PREPARED BY CLAUDIA WILLETTS, M.L.S.
Subject Index
A
ADVOCACY SEE POLITICAL ADVOCACY AMALGAMATION. Nonprofit organizations
Management 2002(Vol.17,No.1), pp. 49–74
ART DONATION PROGRAMS. Discussion of special Canada Customs and Revenue
Agency auditing issues 2003(Vol.17,No.4), pp. 38–69
AUDITS. Charitable organizations
By Canada Customs and Revenue Agency—Advice to charities 2003(Vol.17,No.4), pp. 38–69
B
BROADCASTERS SEE COMMUNITY BROADCASTING ORGANIZATIONS BUSINESSES SEE RELATED BUSINESSES
C
CANADA CORPORATIONS ACT
Applications to charitable organizations and nonshare capital corporations 2002(Vol.17,No.1), pp. 40–48
CANADA CUSTOMS AND REVENUE AGENCY
Audits of charitable organizations—Advice to charities 2003(Vol.17,No.4), pp. 38–69
CANADA CUSTOMS AND REVENUE AGENCY Discussion of special auditing issues 2003(Vol.17,No.4), pp. 38–69
CANADA CUSTOMS AND REVENUE AGENCY
Policies. Topics for discussion with the Canadian Bar Association, Charity and
Not-For-Profit Law Section 2002(Vol.17,No.3), pp. 57–66
CANADA CUSTOMS AND REVENUE AGENCY
Registration of charitable organizations related to charitable purpose and political advocacy 2002(Vol.17,No.3), pp. 3–56
CANADA CUSTOMS AND REVENUE AGENCY
Registration of charitable organizations related to charitable purpose and public benefit 2002(Vol.17,No.3), pp. 3–56
CANADA CUSTOMS AND REVENUE AGENCY
Registration of charitable organizations related to the Income Tax Act and other relevant tax legislation 2003(Vol.17,No.4), pp. 4–37
CANADA CUSTOMS AND REVENUE AGENCY
Registration of community broadcasting organizations related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
CANADA CUSTOMS AND REVENUE AGENCY
Registration of community economic development organizations related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
CANADA CUSTOMS AND REVENUE AGENCY
Registration of sports organizations related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
CANADA CUSTOMS AND REVENUE AGENCY
Registration of umbrella organizations related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
CANADIAN BAR ASSOCIATION. Charity and Not-For-Profit Law Section
Topics for discussion with Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 57–66
CAPACITY BUILDING. Maytree Foundation
Grantmaking strategies 2003(Vol.17,No.4), pp. 70–74
CAPITAL CORPORATIONS
Nonshare capital corporations. Applications of the Canada Corporations Act and the Ontario Corporations Act
2002(Vol.17,No.1), pp. 40–48
CHARITABLE CORPORATIONS Applications of trust law 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
CHARITABLE CORPORATIONS Jurisdiction of law courts 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
CHARITABLE DONATIONS
Corporate charitable donations—Case studies: Clarica 2002(Vol.17,No.3), pp. 67–70
CHARITABLE FOUNDATIONS SEE MAYTREE FOUNDATION
CHARITABLE ORGANIZATIONS See also COMMUNITY BROADCASTING ORGANIZATIONS, ECONOMIC DEVELOPMENT ORGANIZATIONS, SPORTS ORGANIZATIONS, UMBRELLA ORGANIZATIONS
CHARITABLE ORGANIZATIONS
Applications of the Canada Corporations Act and the Ontario Corporations Act 2002(Vol.17,No.1), pp. 40–48
CHARITABLE ORGANIZATIONS
Audits by Canada Customs and Revenue Agency—Advice to charities 2003(Vol.17,No.4), pp. 38–69
CHARITABLE ORGANIZATIONS
Charitable purpose and exclusive charitability related to registration by Canada
Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE ORGANIZATIONS
Charitable purpose and political advocacy related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE ORGANIZATIONS
Charitable purpose and public benefit related to registration by Canada Customs and
Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE ORGANIZATIONS
Legal definition. Law reform — Proposals 2002(Vol.17,No.3), pp. 3–56
CHARITABLE ORGANIZATIONS
Political advocacy. Review of issues and summary of Canadian cases 2002(Vol.17,No.2), pp. 2–33
CHARITABLE ORGANIZATIONS
Registration by Canada Customs and Revenue Agency related to the Income Tax Act
and other relevant tax legislation 2003(Vol.17,No.4), pp. 4–37
CHARITABLE ORGANIZATIONS. Discussion of special Canada Customs and Revenue
Agency auditing issues
Political advocacy 2003(Vol.17,No.4), pp. 38–69
CHARITABLE ORGANIZATIONS. Ontario
Supervision by Public Guardian and Trustee 2002(Vol.17,No.1), pp. 4–16
CHARITABLE PURPOSE. Charitable organizations
And exclusive charitability related to registration by Canada Customs and Revenue
Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Charitable organizations
And political advocacy related to registration by Canada Customs and Revenue
Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Charitable organizations
And public benefit related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Community broadcasting organizations
Related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Community economic development organizations
Related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Religious organizations
Related to legal definition of the advancement of religion 2002(Vol.17,No.2), pp. 34–45
CHARITABLE PURPOSE. Sports organizations
Related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITABLE PURPOSE. Umbrella organizations
Related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CHARITY AND NOT-FOR-PROFIT LAW SECTION. Canadian Bar Association
Topics for discussion with Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 57–66
CLARICA
Corporate charitable donations—Case studies 2002(Vol.17,No.3), pp. 67–70
COMMUNITY BROADCASTING ORGANIZATIONS
Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
COMMUNITY ECONOMIC DEVELOPMENT ORGANIZATIONS
Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
CORPORATE CHARITABLE DONATIONS
— Case studies: Clarica 2002(Vol.17,No.3), pp. 67–70
CORPORATIONS See also CHARITABLE CORPORATIONS CORPORATIONS
Nonshare capital corporations. Applications of the Canada Corporations Act and the Ontario Corporations Act
2002(Vol.17,No.1), pp. 40–48
COURTS OF LAW SEE LAW COURTS
D
DEFINITION SEE LEGAL DEFINITION
DIRECTED GIFTS. Discussion of special Canada Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69
DIRECTORS. Nonprofit organizations. Ontario
Fiduciary duties and personal liability 2002(Vol.17,No.2), pp. 46–71
DISSOLUTION. Nonprofit organizations 2002(Vol.17,No.1), pp. 49–74
DONATIONS See also GIFTS DONATIONS
Corporate charitable donations—Case studies: Clarica
E
ECONOMIC DEVELOPMENT ORGANIZATIONS
Community economic development organizations. Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
EXCLUSIVE CHARITABLITY. Charitable organizations
Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
F
FIDUCIARY DUTIES. Directors. Nonprofit organizations. Ontario 2002(Vol.17,No.2), pp. 46–71
FOREIGN CHARITABLE ORGANIZATIONS SEE GIFTS TO FOREIGN CHARITABLE ORGANIZATIONS BY CANADIAN CHARITIES
FOUNDATIONS SEE MAYTREE FOUNDATION
FUNDRAISING FOR TERRORIST ORGANIZATIONS. Discussion of special Canada
Customs and Revenue Agency auditing issues
Security Act
2003(Vol.17,No.4), pp. 38–69
G
GIFTS See also DIRECTED GIFTS
GIFTS TO FOREIGN CHARITABLE ORGANIZATIONS BY CANADIAN CHARITIES. Discussion of special Canada Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69
GRANTMAKING STRATEGIES. Maytree Foundation
Capacity building 2003(Vol.17,No.4), pp. 70–74
H—I
INCOME TAX ACT
Related to registration of charitable organizations by Canada Customs and Revenue
Agency 2003(Vol.17,No.4), pp. 4–37
J—K
JURISDICTION. Law courts
Over charitable corporations 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
L
LAW SEE TRUST LAW LAW COURTS
Jurisdiction over charitable corporations 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
LAW REFORM. Legal definition of charitable organizations
— Proposals 2002(Vol.17,No.3), pp. 3–56
LEGAL DEFINITION. Advancement of religion
Related to charitable purpose of religious organizations 2002(Vol.17,No.2), pp. 34–45
LEGAL DEFINITION. Charitable organizations
Law reform — Proposals 2002(Vol.17,No.3), pp. 3–56
LIABILITY. Directors. Nonprofit organizations. Ontario
Personal liability 2002(Vol.17,No.2), pp. 46–71
LOBBYING. Charitable organizations
Review of issues and summary of Canadian cases 2002(Vol.17,No.2), pp. 2–33
M
MANAGEMENT. Strategic alliances of nonprofit organizations 2002(Vol.17,No.1), pp. 49–74
MAYTREE FOUNDATION
Grantmaking strategies: Capacity building 2003(Vol.17,No.4), pp. 70–74
MERGERS. Nonprofit organizations 2002(Vol.17,No.1), pp. 49–74
N
NONPROFIT ORGANIZATIONS See also CHARITABLE ORGANIZATIONS NONPROFIT ORGANIZATIONS
Management of strategic alliances 2002(Vol.17,No.1), pp. 49–74
NONPROFIT ORGANIZATIONS. Ontario
Directors. Fiduciary duties and personal liability 2002(Vol.17,No.2), pp. 46–71
NONSHARE CAPITAL CORPORATIONS
Applications of the Canada Corporations Act and the Ontario Corporations Act 2002(Vol.17,No.1), pp. 40–48
O
ONTARIO
Nonprofit organizations. Directors. Fiduciary duties and personal liability 2002(Vol.17,No.2), pp. 46–71
ONTARIO
Public Guardian and Trustee. Supervision of charitable organizations 2002(Vol.17,No.1), pp. 4–16
ONTARIO CORPORATIONS ACT
Applications to charitable organizations and nonshare capital corporations 2002(Vol.17,No.1), pp. 40–48
P
THE PHILANTHROPIST/LE PHILANTHROPE
Volume 16—Index 2002(Vol.17,No.2), pp. 72–86
POLITICAL ADVOCACY. Charitable organizations
Charitable purpose and political advocacy related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
POLITICAL ADVOCACY. Charitable organizations
Review of issues and summary of Canadian cases 2002(Vol.17,No.2), pp. 2–33
POLITICAL ADVOCACY. Charitable organizations. Discussion of special Canada
Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69
PRIVATE FOUNDATIONS SEE MAYTREE FOUNDATION PUBLIC BENEFIT. Charitable organizations
Charitable purpose and public benefit related to registration by Canada Customs and
Revenue Agency 2002(Vol.17,No.3), pp. 3–56
PUBLIC GUARDIAN AND TRUSTEE. Ontario
Supervision of charitable organizations 2002(Vol.17,No.1), pp. 4–16
Q—R
REGISTERED CHARITIES SEE CHARITABLE ORGANIZATIONS REGISTRATION. Charitable organizations
By Canada Customs and Revenue Agency related to charitable purpose and exclusive charitability 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Charitable organizations
By Canada Customs and Revenue Agency related to charitable purpose and political advocacy 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Charitable organizations
By Canada Customs and Revenue Agency related to charitable purpose and public benefit 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Charitable organizations
By Canada Customs and Revenue Agency related to the Income Tax Act and other relevant tax legislation 2003(Vol.17,No.4), pp. 4–37
REGISTRATION. Community broadcasting organizations
By Canada Customs and Revenue Agency related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Community economic development organizations
By Canada Customs and Revenue Agency related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Sports organizations
By Canada Customs and Revenue Agency related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
REGISTRATION. Umbrella organizations
By Canada Customs and Revenue Agency related to charitable purpose 2002(Vol.17,No.3), pp. 3–56
RELATED BUSINESSES. Charitable organizations. Discussion of special Canada
Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69
RELIGIOUS ORGANIZATIONS
Charitable purpose related to the legal definition of the advancement of religion 2002(Vol.17,No.2), pp. 34–45
RELIGIOUS ORGANIZATIONS Tax-exempt status 2002(Vol.17,No.2), pp. 34–45
REVENUE CANADA SEE CANADA CUSTOMS AND REVENUE AGENCY
S
SECURITY ACT. Discussion of special Canada Customs and Revenue Agency auditing issues
Fundraising for terrorist organizations 2003(Vol.17,No.4), pp. 38–69
SPORTS ORGANIZATIONS
Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
T
TAX-EXEMPT STATUS. Religious organizations 2002(Vol.17,No.2), pp. 34–45
TAX LEGISLATION
Related to registration of charitable organizations by Canada Customs and Revenue
Agency 2003(Vol.17,No.4), pp. 4–37
TRUST LAW
Applications to charitable corporations 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement] TRUSTEES See also DIRECTORS, PUBLIC GUARDIAN AND TRUSTEE
U—Z
UMBRELLA ORGANIZATIONS
Charitable purpose related to registration by Canada Customs and Revenue Agency 2002(Vol.17,No.3), pp. 3–56
Author Index
Bridge, Richard
The Law Governing Advocacy by Charitable Organizations: The Case for Change.
2002(Vol.17,No.2), pp. 2–33
Broder, Peter
The Legal Definition of Charity and Canada Customs and Revenue Agency’s
Charitable Registration Process. 2002(Vol.17,No.3), pp. 3–56
Burke-Robertson, Jane
Liability Issues Affecting Directors and Officers in the Voluntary Sector.
2002(Vol.17,No.2), pp. 46–71
Strategic Alliances in the Voluntary Sector in Canada. 2002(Vol.17,No.1), pp.
49–74
Canadian Bar Association. Charity & Not-For-Profit Law Section.Position
Summary. 2002(Vol.17,No.3), pp. 57–66
Chopra, Judith
The Changing World of Corporate Donations: Clarica, A Case Study,
2002(Vol.17,No.3), pp. 67–70
Cullity, Maurice C.
The Charitable Corporation: A “Bastard” Legal Form Revisited.
2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
Goodman, Kenneth R.
Standing On Guard For Thee: The Role of the Office of the Public Guardian and
Trustee. 2002(Vol.17,No.1), pp. 4–16
Hamilton, John P.
Recent Changes to Federal and Provincial Statutes Affecting Charities.
2002(Vol.17,No.1), pp. 40–48
Hayhoe, Robert B.
Canada Customs and Revenue Agency Charity Audits. 2003(Vol.17,No.4), pp.
38–69
Juneau, Carl
Is Religion Passé as a Charity? 2002(Vol.17,No.2), pp. 34–45
Omidvar, Ratna
Sustainability: Illusion or Reality? (Viewpoint). 2003(Vol.17,No.4), pp. 70–74
Parks, James M.
Registered Charities: A Primer. 2003(Vol.17,No.4), pp. 4–37
Willetts, Claudia
Index to The Philanthropist , Volume 16. 2002(Vol.17,No.2), pp. 72–86
Title Index
Canada Customs and Revenue Agency Charity Audits
Robert B. Hayhoe. 2003(Vol.17,No.4), pp. 38–69
The Changing World of Corporate Donations: Clarica, A Case Study
Judith Chopra. 2002(Vol.17,No.3), pp. 67–70
The Charitable Corporation: A “Bastard” Legal Form Revisited
Maurice C. Cullity. 2002(Vol.17,No.1), pp. 17–39 [Corrected version reprinted as supplement]
Index to The Philanthropist , Volume 16
Claudia Willetts. 2002(Vol.17,No.2), pp. 72–86
Is Religion Passé as a Charity?
Carl Juneau. 2002(Vol.17,No.2), pp. 34–45
The Law Governing Advocacy by Charitable Organizations: The Case for Change
Richard Bridge. 2002(Vol.17,No.2), pp. 2–33
The Legal Definition of Charity and Canada Customs and Revenue Agency’s Charitable
Registration Process
Peter Broder. 2002(Vol.17,No.3), pp. 3–56
Liability Issues Affecting Directors and Officers in the Voluntary Sector
Jane Burke-Robertson. 2002(Vol.17,No.2), pp. 46–71
Position Summary
Canadian Bar Association. Charity & Not-For-Profit Law Section. 2002(Vol.17,No.3), pp. 57–66
Recent Changes to Federal and Provincial Statutes Affecting Charities
John P. Hamilton. 2002(Vol.17,No.1), pp. 40–48
Registered Charities: A Primer
James M. Parks. 2003(Vol.17,No.4), pp. 4–37
Standing On Guard For Thee: The Role of the Office of the Public Guardian and
Trustee
Kenneth R. Goodman. 2002(Vol.17,No.1), pp. 4–16
Strategic Alliances in the Voluntary Sector in Canada
Jane Burke-Robertson. 2002(Vol.17,No.1), pp. 49–74
Sustainability: Illusion or Reality? (Viewpoint)
Ratna Omidvar. 2003(Vol.17,No.4), pp. 70–74
Book Review Index
Creating Caring and Capable Boards, by Katherine Tyler Scott. 2002(Vol.17,No.3), pp. 79–81
Evaluating Performance Improvement in the Non-Profit Sector: Challenges and
Opportunities, by Vic Murray and Kim Balfour. 2002(Vol.17,No.3), pp. 71–72
Foundation Management in Canada: An Introduction for Trustees (2nd ed.), by HSBC Management (Canada) Ltd. 2003(Vol.17,No.4), pp. 80–81
Making Change: Fifty Years of the Laidlaw Foundation, edited by Nathan Gilbert and
Joyce Zemans. 2002(Vol.17,No.3), pp. 73–75
Partnerships: Profits and Not-For-Profits Together, by Martha Parker.
2003(Vol.17,No.4), pp. 78–79
The Place of Religion in Modern Society: Papers presented at the Special Forum at The State West Hotel, Mississauga, Ontario, convened by the Canadian Council of Christian Charities September 29, 1999. 2003(Vol.17,No.4), pp. 75–77
A Review of Evaluation Resources for Nonprofit Organizations, by Sandra L. Bozzo and
Michael H. Hall. 2002(Vol.17,No.3), p. 72
Thanks! A Guide to Donor-Centered Fundraising, by Penelope Burk.
2002(Vol.17,No.1), pp. 75–77
The World of the Gift, by Jacques T. Godbout, in collaboration with Alain Caillé.
2002(Vol.17,No.3), pp. 76–79