Gifts, Partial Gifts, Split Receipting, and Valuations
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
By Sheila Neysmith, Kate Bezanson, and Anne O’Connell Published by Fernwood Publishing, 2005, 232 pp. CAD $24.95 REVIEWED BY LEA CARAGATA Associate Professor, Faculty of
This article is an abridged version of the paper “Liability of Religious Charities: A New Frontier: Accountability of Religious Persons and Institutions in Tort and
The authors wish to thank Emma Hancox and Cathy Allison for research assistance, Tanya Beja for her insights and observations, and the Alliance to End
For more information about the Charities and Democracy Project, visit <www.charities anddemocracy.net>. We would like to thank our foundation partners, particularly the Community Foundations of
PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Administrative Community service organizations 2005(Vol. 19,No. 4), pp. 267–68 ACCOUNTABILITY. Evaluation Community service organizations 2005(Vol. 19,No.
Edited and published by The Foundation Center, 2002, 194 pp. Available for free download from <http://foundationcenter.org/gainknowledge/research/911/ Sept11Book1.pdf> REVIEWED BY JOHN D. GREGORY Editor Emeritus, The
Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act