Preface On November 12, 1981 the Minister of National Revenue introduced to Parliament a Budget which substantially changed the tax rules as they relate to charities in Canada. The wording of these rules is very general and it is difficult to assess their full impact and meaning until the actual bill which will set out…
Viewpoint is a new feature of The Philanthropist where contributors may advance a particular view on subjects of interest to philanthropic organizations. The views expressed by the authors do not necessarily reflect those of The Philanthropist. Readers are urged to respond to viewpoints expressed and, if appropriate, responses will be published to provide the opposing view….
The foregoing paper was delivered at the November, 1981 Charities Conference of The Canadian Centre for Philanthropy. Following Mr. Coombs’ presentation, Claus Wirsig, President of The Hospital for Sick Children Foundation, outlined the practical experience of his organization. The following represents a brief summary of his views. Factors Contributing to a Perceived Need for…
Before discussing the possibilities for co-operation among foundations and the various other estates of the philanthropic sector it will be useful to have some insight into how foundations fit into that sector. Although my experience has been primarily confined to The Richard Ivey Foundation and The Richard and Jean Ivey Fund, my views will,…
I’ve been associated with The Devonian Group of Charitable Foundations and its predecessors since its beginning in 1955. Originally, these Foundations were interested in the acquisition and use of museum collections related to Western Canada; later, interest expanded to include acquisitions and collections from many areas of the world. These collections, which were acquired…
Editor’s Note: The proposed changes in the tax treatment of charities contained in the federal Budget proposals of November 12, 1981 (Resolutions 138 and 139) drew an immediate response from The Association of Canadian Foundations. The Association’s initial response was followed up by a brief submitted in December, 1981, analyzing the effect of the federal…
RELEASE DATED APRIL 21, 1982 FROM THE OFFICE OF THE HONOURABLE ALLAN 1. MacEACHEN The Honourable Allan J. MacEachen, Deputy Prime Minister and Minister of Finance, today announced revised rules relating to minimum disbursements for charitable purposes by public and private foundations, and to financial transactions between foundations and related persons. These rules are being…
There have been a number of developments in the tax field during the last year. This paper will consider these developments. 1981 Budget The most important development was the tabling of the Budget in the House of Commons by The Honourable Allan J. MacEachen on November 12, 1981 (as modified by the Release from the…
It has been nearly 10 years since Bertha Wilson edited the first edition of The Philanthropist. She retired as editor, although she continued her association with the journal in other capacities following her appointment to the Court of Appeal of Ontario in 1975. We congratulate Madam Justice Wilson on the further honours she has received…
The Handbook On Private Foundations, by David F. Freeman, Published by Seven Locks Press, Cabin John, Maryland, U.S.A. 436 pages REVIEWED BY ALLAN ARLETT, Executive Director, The Canadian Centre for Philanthropy. David Freeman brought great experience to the preparation of this handbook on foundations. He began his foundation career with the Ford Foundation in 1950, moved to…