PREPARED BY MAURA BROWN, MA
Subject Index
A
ACCOUNTABILITY. Organizations
Governance, stewardship, and trusteeship as key elements of 2004(Vol. 18,No.3), pp. 225–37
ADVOCACY SEE POLITICAL ADVOCACY
ASSET ACCUMULATION TEST. Nonprofit organizations
CCRA’s views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100
ASSOCIATION. Nonprofit organizations
Tax-exempt status 2004(Vol. 18,No.2), pp. 91–108
B
BUSINESS SEE CARRYING ON BUSINESS
C
CANADA CUSTOMS AND REVENUE AGENCY
Gifts to foreign entities, large gifts, and split receipts 2004(Vol. 18,No.4), pp. 261–302
CANADA CUSTOMS AND REVENUE AGENCY Views on the taxation of nonprofit organizations 2004(Vol. 18,No.2), pp. 91–108
CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS (CICA) Accounting issues for nonprofit organizations 2003(Vol. 18,No.1), pp. 36–43
CARRYING ON BUSINESS. Nonprofit organizations
CCRA’s views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100
CHARITABLE ACTIVITIES. Nonprofit organizations
Relevance to legal definition of charity 2004(Vol. 18,No.4), pp. 305–13
CHARITABLE CORPORATIONS
Importation of business culture and management practices 2004(Vol. 18,No.3), pp. 191–94
CHARITABLE GIFTS SEE ALSO DONOR-RESTRICTED CHARITABLE GIFTS Unrestricted 2003(Vol. 18,No.1), pp. 11–12
CHARITABLE HUMAN SERVICES AGENCIES. Regina
Salaries and benefits survey 2004(Vol. 18,No.2), pp. 109–20
CHARITABLE ORGANIZATIONS
Discussion of the charity-business interface 2004(Vol. 18,No.3), pp. 181–98
CHARITABLE ORGANIZATIONS Partnerships with commercial businesses 2004(Vol. 18,No.3), pp. 194–97
CHARITABLE ORGANIZATIONS
Relevance of “charitable activities” to legal definition of charity 2004(Vol. 18,No.4), pp. 305–13
CHARITABLE PURPOSE. Nonprofit organizations
Donor-restricted charitable gifts 2003(Vol. 18,No.1), pp. 5–35
CHARITABLE PURPOSE. Nonprofit organizations
Discussion of issues related to earned revenue (profits) 2004(Vol. 18,No.3), pp. 184–91
CHARITABLE PURPOSE. Nonprofit organizations
Relation of governance, stewardship, and trusteeship to 2004(Vol. 18,No.3), pp. 225–37
CHARITABLE PURPOSE TRUST
Discussion of its application to a charitable corporation 2003(Vol. 18,No.1), pp. 9–11
CHARITIES ACCOUNTING ACT. Ontario
Gifts subject to donor direction under 2004(Vol. 18,No.2), pp. 126–27
CHARITIES ACCOUNTING ACT. Ontario
Special purpose charitable trusts 2003(Vol. 18,No.1), pp. 5–35
CHARITY
Legal definition and charitable activities 2004(Vol. 18,No.4), pp. 305–13
CLUBS. Nonprofit organizations
Tax-exempt status 2004(Vol. 18,No.2), pp. 91–108
COMMERCIAL ACTIVITIES SEE ALSO CARRYING ON BUSINESS
COMMERCIAL ACTIVITIES. Nonprofit and charitable organizations
Defined under PIPEDA 2003(Vol. 18,No.1), pp. 48–52
COMPENSATION Volunteer sector. Regina
Salaries and benefits survey 2004(Vol. 18,No.2), pp. 109–20.
CONDITIONAL GIFTS
Type of donor-restricted charitable gift 2004(Vol. 18,No.2), pp. 121–28
D
DEBT. Nonprofit organizations
CICA accounting issues 2003(Vol. 18,No.1), pp. 36–43
DE FACTO CONTROL. Registered charities
Case law 2004(Vol. 18,No.4), pp. 269–73
DEFINITION SEE LEGAL DEFINITION DETERMINABLE GIFTS
Type of donor-restricted charitable gift 2004(Vol. 18,No.2), pp. 121–28
DIRECTORS. Corporations. Ontario
Case law—directors as “trustees” 2004(Vol. 18,No.3), pp. 199–214
DONOR-RESTRICTED CHARITABLE GIFTS Duties associated with 2004(Vol. 18,No.2), pp. 133–35
DONOR-RESTRICTED CHARITABLE GIFTS Enforcing donor restrictions 2004(Vol. 18,No.2), pp. 150–53
DONOR-RESTRICTED CHARITABLE GIFTS Failure of 2004(Vol. 18,No.2), pp. 128–33
DONOR-RESTRICTED CHARITABLE GIFTS General forms of 2004(Vol. 18,No.2), pp. 121–28
DONOR-RESTRICTED CHARITABLE GIFTS
Legal consequences of failure to comply with restrictions 2004(Vol. 18,No.2), pp. 136–39
DONOR-RESTRICTED CHARITABLE GIFTS Management of 2004(Vol. 18,No.2), pp. 157–59
DONOR-RESTRICTED CHARITABLE GIFTS Reducing liability re 2004(Vol. 18,No.2), pp. 160–61
DONOR-RESTRICTED CHARITABLE GIFTS Tax considerations 2004(Vol. 18,No.2), pp. 139–50
E
EARNED REVENUES SEE PROFITS
F
FACTUAL ARM’S LENGTH. Large gifts
Proposed Income Tax Act changes re 2004(Vol. 18,No.4), pp. 264–69
FINANCIAL STATEMENTS. Nonprofit organizations
Accounting for debt 2003(Vol. 18,No.1), pp. 36–43
FINANCIAL STATEMENTS
Calculating value of volunteer contributions 2003(Vol. 18,No.1), pp. 71–82
G
GIFTS SEE ALSO CONDITIONAL GIFTS; DONOR-RESTRICTED CHARITABLE GIFTS; LARGE GIFTS
GIFTS TO FOREIGN CHARITABLE ORGANIZATIONS BY CANADIAN CHARITIES Proposed changes to Income Tax Act re 2004(Vol. 18,No.4), pp. 262–63
GIFTS SUBJECT TO DONOR DIRECTIONS. Charities Accounting Act. Ontario
Donor-restricted charitable gifts 2004(Vol. 18,No.2), pp. 126–27
GOING-CONCERN CONSIDERATIONS. Nonprofit organizations
Accounting issues 2003(Vol. 18,No.1), pp. 40–43
GOVERNANCE. Nonprofit organizations
Relation to charitable purpose 2004(Vol. 18,No.4), pp. 225–37
I
INCOME TAX ACT. Nonprofit and charitable organizations
Discussion of issues flowing from the legal definition of “non-profit organizations” 2004(Vol. 18,No.2), pp. 91–108
INCOME TAX ACT. Large gifts
Proposed changes re factual arm’s length 2004(Vol. 18,No.4), pp. 264–69
INCOME TAX ACT. Nonprofit and charitable organizations
Liability of directors for corporation’s failure to remit taxes 2004(Vol. 18,No.3), pp. 208–10
INCOME TAX ACT. Registered charities
Proposed changes re gifts and receipts 2004(Vol. 18,No.4), pp. 261–302
INCOME TAX ACT. Registered charities
Quick reference re proposed changes re gifts and receipts 2004(Vol. 18,No.4), pp. 303–304
INCOME TAX ACT. Ten-year gifts
Donor-restricted charitable gifts 2004(Vol. 18,No.2), pp. 127–28
INDEMNIFICATION AND INSURANCE Nonprofit organizations. Ontario
Directors 2004(Vol. 18,No.3), pp. 199–208
L
LARGE GIFTS. Charitable organizations
Proposed Income Tax Act changes to allow 2004(Vol. 18,No.4), pp. 263–73
LARGE GIFTS. Charitable organizations
Quick reference to proposed Income Tax Act changes re 2004(Vol. 18,No.4), pp. 303–304
LEGAL DEFINITION. Charity
Discussion of relevance of charitable activities to 2004(Vol. 18,No.4), pp. 305–13
LEGAL DEFINITION. Nonprofit organization
Under Income Tax Act 2004(Vol. 18,No.2), pp. 91–102
LIABILITY. Directors. Nonprofit organizations. Ontario
Discussion of whether directors are trustees of corporate assets 2004(Vol. 18,No.3), pp. 199–208
LIABILITY. Directors. Nonprofit organizations. Ontario
Recent jurisprudence 2004(Vol. 18,No.3), pp.199–208
LIABILITY. Directors. Nonprofit organizations. Ontario
Insurance and indemnification 2004(Vol. 18,No.3), pp. 199–208
N
NONPROFIT ORGANIZATIONS SEE ALSO CHARITABLE ORGANIZATIONS NONPROFIT ORGANIZATIONS. Charitable purpose
CCRA views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100
NONPROFIT ORGANIZATIONS Reporting and filing requirements 2004(Vol. 18,No.2), p. 103
NONPROFIT ORGANIZATIONS
Discussion of taxation under Income Tax Act 2004(Vol. 18,No.2), pp. 91–108
O
ONTARIO CORPORATIONS ACT. Charitable organizations
Recent changes re indemnification of directors, officers, and trustees 2004(Vol. 18,No.3), pp. 210–12
P
PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT
(PIPEDA). Application to charities
Canada’s federal and provincial laws 2003(Vol. 18,No.1), pp. 46–62
PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT
(PIPEDA). Application to charities
Overview of personal information protection rules 2003(Vol. 18,No.1), pp. 52–57
PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT
(PIPEDA).
Strategies for compliance 2003(Vol. 18,No.1), pp. 62–67
THE PHILANTHROPIST/LE PHILANTHROPE
Volume 17—Index 2004(Vol. 18,No.2), pp. 165–75
POLITICAL ADVOCACY. Charitable organizations. Canada and the U.K.
Multiple stream approach to framing policy development 2004(Vol. 18,No.3), pp. 215–24
PRECATORY TRUSTS
Type of donor-restricted charitable gift 2004(Vol. 18,No.2), pp. 121–28
PRIVACY LAW. Canada SEE PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT (PIPEDA).
PROFITS. Nonprofit organizations
CCRA’s views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100
PROTECTION OF PERSONAL INFORMATION Application of new privacy laws to charities 2003(Vol. 18,No.1), pp. 44–70
R
RECEIPTS See SPLIT RECEIPTS
REGINA’S CHARITABLE HUMAN SERVICES AGENCIES Salaries and benefits survey 2004(Vol. 18,No.2), pp. 109–20
S
SALARIES AND BENEFITS. Regina
Survey of charitable human services agencies 2004(Vol. 18,No.2), pp. 109–20
SENSITIVE INFORMATION. Nonprofit organizations
Issues of consent and privacy protection under new privacy laws 2003(Vol. 18,No.1), pp. 58–62
SOCIETY. Nonprofit organizations
Tax-exempt status 2004(Vol. 18,No.2), pp. 91–108
SPECIAL PURPOSE CHARITABLE TRUST. Donor-restricted charitable gifts
Exigibility of 2004(Vol. 18,No.2), pp. 153–57
SPECIAL PURPOSE CHARITABLE TRUST. Donor-restricted charitable gifts
Failure of 2004(Vol. 18,No.2), pp. 129–33
SPECIAL PURPOSE CHARITABLE TRUST. Donor-restricted charitable gifts
Nature of 2003(Vol. 18,No.1), pp. 13–32
SPLIT RECEIPTS. Donors to charitable organizations
Proposed changes to Income Tax Act to permit 2004(Vol. 18,No.4), pp. 273–95
SPLIT RECEIPTS. Donors to charitable organizations
Quick reference to proposed Income Tax Act changes re 2004(Vol. 18,No.4), pp. 303–304
STEWARDSHIP
Relation to charitable purpose 2004(Vol. 18,No.4), pp. 225–37
T
TAX-EXEMPT STATUS. Nonprofit organizations
Legal definition under Income Tax Act 2004(Vol. 18,No.2), pp. 91–108
TRUSTEESHIP
Relation to charitable purpose 2004(Vol. 18,No.4), pp. 225–37
V
VOLUNTEER CONTRIBUTIONS
Calculating value for financial statements 2003(Vol. 18,No.1), pp. 71–82
VOLUNTEER SECTOR Compensation issues
Regina salaries and benefits survey 2004(Vol. 18,No.2), pp. 109–20
Author Index
Burke, Brian J., William I. Innes, and C. Michael Kray
Selected New Developments in the Liability of Directors and Officers of Charitable and Nonprofit Organizations
2004(Vol. 18, No.3), pp. 199–224
Carter, Terrance S.
Donor-Restricted Charitable Gifts: A Practical Overview Revisited II
2003(Vol. 18,No.1), pp. 5–35
Carter, Terrance S.
Donor-Restricted Charitable Gifts: A Practical Overview Revisited II.
2004(Vol. 18,No.2), pp. 121–64
Carter, Terrance S.
For the Record: Letter to the Honourable Elinor Caplan, Minister of Revenue, re: Charity and “Political Activities”
2004(Vol. 18, No.4), pp. 305–13
Dart, Raymond
Charities in Business, Business in Charities, Charities and Business-Mapping and
Understanding the Complex Nonprofit/Business Interface
2004(Vol. 18,No.3), pp. 181–98
Elson, Peter R.
Advocacy and Third Way Politics: Canada and The United Kingdom
2004(Vol. 18,No.3), pp. 215–24
Hayhoe, Robert B.
An Updated Introduction to the Taxation of Nonprofit Organizations.
2004(Vol. 18,No.2), pp. 91–108
Innes, William I., C. Michael Kray, and Brian J. Burke
Selected New Developments in the Liability of Directors and Officers of Charitable and Nonprofit Organizations
2004(Vol. 18, No.3), pp. 199–224
Jones, Paul
Between God and You: Canada’s New Privacy Law
2003(Vol. 18,No.1), pp. 44–70
Kray, C. Michael, Brian J. Burke, and William I.Innes
Selected New Developments in the Liability of Directors and Officers of Charitable and Nonprofit Organizations
2004(Vol. 18, No.3), pp. 199–224
Loukidelis, John
Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and “Split Receipts”
2004(Vol. 18,No 4), pp. 261–302
Mook, Laurie, Betty Jane Richmond, and Jack Quarter
Calculating the Value of Volunteer Contributions for Financial Statements
2003(Vol. 18,No.1), pp. 71–83
Pearce, Kimberlay
Original Purpose—Completing the Triad of Accountability
2004(Vol. 18,No.3), pp. 225–37
Quarter, Jack, Laurie Mook, and Betty Jane Richmond
Calculating the Value of Volunteer Contributions for Financial Statements
2003(Vol. 18,No.1), pp. 71–83
Richmond, Betty Jane, Laurie Mook, and Jack Quarter
Calculating the Value of Volunteer Contributions for Financial Statements
2003(Vol. 18,No.1), pp. 71–83
Thériault, Luc
Issues of Compensation in the Volunteer Sector: A Salaries and Benefits Survey of
Regina’s Charitable Human Services Agency.
2004(Vol. 18,No.2), pp. 109–20
Tory, Martha J.
Accounting for Debt Financing and Going-Concern Issues
2003(Vol. 18,No.1), pp. 36–43
Willetts, Claudia
Title Index
Accounting for Debt Financing and Going-Concern Issues
Martha J. Tory. 2003(Vol. 18,No.1), pp. 36–43
Advocacy and Third Way Politics: Canada and the United Kingdom
Peter R. Elson. 2004(Vol. 18, No.3), pp. 215–24
Between God and You: Canada’s New Privacy Law
Paul Jones. 2003(Vol. 18,No.1), pp. 44–70
Calculating the Value of Volunteer Contributions for Financial Statements Laurie Mook, Betty Jane Richmond, and Jack Quarter. 2003(Vol. 18,No.1), pp. 71–83
Charities in Business, Business in Charities, Charities and Business-Mapping and
Understanding the Complex Nonprofit/Business Interface
Raymond Dart. 2004(Vol. 18, No. 3), pp. 181–98
Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and “Split Receipts” John Loukidelis. 2004(Vol. 18, No. 4), pp. 261–302
Donor-Restricted Charitable Gifts: A Practical Overview Revisited II
Terrance S. Carter. 2003(Vol. 18,No.1), pp. 5–35
Donor-Restricted Charitable Gifts: A Practical Overview Revisited II
Terrance S. Carter. 2004(Vol. 18,No.2), pp. 121–64
For the Record: Letter to the Honourable Elinor Caplan, Minister of Revenue. re: Charity and “Political Activities”
Terrance S. Carter. 2004(Vol. 18,No.4), pp. 305–13
Index to The Philanthropist, Volume 17
Claudia Willetts. 2004(Vol. 18,No.2), pp. 165–75
Issues of Compensation in the Volunteer Sector: A Salaries and Benefits Survey of Regina’s Charitable Human Services Agency
Luc Thériault. 2004(Vol. 18,No.2), pp. 109–20
Original Purpose-Completing the Triad of Accountability
Kimberlay Pearce. 2004(Vol.18, No.3), pp. 225–37
Quick Reference: What Charities Should Know About Proposed Amendments to the
Income Tax Act. 2004(Vol. 18, No. 4), pp. 303–304
Selected New Developments in the Liability of Directors and Officers of Charitable and
Nonprofit Organizations
William I. Innes, C. Michael Kray, and Brian J. Burke. 2004(Vol. 18, No.3), pp. 199–214
An Updated Introduction to the Taxation of Nonprofit Organizations
Robert B. Hayhoe. 2004(Vol. 18,No.2), pp. 91–108
Book Review Index
The Art of Trusteeship: The Nonprofit Board Member’s Guide to Effective Governance,
by Candice Widmer and Susan Houchin. 2004(Vol.18, No.4), pp. 315–20
Better Together: Restoring the American Community, by Robert D. Putnam and Lewis
M. Feldstein with Don Cohen. 2004(Vol. 18, No.4), pp. 314–15
Between State and Market: Essays on Charities Law and Policy in Canada, edited by
Jim Phillips, Bruce Chapman, and David Stevens. 2004(Vol. 18, No.3), pp. 250–56
Civic Literacy: How Informed Citizens Made Democracy Work, by Henry Milner.
2004(Vol. 18, No.3), pp. 238–40
Foundations of Charity, edited by Charles Mitchell and Susan Moody. 2004(Vol. 18, No.3), pp. 243–50
The Nonprofit Organization’s Guide to E-Commerce, by Gary M. Grobman. 2003(Vol.
18,No.1), pp. 84–85
Unforeseen Legacies: Rueben Wells Leonard and the Leonard Foundation Trust, by
Bruce Zive. 2004(Vol. 18, No.3), pp. 241–43
