Maria Elena Hoffstein is senior counsel at Miller Thomson LLP’s Toronto office, where she practises in the areas of social impact/charity and not-for-profit law, private client services, and tax law.
When a person dies, their executor has a maximum of 60 months to make any testamentary gifts to charities. For estates that are complex, that might not be sufficient time. Maria Elena Hoffstein and Stephen Hsia argue that extending the window could unlock more giving to the charitable sector.
Introduction The disbursement quota is a prescribed amount that registered charities must disburse each year in order to maintain their charitable registration. The purpose of
This article was developed from a presentation to “Fit to be Tithed II”, a conference held under the auspices of the Continuing Education Committee of
