Those concerned with accounting practices for Not-for-Profit-Organizations have had very little guidance in the past on accounting principles to be followed. The Canadian Institute of Chartered Accountants now has a study group under the chairmanship of H. F. C. Graham, C.A., of Clarkson, Gordon & Co. Any enquiries or suggestions should be addressed to K….
Contents: Volume 2, Issue 1 (1977)
In 1914, a lawyer banker by the name of Frederick Harris Goff was responsible for creating a new kind of trust, the Cleveland Foundation. He envisaged that it would provide an efficient means for a person of good will who achieves success in a community to leave something behind for the community’s benefit… and this…
Introduction Two truths are held to be self-evident: (1) that no purpose is charitable if it comprises the attainment of political objects; (2) that few charitable purposes can fail to comprise the attainment of political objects. Those who hold the truth of their choice to be self-evident do so because they cannot prove it. Propositions…
With increasing government participation in hospital and health-care financing in Canada, many people have come to believe that public hospitals are owned and operated by government. This general misconception has had a serious side-effect in that people have also come to believe that the hospital is no longer in need of private funds from donations…
In The Matter of the application of The Canadian Foundation for Youth Action for the passing of its accounts for the period Aug. 17, 1973 to July 31, 1975. (Surrogate Court of the Judicial District of York, Cornish, I.-Reasons, January 25, 1977.) A number of contributions to the first issue of this magazine were directed…
We are pleased to publish a spring issue of The Philanthropist after a two year absence. I am sure that you will be delighted to learn that the former editor, Bertha Wilson, was appointed a Justice of the Court of Appeal for Ontario in December, 1975. Although it was some time ago, we extend our congratulations…
1975, Published by McClelland and Stewart Limited, Toronto In Financing Humanistic Service, published in 1975, Professor Samuel A. Martin of the School of Business Administration at the University of Western Ontario provides a detailed and comprehensive analysis of the sources of fundÂing of health, education, welfare and cultural services in Canada (referred to by Professor…