Index To The Philanthropist, Volume 18

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