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…

From the Editor

The question of charities and their money remains of pressing interest to donors, recipients and regulators. Several contributors participate in the discussion in this issue. Len Wcstenholme makes a proposal to regulate fund raisers. John Macfarlane points out the dangers in focusing exclusively on finances. Professors Bennet and DiLorenzo argue that charities that branch out…

Bookshelf

Canadian Directory to Foundations (incorporating The Canadian Index to Foundation Grants), Eighth Edition Edited by Allan Arlett and Norah McClintock Published by The Canadian Centre for Philanthropy, Toronto, Ontario, 1988, pp. XXXV, 689. Foundations arc a vital component of philanthropy in Canada. In 1986, the last year for which accurate statistics are available, the foundations…

A Brief History of The Philanthropist

The following brief history of The Philanthropist was produced at the re­quest of several subscribers and contributors who were interested in the background of the journal. It is published in the hope that it will be of interest to all readers and supporters. In the late 1960s a small group of lawyers established themselves as…

“But we meant well!” The Liability of Good Samaritans and Charities and Their Volunteers

PHILANTHROPIST/PHILANTHROPE AWARD FOR PROFICIENCY IN LEGAL WRITING AND ANALYSIS Honourable Mention 1988 NEVILLE AUSTIN Student-at-Law, Toronto One night in October a volunteer team with the Mountain Rescue of California saved the life of a man stranded on California’s Box Springs Mountain. Two years later, the volunteers were hit with a lawsuit from the family of…

Viewpoint: The Case Against Self-Serving Philanthropy

Readers are invited to respond to articles in this section. If appropriate, their views will be published This article was adapted from a speech to the Philanthropoids, Friends of The Canadian Centre for Philanthropy, November 29, 1988. Psychoanalysts know that you can tell a lot about what’s on people’s minds by paying attention to their…

Creating a Corporate Volunteer Community

This article was developed from the 1988 Distinguished Visiting Lecture, York University Voluntary Sector Management Program, Toronto. When I was just a few years old, my father, who was the principal of an elementary school, brought home a book that had been given to him as a sample by a textbook salesman. It quickly became…

The Development of a Successful Corporate Volunteer Program

This article was developed from a presentation to the Corporate Volun­teer Council of Metropolitan Toronto on September 14, 1988.  We all know that one of the critical components in any company’s success and profitability is the commitment of employees to the company. One way to develop that commitment is to show employees our commitment to…

Social Investing: Using Capital to Promote Foundation Goals

Introduction Whether the economy is expanding or declining, the prospects of employ­ment for unskilled, marginal or disadvantaged people are likely to remain poor. The general hardships of unemployment are multiplied for young people who have no experience and limited education and for minorities who face discrimination. Without work and the status and feeling of purpose…