Recent Developments In Crown Agency Foundations

Introduction Readers of The Philanthropist will recall a 1993 article by Blake Bromley of Vancouver, entitled “Parallel Foundations and Crown Foundations”.! Mr. Bromley was instrumental in the establishment of Crown agency foundations in British Columbia and described their creation and many of the issues surrounding their implementation. This article, developed from a paper presented to…

You May Be Doing More Planned Giving Than You Think

Like the man who was surprised to find he’d been “speaking prose all his life without knowing it”, many development officers are surprised to find they’ve been practising planned giving under several other names. Most charities have received a bequest, a life insurance policy, a parcel of real estate, or a large capital gift. Those…

From the Editor

This issue takes us back to basics: death and taxes, food and sex. The basics are not always simple, of course, or we could not offer any analyses of these old topics. Professor Phillips leads off with food, notably Ontario’s Donation of Food Act. He criticizes the Act for shifting the risk of negligent harm…

Bookshelf

The Nonprofit Sector in the Mixed Economy Edited by Avner Ben-Ner and Benedetto Gui Published by University of Michigan Press, Ann Arbor, 1993, pp. 276 REVIEWED BY BRUCE CHAPMAN Faculty of Law, University of Toronto Nonprofit firms, together with a wide array of co-operatives (i.e., consumer, producer, worker, and credit co-operatives) comprise an important part…

Viewpoint: Ontario’s Donation of Food Act

In June 1994 the Ontario legislature passed An Act Respecting the Donation of Food 1 • Little or no publicity accompanied the passage of this short Act, which substantially alters the common law governing the liability of food banks and donors to food banks for the products distributed by the banks. Section (1)(1) relieves both…

From the Editor

For the past several years the custodians of accounting principles have been working to adapt their general rules to not-for-profit organizations. We have run a number of articles on that work, most recently in Volume XI, when the Canadian Institute of Chartered Accountants released its Exposure Draft of proposed principles of adaptation. CICA has now…

Index to The Philanthropist Volume XI

Cite as (1992-3), 11Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ACCOUNTING FOR NONPROFIT ORGANIZATIONS CICA Exposure Draft-Critiques Summer 1992(Voi.XI,No.2), pp. 35-39. ACCOUNTING FOR NONPROFIT ORGANIZATIONS Falk framework Fall 1992(Voi.XI,No.3), pp. 33-41. ADVOCACY On constitutional referendum by charitable organizations. Allowance by Revenue Canada Fall 1992(Voi.XI,No.3), p. 43. ADVOCATES Public interest advocates. Legal…

Serving As Secretary

Introduction This article has been prepared as an aide memoire for those accepting the position of Secretary to an organization incorporated as a “not-for-profit” or registered charity. The emphasis is on the practical, hands-on nature of the job and, in consequence, the data underlying the principles and actions recommended here have not been tabulated: to…

Cause-Related Marketing: Ethical Practice or Exploitive Procedure?

Introduction The growth of cause-related marketing (CRM) has been phenomenal; however, the question remains whether or not this technique is “strategic” philanthropy or only exploitive business self-interest. Consideration of whether CRM is ethical, or can be ethical, has important implications for how this tool is used by marketers and not-for-profit organizations and for the establishment…

Recent Legal Developments

The British Columbia Law Reform Commission has continued to be busy in matters affecting charitable organizations (see (1994), 12 Philanthrop., No.1, pp. 60-61). Its report, Consultation Paper No 71, released in late 1993, deals with conflicts of interest for directors of societies, which obviously includes charitable corporations. The report arose out of concern about the…