Cases and Comments: Re Metcalfe

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…

From the Editor…

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…

Flashback: The Eight Degrees Of Charity

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…

Memo From Turner

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,…

Bookshelf

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…

A Good Foundation

An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Banff, August, 1971 The invitation to speak on this, the opening day of the Canadian Bar Association’s 1971 Meeting in Banff, is a welcome and challenging one for me for two reasons: firstly, it is most…

The Protection Of Charities In Ontario

The aim of this article is to consider where responsibility lies for the supervision of charity in the Province of Ontario, the nature of the statutory machinery established for this purpose and the extent to which such machinery is proving adequate to the task. Quoting from Halsbury’s Laws of England 3rd ed. Vol. 4 at…

Statutory Machinery For Supervising Charities

This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable funds in a number of selected common law jurisdictions. Background in English Law In English law, control over charities was originally divided between the Crown, the Court of Chancery and…

Report To The Special Committee On Charitable Organizations Of The Wills And Trusts Section Of The Canadian Bar Association

TABLE OF CONTENTS METHODOLOGY ANALYSIS OF REPLIES PROBLEM AREA REQUIRING FURTHER RESEARCH GENERAL CONCLUSIONS AND RECOMMENDATIONS METHODOLOGY When we embarked on this pilot study we were in the following position. We had studied in the area of non-profit and charitable bodies and the legislation affecting them for approximately one year, were fairly knowledgeable in this…

Cases and Comments: Harsham Estate v. M.N.R.

A close analysis of the reasons for judgment in the appeal of the Executors of the estate of H. H. Harshman from an estate tax assessment can, without too great effort, lead one to think that the decision in favour of the estate was a triumph of the public good over narrow legalisms under The…