Recent Tax Developments

Legislative Amendments The proposed changes relating to political activities carried on by registered charities and gifts of shares and other intangible capital properties as well as works of art by the artist personally to registered charities, put forward in the Federal Budget of May 23, 1985, received Royal Assent on February 13, 1986. Interpretation Bulletins…

From the Editor

The development of philanthropy in Canada has created a need for a structured approach by philanthropic organizations to all areas of their operations from the management of paid staff to fund raising. The responses to this need have been varied, as may be seen in the differing perspectives of contributors to this issue. Professor Jacke…

Index to The Philanthropist Volume V

The following indices have been prepared for The Philanthropist by Claudia Willetts, M.L.S. A cumulative index covering Volumes I-IV is now in preparation and will be offered to subscribers later in 1986. Index to Subjects A Amateur Athletic Associations. Ontario Judicial consideration of charitable status-Case studies: Re Laidlaw Foundation Winter 1985 (Vol.V, No.I), pp. 46-55. Amendments. Income…

Bookshelf

Giving and Volunteering: New Frontiers of Knowledge, Edited by V. Hogkinson and R. Sumariwalla Published by Independent Sector/United Way Institute, New York, 1985, pp. 547 REVIEWED BY JOHN GREGORY Member, The Ontario Bar The United States has, since its foundation, been a nation of volunteers, and it remains so today. Millions of Americans devote their…

Viewpoint: Advising on Philanthropy: The Role of Lawyers

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. Philanthropy has developed in Canada with only a minimum of input from professional advisors. Traditionally professionals have not given philanthropy the attention…

Some Evidence on the Distribution of Charitable Donations By Families in Canada

A. Introduction In 1982, it is estimated that families in Canada donated $1.65 billion in gifts and contributions to Canada’s charitable organizations.1 Most of these contributions were provided for the support of religious, cultural, scientific and educational activities. In 1986, it is expected that total charitable donations by families will amount to roughly $2.2 billion….

Increasing Accountability: A Look at the United States

In an era when there has been disappointingly slow movement on the part of private philanthropy in both the United States and Canada to full accountability, the work of the National Committee for Responsive Philanthropy (NCRP) in the United States has been exemplary. This paper focuses on some of the work undertaken by this non-governmental…

Gifts Involving Foreign Entities

Special considerations arise when gifts are made by individuals, corporations or charities in Canada to foreign charities, and gifts are made by individuals, corporations or other foreign entities to Canadian charities. There are always two bodies of law which must be considered when gifts are made to, or by, any charity whether there is a…

Recent Tax Developments

Since publication of the last issue of The Philanthropist, a revised Information Circular on registered charities and the proposed legislation implementing the Notice of Ways and Means Motion of May 23, 1985 relating to political activities has been released. In addition, there has been a recent change in Ontario Retail Sales Tax as it relates…

From the Editor

In this issue the question of accountability is considered by Robert Doyle and Livy Visano in an article which reviews the efforts of an American non­governmental coalition, the National Committee on Responsive Philanthropy, to increase accessibility to, and the accountability of, traditional sources of charitable donations. The authors predict that a similar movement for increased…