This paper has been developed from a presentation to a Canadian Bar Association (Ontario) Seminar on February 18, 1986. Introduction This paper is designed to highlight some of the pitfalls involved in acting for the non-share capital corporations of charities and other non-profit groups. The area of”organization” can be a pitfall for those of us in…
This article has been developed from a presentation to The Canadian Centre for Philanthropy’s Fourth Grantors’ Conference for Foundations on June 17. 1986, in Toronto. The authors wish to acknowledge the contribution to this article of the late George Blodgett. Whether they were established to further the cause of the arts, social services, medical research,…
While much has been written on the performance of profit-oriented organizations, little is available on the non-profit organization. This paper discusses the relationship between various organizational attributes and measures of performance in 32 Canadian non-profit associations. The research was conducted as part of a week-long workshop for The Canadian Institute for Organization Management in London,…
This paper has been developed from a presentation to The Canadian Centre for Philanthropy’s Fourth Grantors’ Conference for Foundations on June 17, 1986, in Toronto. Introduction It has been my privilege over the years to manage both large and small organizations in business, government, education and philanthropy. As I have sought to place this experience…
Introduction In April 1984, Canada entered a new era in its treatment of young offenders. The Young Offenders Act became law, replacing the Juvenile Delinquent Act of 1908. The new Act represents a major change, both in values and approach, to the field of juvenile justice. Demonstrating a change in fundamental principles, it moves away…
Amendments to the Income Tax Act Bill C-23, an Act to amend the Income Tax Act and a related Act, was passed in the House of Commons on December 17, 1986. This Bill covered the budget provisions of February 26, 1986 as well as other changes announced by the government prior to October 31, 1986….
In this issue, we continue our “return to the basics” in two articles. First, Barbara Doherty offers advice to lawyers on how to organize the practice to take into account the unique requirements of non-profit corporations. Second, our regular contributor Laurence Murray and Sally Farr of The Trillium Foundation describe in detail how grantors can…
Funding of the Arts in Canada to the Year 2000: The Report of the Task Force on Funding of the Arts Published by the Government of Canada, Ottawa, 1986, pp.150 (English/French) REVIEWED BY JOHN D. GREGORY Member, the Ontario Bar The arts never have enough money. Artists are almost invariably poor, deficits threaten many arts…
Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist. Readers are invited to respond to articles in this section. If appropriate, their views will be published. This paper was first presented to the Annual Conference of the Canadian Society for the Study of Higher Education, May 31, 1986,…
CICA Handbook The Canadian Institute of Chartered Accountants’ research study Financial Reporting for Non-Profit Organizations was published in 1980 and discussed in The Philanthropist, Vol. 3, Summer 1981 (“Accounting for Non-Profit Organizations-as it is now and may be in the future-The Director’s Concerns”). The research study was positively received and widely accepted. The CICA has…