Recent Tax Developments
Budget Update On October 27, 1982, the Honourable Marc Lalonde, Minister of Finance, in his Statement on the Economic Outlook and the Financial Position of
Issue 3
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From the Editor
The articles in this issue consider specific instances of government regulation and intervention in the activities of philanthropic organizations. What is and what should be
Corporate Philanthropy
Published by the Council on Foundations, 1982, Washington, D.C., 160 pp. REVIEWED BY CHRISTINE LEE* Recent social and political developments in the United States resulted
Viewpoint: Political activity and charitable organizations
Viewpoint expresses the particular views of contributors and does not necessarily reflect the opinions of The Philanthropist. Readers are invited to respond to articles in
Public Policy and the Tax Treatment of Philanthropy
Introduction The question of whether a tax credit is a better device than a tax deduction for encouraging charitable contributions has given rise to a
Redefining “Charities” in the Income Tax Act
In Canada today, some hold the view that charitable organizations can serve their charitable goals best when they “serve” their constituents and “advocate” improvements in
Proposed Changes to the Tax Credit System
One of the more remarkable aspects of Canadian life is the way in which ideas which have been in circulation for many years in the
Philanthropy and the Natural Environment: Guarding the Guardian
Let us suppose a philanthropist appears in your law office. A lifelong bird watcher, nature photographer and hiker, he wants to donate his country