From the Editor

We start the new volume with a survey of the duties and liabilities of directors of charities. The authors focusses on British Columbia law, but much of what he says applies across the country. The Philanthropist has covered several of his topics in depth, but we have not surveyed the field in some years. One…

From the Editor

We close this volume with some solid law, some sound advice, and some views of new frontiers in philanthropy. The solid law comes in the form of the Honourable Mention entry in last year’s Philanthropist Award competition. Paul Michell analyzes the history of the rule against political activity by charities in England and in Canada,…

From the Editor

This issue takes us back to basics: death and taxes, food and sex. The basics are not always simple, of course, or we could not offer any analyses of these old topics. Professor Phillips leads off with food, notably Ontario’s Donation of Food Act. He criticizes the Act for shifting the risk of negligent harm…

From the Editor

For the past several years the custodians of accounting principles have been working to adapt their general rules to not-for-profit organizations. We have run a number of articles on that work, most recently in Volume XI, when the Canadian Institute of Chartered Accountants released its Exposure Draft of proposed principles of adaptation. CICA has now…

From the Editor

We open a new volume of The Philanthropist on a different footing: quarterly if possible, but not necessarily quarterly. In the early years under founding editor Bertha Wilson and her successor Mary Louise Dickson it was the journal’s policy to publish “sporadically”, whenever a sufficient number of quality articles had been submitted. ยท In the…

Establishing A Charity

This article has been adapted from a presentation to the staff of the Ontario Arts Council, January 1993. This article provides an overview of some of the things to think about if you are wondering whether or how to form a charitable organization, especially in the arts. It looks at some activities that might be…

From the Editor

Part of this tardy but meaty issue takes us back to basics, while the other part explores some of the recent developments in the ways charities try to carry out their mandates. Maxwell Gotlieb updates us on the tax consequences of the different ways money can be transferred to charities. He also explores some of…

From the Editor

The present, past and future of charities all get some attention in this issue. The present state of Canadian charities includes a mix of organizations of national scope and of much smaller operations. The nation-wide charity inevitably faces the language question: can we operate effectively in both national languages? As Jean-Claude Carisse points out, the…

From the Editor

For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help avoid the export of culturally valuable goods. The operation of these laws is examined by Harry Erlichman, who touches briefly on the appalling decision of the Federal Court of Appeal…

Bookshelf

Board Development By Susan Moisey, Rory Ralston and Bruce Murphy Published by Alberta Educational Communications Corporation (c) 1988. Development and Direction for Board of Directors By John Tropman, Canadian version by Norah McClintock Published by The Canadian Centre for Philanthropy, 1991. The factors that make a success of a charitable organization are many: a good…