On March 24, 1988 John M. Hodgson, co-founder, l6-year member of the Editorial Board, and present Chairman of the Management Committee of The Philanthropist, received the Medal of the Law Society of Upper Canada which is awarded to recognize outstanding service within the legal profession. Mr. Hodgson was honoured for his outstanding work in the…
Following a meeting of the Management Board on May 26, 1988, Chairman John Hodgson announced the appointment of John D. Gregory as editor of The Philanthropist. John has been Book Editor of the journal since 1986. The new editor is a graduate of the University of Toronto (B.A., LL.B), the London School of Economics (M.Sc.Econ.), and…
Introduction Most foundations and endowments regard themselves as perpetuities although some, such as The R. Samuel McLaughlin Foundation, have a planned termination date. All others presumably wish to maintain the value of their assets despite inflation and to continue their charitable grants on an equivalent or growing scale in real dollars. To achieve those goals…
Tax Reform The Notice of Ways and Means Motion to Amend the Income Tax Act which was introduced in the House of Commons June 13, 1988 contained the legislative changes required to convert the tax deduction formerly available for charitable donations to a two-tier tax credit with a tax credit of 17 per cent on…
The dispute in this case arose from the disposition of the residue of Mr. Levy’s estate which amounted to something in excess of $4,000,000.1 To the chagrin of Mr. Levy’s next of kin, it was to be given to the State of Israel: … for charitable purposes only, said charities to be decided on by…
The Philanthropist is again in transition. Having secured a new publisher in 1987, the magazine now ventures to try a new editor, a much riskier business. Lynn Bevan served for six years as editor and set a truly daunting example for her successor. John Hodgson, chairman of the Management Board, stated-or rather understated-Lynn’s contribution as follows:…
The Nonprofit Sector: A Research Handbook Edited by Walter W Powell Published by Yale University Press, New Haven and London. 1987, pp. xiii.464 REVIEWED BY MARK D. HUGHES Academic Coordinator, Lawrence Fertig Center, Ludwig von Mises Institute, Fairfax, Virginia’ During the last decade, a large body of literature has emerged from the Program on Non-profit Organizations…
Viewpoint expresses the particular view of contributors but 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 article has been developed from a paper presented to a conference for fund raisers sponsored by The Canadian Centre for…
The Philanthropist Award For Proficiency In Legal Writing And Analysis Winning Entry 1987 Introduction In an article published shortly after the Charter of Rights and Freedoms had been proclaimed,1 Professor Noel Lyon expressed the fear that the new Charter would be no more than “an exercise in self-congratulation.”2 Lyon asserted that “Experience with the Canadian…
One of the oddest aspects of the June 18, 1987 Tax Reform proposal to replace tax deductions for charitable donations by individuals with tax credits is the effect this may have on unpaid volunteer work. Suppose an individual with only a modest income has been in the habit of teaching Sunday School without remuneration. Under…