LEGAL ADVICE

Affordable legal advice. Provision to nonprofit organizations. Pilot projects

Summer 1991(Vol.X,No.2), pp. 28-31.

LIFE INSURANCE SEE GIFTS OF LIFE INSURANCE TO CHARITABLE ORGANIZATIONS

LOW-INCOME PEOPLE

Effects of subsidized health care and socialized medicine

Winter 1991(Yol.X,No.4), pp. 3-24.

M

MEDICINE

Socialized medicine. Effects on poor people

Winter 1991 (Vol.X,No.4), pp. 3-24.

METROPOLITAN TORONTO COMMUNITY FOUNDATION Spring 1991(Vol.X,No.1), pp. 26-32.

N

NONPROFIT ORGANIZATIONS See also CHARITABLE ORGANIZATIONS

NONPROFIT ORGANIZATIONS Collaboration in joint ventures

Winter 1991(Yol.X,No.4), pp. 25-34.

0‘BRIEN v. M.N.R. Tax Court of Canada (91 DTC 1349)

Testamentary gifts to charitable organizations. Income tax deductibility-Case comments

Winter 1991(Vol.X,No.4), p. 52.

ONTARIO

Business interests held for charitable foundations. Disposition-Case comments:

Ballard Estate v. Ballard Estate (1991), 3 O.R. (3d) 65

Winter 19(Yol.X,No.4), pp. 51-52.

P-Q

THE PHILANTHROPIST/LE PHILANTHROPE

Volume IX-Indices

Summer 1991(Vol.X,No.2), pp. 44-60.

PLANNED GIVING INSTRUMENTS Charitable trusts

Summer 1991(Vol.X,No.2), pp. 3-19.

POLITICAL ADVOCACY

Related to charitable purpose of charitable organizations

Spring 1991(Vol.X,No.1), pp. 33-37.

POOR PEOPLE

Effects of subsidized health care and socialized medicine

Winter 1991(Vol.X,No.4), pp. 3-24.

PUBLIC FOUNDATIONS See also COMMUNITY FOUNDATIONS

R

REGISTERED CHARITIES SEE CHARITABLE ORGANIZATIONS RESEARCH CENTRES. Universities

Banking and finance research centres

Winter 1991(Vol.X,No.4), pp. 42-46.

REVENUE CANADA

Discussion Paper on tax treatment of charitable organizations, 1990. Responses

Summer 1991(Vol.X,No.2), pp. 20-27. Fall 19(Vol.X,No.3), pp. 3-16.

s

SOCIAL CHANGE

Adaptation. Suggestions for Third Sector

Winter 1991(Vol.X,No.4), pp. 47-50.

SOCIAL WELFARE AGENCIES

Mainstream social welfare agencies. Integration of ethnocultural groups. Examples: United Way of Greater Toronto

Spring 1991(Vol.X,No.1), pp. 18-25.

SPONSORSHIP. Banking and finance research centres in universities

Winter 1991(Vol.X,No.4), pp. 42-46.

T

TAX CREDITS

Related to charitable purpose of charitable organizations

Spring 1991(Voi.X,No.1), pp. 33-37.

TAX DEDUCTIBILITY. Testamentary gifts to charitable organizations.

Income tax deductibility-Case comments: 0’Brien v. M.N.R. Tax Court of Canada

(91 DTC 1349)

Winter 1991(Voi.X,No.4), p. 52.

TAX TREATMENT. Charitable organizations. Canada

Discussion Paper from Revenue Canada, 1990. Responses

Summer 1991(Voi.X,No.2), pp. 20-27. Fa111991(Voi.X,No.3), pp. 3-16.

TAX TREATMENT. Charitable organizations. Canada

Report by Auditor General, 1990

Spring 1991(Voi.X,No.1), pp. 42-45.

TAX TREATMENT. Gifts of life insurance to charitable organizations

Winter 1991(Voi.X,No.4), p. 51.

TAX TREATMENT. Goods and services tax on fund-raising events

Summer 1991(Voi.X,No.2), pp. 32-35. TAXES See also GOODS AND SERVICES TAX

TESTAMENTARY GIFTS TO CHARITABLE ORGANIZATIONS

Income tax deductibility-Case comments: 0’Brien v. M.N.R. Tax Court of Canada

(91 DTC 1349)

Winter 1991(Voi.X,No.4), p. 52.

THIRD SECTOR

Suggestions for adaptation to social change

Winter 1991(Voi.X,No.4), pp. 47-50.

TRUSTS. Planned giving instruments

Charitable trusts

Summer 1991(Voi.X,No.2), pp. 3-19.

u

UNITED KINGDOM See also ENGLAND, WALES

UNITED WAY OF GREATER TORONTO

Example of integration of ethnocultural groups into mainstream social welfare agencies

Spring 1991(Voi.X,No.1), pp. 18-25.

UNIVERSITIES

Banking and finance research centres

Winter 1991(Voi.X,No.4), pp. 42-46.

v

VOLUNTARY SECTOR Policy needs. Surveys

Spring 19(Vol.X,No.1), pp. 3-17.

W-Z

WALES

Charitable organizations. Regulation. White Paper on Charities, 1989 and the

Woodfield Report, 1987

Fali1991(Voi.X,No.3), pp. 29-57.

WELFARE STATE

Egalitarian justification. Effects of the democratic political process

Winter 1991(Voi.X,No.4), pp. 3-24.

WHITE PAPER ON CHARITIES. England and Wales

On government regulation of charitable organizations, 1989

Fall 19(Vol.X,No.3), pp. 29-57.

WOODFIELD REPORT. England and Wales

On government regulation of charitable organizations, 1987

Fall 1991(Vol.X,No.3), pp. 29-57.

Author Index

A-B

Baker, David

Rethinking Charity: What Do We Owe Each Other? (Viewpoint). Spring

19(Voi.X,No.1), pp. 33-37.

Bromley, E. Blake

Planned Giving Instruments: The Trust Spectrum. Summer 1991 (Voi.X,No.2), pp.

3-19.

A Response to “A Better Tax Administration in Support of Charities”. Fall

19(Vol.X,No.3), pp. 3-16.

C-D

Dickson, Mary Louise

Recent Tax Developments. Spring 19(Vol.X,No.1), 42-45.

-Summer 1991(Voi.X,No.2), pp. 32-35.

-Winter 1991(Vol.X,No.4), pp. 51-52.

E-G

Gregory, John D.

Charities Respond to the Minister of Revenue. Summer 1991(Vol.X,No.2), pp. 20-27.

Evaluating Charities: The Better Business Bureau (Viewpoint). Fall

1991(Vol.X,No.3), pp. 25-28.

H-K

Hughes, Mark D.

Middle Class Windfalls and the Poverty of the Welfare State. Winter

1991(Vol.X,No.4), pp. 3-24.

L

Lamont, Donald

Collaboration Not Competition! Winter 1991(Vol.X,No.4), pp. 25-34.

Lindquist, Evert

Agenda for a Changing Society (Viewpoint). Winter 1991(Vol.X,No.4), pp. 47-50.

M

Manes, Ronald

Affordable Legal Advice For Nonprofit Organizations. Summer 1991(Vol.X,No.2), pp. 28-31.

March, Valerie

Making Your Fund-Raising Strategy Accessible. Spring 19(Voi.X,No.1), pp. 38-41.

Matthews, Irene J.

Charitable Leverage: Banking and Finance Centres. Winter 1991(Voi.X,No.4), pp. 42-46.

McClure, Neville

The Charities White Paper and the Regulation of Charities In England and Wales.

Fa1991(Voi.X,No.3), pp. 29-57.

McCuaig, Ian

Competitive Fund-Raising Strategies. Fall 1991(Vol.X,No.3), pp. 17-24.

Murray, Laurence C.

Recent Tax Developments. Spring 19(Voi.X,No.1), pp. 42-45.

-Summer 1991(Voi.X,No.2), pp. 32-35.

-Winter 1991(Voi.X,No.4), pp. 51-52.

N-0

Omidvar, Ratna

Making Your Fund-Raising Strategy Accessible. Spring 1991(Voi.X,No.1), pp. 38-41.

P-S

Sharpe, Marjorie

The Community Foundation. Spring 1991(Voi.X,No.1), pp. 26-32.

T-W

Willetts, Claudia

Index to The Philanthropist Volume IX. Summer 1991(Voi.X,No.2), pp. 44-60.

Wilson, Benson

The Shifting Sands in Foundation Philanthropy. Winter 1991(Voi.X,No.4), pp. 35-41.

Wolf, Jacquelyn

Issues, Priorities and Structure of the Canadian Voluntary Sector. Spring

1991(Voi.X,No.1), pp. 3-17.

Wong, Joseph

Philanthropy and the “New Canada”: The Response of the United Way of Greater

Toronto. Spring 1991(Voi.X,No.1), pp. 18-25.

Title Index

A-B

Affordable Legal Advice For Nonprofit Organizations

Ronald Manes. Summer 1991(Voi.X,No.2), pp. 28-31.

Agenda for a Changing Society (Viewpoint)

Evert Lindquist. Winter 1991(Voi.X,No.4), pp. 47-50.

C-D

Charitable Leverage: Banking and Finance Centres

Irene J. Matthews. Winter 1991(Voi.X,No.4), pp. 42-46.

Charities Respond to the Minister of Revenue

John D. Gregory. Summer 1991(Voi.X,No.2), pp. 20-27.

The Charities White Paper and the Regulation of Charities in England and Wales

Neville McClure. Faii1991(Voi.X,No.3), pp. 29-57.

Collaboration Not Competition!

Donald Lamont. Winter 1991(Voi.X,No.4), pp. 25-34.

The Community Foundation

Marjorie Sharpe. Spring 1991(Voi.X,No.1), pp. 26-32.

Competitive Fund-Raising Strategies

Ian McCuaig. Fall 1991(Voi.X,No.3), pp. 17-24.

E-H

Evaluating Charities: The Better Business Bureau (Viewpoint)

John D. Gregory. Fall 1991(Voi.X,No.3), pp. 25-28.

1-L

Index to The Philanthropist Volume IX

Claudia Willetts. Summer 1991(Voi.X,No.2), pp. 44-60.

Issues, Priorities and Structure of the Canadian Voluntary Sector

Jacquelyn Wolf. Spring 1991(Voi.X,No.1), pp. 3-17.

M-0

Making Your Fund-Raising Strategy Accessible

Valerie March and Ratna Omidvar. Spring 1991(Voi.X,No.1), pp. 38-41.

Middle Class Windfalls and the Poverty of the Welfare State

Mark D. Hughes. Winter 1991(Voi.X,No.4), pp. 3-24.

P-Q

Philanthropy and the “New Canada”: The Response of the United Way of Greater

Toronto

Joseph Wong. Spring 1991(Voi.X,No.1), pp. 18-25.

Planned Giving Instruments: The Trust Spectrum

E. Blake Bromley. Summer 1991(Voi.X,No.2), pp. 3-19.

R

Recent Tax Developments

Mary Louise Dickson and Laurence C. Murray. Spring 9(Voi.X,No.1), pp. 42-45.

-Summer 1991(Voi.X,No.2), pp. 32-35.

-Winter 1991(Voi.X,No.4), pp. 51-52.

A Response to “A Better Tax Administration in Support of Charities”

E. Blake Bromley. Fall 1991(Voi.X,No.3), pp. 3-16.

Rethinking Charity: What Do We Owe Each Other? (Viewpoint)

David Baker. Spring 1991(Voi.X,No.1), pp. 33-37.

S-Z

The Shifting Sands in Foundation Philanthropy

Benson Wilson. Winter 1991(Voi.X,No.4), pp. 34-41.

Book Review Index

A-B

Beyond Success: How Volunteer Service Can Help You Begin Making a Life Instead of

Just a Living, by John F. Raynolds III and Eleanor Reynolds. Winter

1991(Voi.X,No.4), pp. 56-58.

C-E

Charitable Contributions in the OECD-A Tax Study, by Sheila Arvin McLean, Rona

Kluger and Robert Henrey. Faii1991(Voi.X,No.3), pp. 58-59.

Charity Begins At Home: Generosity and Self-Interest Among the Philanthropic Elite, by

Teresa Odendahl. Summer 1991(Voi.X,No.2), pp. 36-39.

F

The Family That Gave It All Back: Entrepreneurs in Philanthropy-The Devonian

Foundation, by Fred M. Diehl. Fall 1991(Voi.X,No.3), pp. 59-62.

G-K

The Golden Donors: A New Anatomy of the Great Foundations, by Waldemar A.

Nielsen. Winter 19(Vol.X,No.4), pp. 53-56.

L

The Law of Charitable and Non-Profit Organizations, by Donald J. Bourgeois. Summer

1991 (Vol.X,No.2), pp. 39-43.

M-Z

Managing the Non-Profit Organization: Principles and Practices, by Peter Drucker.

Spring 19(Vol.X,No.1), pp. 46-49.