In any field, it is important to stay on top of technical requirements. In some cases this means a periodic refresher course in the basics, in others keeping abreast of new developments. This issue will assist readers in meeting both objectives. We are pleased to be able to offer readers the first of five articles…
In Art We Trust: The Board of Trustees in the Performing Arts Robert W Crawford, Author and Compiler, Published by the Foundation for the Extension and Development of the American, Professional Theatre (FEDAPT), New York, 1985, pp.72 No Quick Fix (Planning), Frederick B. Vogel, Editor, Published by FEDAPT, New York, 1985, pp.96, $9.95 (U.S.) How…
The Philanthropist welcomes and, if appropriate, will publish responses to any of its articles or features. (Reference: The Philanthropist, Vol. VI, No.1, Spring 1986, p.41) After reading the article “Stigmatizing the Disabled Through Fund-Raising Appeals” in the Spring ’86 issue of The Philanthropist, I feel I must respond to Mr. Toole’s discussion of coping/succumbing images as…
Prepared by the Communications Directorate, Revenue Canada Taxation … Some for releife of aged impotent and poore people, some for maintenance of sicke and maymed souldiers and marriners, schooles of learninge, free schooles and schollers in univsities, some for repaire of bridges portes havens causwaies churches seabankes and highewaies, some for educacon and pfermente of…
It is trite to say that most Canadian taxpayers regard the federal income tax laws as a necessary evil. This attitude may be found to be somewhat more pronounced, however, among Canadian registered charities. While the Income Tax Act (Canada), R.S.C. 1952, c.148, as amended (the Act) provides substantial benefits to registered charities and their…
The financial squeeze resulting from the chronic underfunding of philanthropic organizations in Canada tends to be transferred not only to their beneficiaries and clients but also to their employees. Recent studies confirm that incomes of those who work in charitable organizations are usually lower than incomes of those who work in comparable employment in government…
A. Introduction A major concern of most charitable organizations is increasing the annual value of contributions received. A necessary part of achieving this objective may consist of acquiring information on the characteristics of families who give or who do not give to charity in Canada. For example, if fund raisers know that families with certain…
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…