When The Philanthropist was launched a year ago this fall it was with the intention that a vehicle of some kind was needed for an informed and constructive critique of the charitable and philanthropic scene in Canada. This need has been echoed by our readers; the Committee is most appreciative of the many letters of encouragement…
Contents: Volume 1, Issue 2 (1973)
Rabbi Moses Ben Maimonides, a Spanish philosopher of the twelfth century The First and lowest degree is to give, but with reluctance or regret. This is the gift of the hand, but not of the heart. The Second is to give cheerfully, but not proportionately to the distress of the sufferer. The Third is to…
Canada’s top 100 corporations donate less than I per cent of their pre-tax profits to charity and they do it mainly in obsolete ways; Canadian philanthropic foundations are allowed to be far too secretive; the United Appeal is “morally deceptive”. These are the themes of a report on corporate philanthropy prepared by Memo from Turner,…
PRIVATE MONEY AND PUBLIC SERVICE By: Merriman Cuninggim The Role of Foundations in American Giving McGraw-Hill Book Company 1221 Avenue of the Americas New York N.Y. 10020 Some view the lawyer as one who carries out his clients’ instructions, and no more. Another view is that the lawyer performs a broad advisory task and evaluates…
On May 1st, 1973 the Brora Centre sponsored an all day conference at the Guild Inn in Scarborough, Ontario to discuss the subject “Foundations in the Seventies”. Attendance was limited by invitation and approximately forty people were present including representatives of the Foundations, representatives of Government both Federal and Provincial, members of the Charities Committee…
An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Montreal, August, 1972 When I was asked to join a panel discussion on the charitable status of churches and religious orders, I was intrigued by the thought that a paper on the subject was to…
The fiscal policy of the Canadian government has, since the inception of modern tax, encouraged charitable endeavours by providing for a deduction to persons who make contributions to charitable institutions and by providing for an exemption from income tax for the income derived by charitable institutions.1 This paper will focus on the income tax treatment…
The ownership of funds raised by public appeal for charitable purposes which fail trouble Canadian courts only occasionally. This may reflect the scarcity of situations where charitable purposes fail in Canada. In any event, it is a cause for gratitude since the law which has developed to deal with ownership of funds, unused or…
It is not uncommon for an educational institution to be offered gifts subject to conditions, which, if not technically in conflict with the objects of the institution are, in the opinion of those controlling the body, repugnant to its ethos. In such situations the alternatives open to the institution are either to disclaim the gift…