Index to The Philanthropist, Volume 17

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