The Organic, Whole Earth, Back to Nature Guide to Grantsmanship

The object of grantsmanship is to negotiate your way into spending someone else’s money for a purpose that you consider important. Consequently you must convince some source of money about your credibility as an administrator of funds and about the worth of your project. You are selling your management skills and your program ideas in…

Ontario Sales Taxes and the Not-for-Profit Organization

Introduction Now that most not-for-profit organizations have sorted out the new federal income tax rules, it may be appropriate for them to focus on sales taxes levied by the federal and most provincial governments. Those organizations which are not familiar with sales taxes will often discover that they have been overpaying these taxes. This article…

Professionalism in Private Philanthropy

  In a letter to Lord Chesterfield in 1755, Dr. Samuel Johnson delivered a scathing indictment of the financial patrons of his day. Is not a patron, my lord, one who looks with unconcern on a man struggling for life in the water, and when he has reached ground encumbers him with help? The notice…

Some Implications of Charitable Trusts and Charitable Corporations

The charitable corporation has some of the characteristics of a trustee not only for the purposes of The Charities Accounting Act,l but for other purposes at common law.2 Moreover, in their dealings with the funds of the corporation, there is some authority for the proposition that the officers and directors are treated as trustees at…

Bookshelf: Shortcuts to Survival, a Practical Fundraising Manual

In Shortcuts to Survival, a Practical Fund raising Manual, Joyce Yonge provides valuable practical information on fundraising from corporations, foundations and government sources. The book includes a description of such matters as the fundraisers job, choosing a professional fundraiser, organizing for effective fundraising, preparing a statement of objectives, an annual report and a fundraising proposal,…

The Tax Treatment of Charities

Introduction Significant changes have been made in the taxation of charities for 1977 and subsequent taxation years. Thes.e changes were designed to prevent the abuse by charities of their special status and many charities may find them restrictive. The penalty for failing to follow the new rules can be severe. Registration The new rules apply…

A Kaleidoscopic View of the Charity Amendments

In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years were reviewed. In this article we have assumed that the reader is familiar with the basic rules and have focused on a number of potential problem areas in the legislation….

From the Editor

  This issue of The Philanthropist is devoted to a review of the rules under the Income Tax Act of Canada relating to charities which came into force on February 24, 1977 and apply to all charities for 1977 and subsequent taxation years. For this issue we are grateful for the assistance of Denis C. Brown…

Bookshelf

Canadian Tax Treatment of Charities and Charitable Donations, 1977, published by Richard De Boo Limited, Toronto. ARTHUR B. C. DRACHE A new book by Mr. Arthur B. C. Drache covering the taxation of charities and charitable donations in detail has recently been published. Unfortunately, a copy of the book was not received by us in time…