Corporate Giving: Why Non-Profits Are Vulnerable

This article was developed from a presentation to the Convention of the Canadian Society of Association Executives in Winnipeg, August 28, 1989.  On corporate giving … “As a substitute for giving by broad masses of the people it has always been a delusion…. A good many third sector institutions the last few years believed that…

The Ontario Council on University Affairs: A Buffer Agency

The Ontario Minister of Colleges and Universities frequently has cause to consider the views of the Ontario Council on University Affairs (OCUA). OCUA strives to fulfil two roles: to serve the Minister as a continuing source of independent advice on the Ontario university system (in a sense “thinking for the Minister”) and to serve as…

Recent Tax Developments

The Goods and Services Tax: An Update for Charities and NonProfit Organizations [For several years the federal government has been preparing the Cana­dian public for the introduction of a new federal sales tax, now known as the Goods and Services Tax. This article was developed from an article in Network, the newsletter of The Canadian…

From the Editor

Our preoccupation with money, noted in the last issue, continues with this. The indefatigable Allan Arlett brings us up to date with trends and issues in corporate funding, beginning with the healthy if not always welcome reminder that the corporate donation cannot be a definitive fix for lack of good fund raising elsewhere. James Greenfield…

Bookshelf

Self-Help Accounting: A Guide for the Volunteer Treasurer By John Paul Dalsimer Published by Energize Books, 5450 Wissahickon Avenue, Lobby A, Philadelphia, PA 19144, 1989, $20.50 US. REVIEWED BY JOHN D. GREGORY Treasurer, Poculi Ludique Societas, Toronto The love of money is not the root of all evil but the ignorance of money is the…

Viewpoint: A Therapeutic Alliance With Business

Readers are invited to respond to articles in this section. If appropriate, their views will be published.  This article is adapted from Dr. MacLeod’s speech to the Canadian Mental Health Association in London, Ontario on September 20, 1989. Introduction During most of this century, we have seen a clear division and even opposition between the…

Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition

Introduction In the United States, nonprofit organizations enjoy special privileges granted by government which deliberately lower their costs of operation. When governmental funding of nonprofits began to decline in the late 1970s, many nonprofits sought alternative sources of revenue and began to enter commercial markets in competition with for-profit firms. Because of their special privileges,…

Recent Tax Developments

Two recent cases will be of interest to charities. Centenary Hospital Association In an application by Centenary Hospital Association (the “Hospital”) to the Supreme Court of Ontario, heard: May 23, 24 and 25, 1989 (un­reported), Osler J. considered issues involving charities and business. While this was not a tax case, it will be of interest…