I. What is a Charitable Remainder Trust? Charitable remainder trusts are not new but although they have been used in the United States for a number of years,l they have only recently begun to generate interest in Canada.2 Over the past years, the planned giving sector has promoted aggressively the use of charitable remainder trusts…
Contents: Volume 14, Issue 3 (1998)
This article was developed from a presentation to the National Conference for the Community Foundations of Canada, May 24, 1996. Two Scenarios for the 21st Century 1. A Polarized Society Marginalization of citizens-youth, minorities, low-skilled workers. Less social spending, but more spending on public security. Professional and technical workers with high skill are well compensated and…
This article was developed from the Administrator’s Annual Report in which he included a thought-provoking outline of the Foundation’s proposed “Youth Engagement Programme Initiative”, successor to the successful programs for “Children at Risk” initiated in 1990. The past year has been one of reconstruction and evolution as Laidlaw Foundation continues to be an innovator, inspiration…
Introduction The profile, role, and expectations of the nonprofit sector have reached new heights in recent years, yet we know very little about the impact this development has had on the world of work in the sector. Does the sector have the human resources capacity to accommodate these new demands? What do they mean for…
This article was developed from a presentation to the Second Annual Symposium of the Canadian Centre for Philanthropy, held in Toronto, May 9, 1996. The author wishes to acknowledge the invaluable contribution of Robert Vokey in the preparation of this text. I am not one of those who believes that the voluntary sector is a…
Cy-pres Cy-pres applications would appear to represent the only charity law cases the provincial courts deal with these days, a product presumably of the fact that “definition” cases all revolve around Revenue Canada registration decisions and are thus dealt with by the Federal Court of Appeal. My discussions of cy-pres cases in a number of…
This issue offers broad coverage of the issues confronting philanthropy today, from the specific to the general and from the immediate to the speculative. Our legal analysis focuses on tax law, to help those who engage in gift planning to evaluate some of the material they may see from the United States and put it…