From the Editor

For the spring of 1992 we have description, prescription, and comment, as well as the usual reading list. Professor Jim Phillips comments on the decision of the Federal Court of Appeal in the Everywoman ‘s Health Centre Society case. The Court held that activities that are socially or politically controversial-in this case an abortion clinicmay…

From the Editor

This issue presents views on philanthropy on the broad scale and on scales diminishing in scope, though not in importance, down to the details of how individual charities may join forces with others for mutual benefit. Mark Hughes returns to our pages with an essay berating government for misspending its money on benefits best left…

From the Editor

Money and the control of money are our themes in this number. How to get money always perplexes the charity, and Ian McCuaig runs through the standard and perhaps some less standard techniques, with a call for renewed energy in difficult times. Sorting out the people who come calling for money is becoming increasingly difficult…

Bookshelf

Charitable Contributions in the OECD-A Tax Study By Sheila Arvin McLean, Rona Kluger and Robert Henrey In collaboration with the member firms of Coopers & Lybrand (International) Published by INTERPHIL, 701 North Fairfax Street, Alexandria, Virginia, 22314-2045, U.S.A., 1990, pp. 173, US $35 REVIEWED BY COLIN GRAHAM Ernst & Young Modern charity law, with its…

Viewpoint

Evaluating Charities: The Better Business Bureau The expansion of the charitable sector over the past two decades has frequently been noted. Revenue Canada had about 35,000 registered charities on file in 1974, over 55,000 by 1986. While over half of these are religious organizations, that sector of charitable world is growing much less quickly than…

Charities Respond to the Minister of Revenue

In November, 1990, the federal Minister of Revenue published a Discussion Paper in order to solicit public views on “A Better Tax Administration in Support of Charities”. The highlights of the paper were summarized in (1990), 9 Philanthrop. No. 4 at pp. 55-59. Among the responses submitted to the Minister were submissions from three major…

From the Editor

For summer reading this year The Philanthropist offers some practical law and some thoughts on the regulation of charities. The practical law comes from Blake Bromley of Vancouver. Some years ago, in Volume V, Number 2, he wrote an article on planned giving entitled “The Great Circle Route”. In this issue he updates his previous…

Bookshelf

Charity Begins At Home: Generosity and Self-Interest Among the Philanthropic Elite By Teresa Odendahl Published by Basic Books, 1990, $29.95 REVIEWED BY EDWARD J. WAITZER Stikeman, Elliot, Barristers and Solicitors, Toronto It is curious that every major culture and every major religion has, in one way or another, encouraged and institutionalized philanthropy. What accounts for…

From the Editor

We lead off a new volume with an “issues” issue. Jacquelyn Wolf has polled a number of influential charities and reports on their views of the main concerns facing the voluntary sector today. Identifying them is only the first step, and she pursues the question of how to organize for protection and progress. One issue…

From the Editor

Volume IX fmishes in this issue with a number of reflections on the evolution of charities, from the point of view of their operation and their regulation. Carl Juneau of Revenue Canada describes the changes he has seen in the types of charities that Revenue Canada has been dealing with over the years, and raises…