For the Record

The following is a letter from Terrance S. Carter, chair of the National Charities and Not-for-Profit Law Section of the Canadian Bar Association, to then-Minister of National Revenue Elinor Caplan. December 4, 2002 Dear Minister Caplan: Re: Charity and “Political Activities” I am writing on behalf of the Charities and Not-for-Profit Law Section of the…

Bookshelf

Better Together: Restoring the American Community By Robert D. Putnam and Lewis M. Feldstein with Don Cohen Published by Simon & Schuster, 2003, 318 pp. US $41.95. REVIEWED BY YVES SAVOIE Executive Director, Family Service Association of Toronto Robert Putnam sparked a broad debate about the state of community with the publication, in 2000, of…

Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and “Split Receipts”

Introduction On December 20, 2002, the Department of Finance made its annual Christmas gift to tax practitioners by transferring, without consideration, a 560-page tome containing detailed amendments to the Income Tax Act1 together with so-called “explanatory notes.”2 The December 20 Draft Legislation proposed to amend three subjects relevant to charities: it added an explicit prohibition…

Quick Referrence: What Charities Should Know About Proposed Amendments to the Income Tax Act—Gifts to Foreign Entities, Large Gifts and “Split Receipts”

In December 2002, the Department of Finance proposed changes to the Income Tax Act. Some of these proposed changes will affect registered charities, as is pointed out in the preceding article, “Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and ‘Split Receipts’,” by John Loukidelis. The main changes…

Charities in Business, Business in Charities, Charities and Business—Mapping and Understanding the Complex Nonprofit/Business Interface

For the analytical purposes of this paper, nonprofits and charities are presented as roughly synonymous, except where indicated.  Introduction A new pro-business zeitgeist has made for-profit initiatives more acceptable in the nonprofit world. (Dees, 1998, p. 3) One of the most important dynamics in the charitable sector in Canada at the present time is its…

Selected New Developments in the Liability of Directors and Officers of Charitable and Nonprofit Corporations

(1) Developments in Respect of the “Director-Trustee Dilemma” One of the issues that has plagued the area of charitable corporations law in Ontario is whether, and to what extent, the directors of such corporations are “trustees” of corporate assets. In a number of Ontario cases (discussed herein) courts have held that, at least for certain…

Advocacy and Third Way Politics: Canada and the United Kingdom

This article is based on a presentation by the author to the Third National Forum for the Public Policy and Third Sector Initiative, Advocacy, Engagement and Consultations: The Voluntary and Government Sectors, School of Policy Studies, Queen’s University, Kingston, Ontario, October 25–28, 2002. Introduction Any attempt to compare political or social systems in Canada and…

Original Purpose—Completing the Triad of Accountability

This article has been edited and revised from a presentation to the November 2002 ARNOVA conference.  Introduction Accountability for an organization involves not only stewardship and governance but also trusteeship (defined as loyalty to original purpose). So argues David Smith in his 1995 book, Entrusted: The Moral Responsibilities of Trusteeship. Smith wrote the book in order…

Bookshelf

Civic Literacy: How Informed Citizens Make Democracy Work By Henry Milner Published by University Press of New England, 2002, 293 pp. US $45. cloth; US $19.95 paper. REVIEWED BY A. PAUL PROSS Professor Emeritus, School of Public Administration, Dalhousie University This book is an enquiry into the factors that contribute to informed voter choice during…