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…

By Way Of Introduction…

It took the British Government ten years to review the state of charity in the United Kingdom and come up with the Charities Act of 1960 (8 & 9 Eliz. II, Ch. 58), a whole new constitution of English charity: three of those years for the sittings of the Nathan Committee to hear evidence and…

News Items

The following Resolution was passed by the Canadian Bar Association at its Annual Meeting held in Banff last year: “WHEREAS their registration as Canadian Charitable Organizations under the Income Tax Act is ordinarily made public by individual charities in any event: AND WHEREAS the registration or non-registration of charities under that statute is a matter…

Bookshelf

The Money Givers: By Joseph C. Goulden In his recent book entitled The Money Givers Joseph C. Goulden, a Washington journalist, comments somewhat cynically that “the tax lawyer can make a philanthropist of the meanest of men”. In so saying he brings sharply into focus the whole question of the motivation of charity today. Does…

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…