Rabbi Moses Ben Maimonides, a Spanish philosopher of the twelfth century The First and lowest degree is to give, but with reluctance or regret. This is the gift of the hand, but not of the heart. The Second is to give cheerfully, but not proportionately to the distress of the sufferer. The Third is to…
Contents: Issue 2
Canada’s top 100 corporations donate less than I per cent of their pre-tax profits to charity and they do it mainly in obsolete ways; Canadian philanthropic foundations are allowed to be far too secretive; the United Appeal is “morally deceptive”. These are the themes of a report on corporate philanthropy prepared by Memo from Turner,…
An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Banff, August, 1971 The invitation to speak on this, the opening day of the Canadian Bar Association’s 1971 Meeting in Banff, is a welcome and challenging one for me for two reasons: firstly, it is most…
The aim of this article is to consider where responsibility lies for the supervision of charity in the Province of Ontario, the nature of the statutory machinery established for this purpose and the extent to which such machinery is proving adequate to the task. Quoting from Halsbury’s Laws of England 3rd ed. Vol. 4 at…
This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable funds in a number of selected common law jurisdictions. Background in English Law In English law, control over charities was originally divided between the Crown, the Court of Chancery and…
TABLE OF CONTENTS METHODOLOGY ANALYSIS OF REPLIES PROBLEM AREA REQUIRING FURTHER RESEARCH GENERAL CONCLUSIONS AND RECOMMENDATIONS METHODOLOGY When we embarked on this pilot study we were in the following position. We had studied in the area of non-profit and charitable bodies and the legislation affecting them for approximately one year, were fairly knowledgeable in this…
A close analysis of the reasons for judgment in the appeal of the Executors of the estate of H. H. Harshman from an estate tax assessment can, without too great effort, lead one to think that the decision in favour of the estate was a triumph of the public good over narrow legalisms under The…
It took the British Government ten years to review the state of charity in the United Kingdom and come up with the Charities Act of 1960 (8 & 9 Eliz. II, Ch. 58), a whole new constitution of English charity: three of those years for the sittings of the Nathan Committee to hear evidence and…
The following Resolution was passed by the Canadian Bar Association at its Annual Meeting held in Banff last year: “WHEREAS their registration as Canadian Charitable Organizations under the Income Tax Act is ordinarily made public by individual charities in any event: AND WHEREAS the registration or non-registration of charities under that statute is a matter…
The Money Givers: By Joseph C. Goulden In his recent book entitled The Money Givers Joseph C. Goulden, a Washington journalist, comments somewhat cynically that “the tax lawyer can make a philanthropist of the meanest of men”. In so saying he brings sharply into focus the whole question of the motivation of charity today. Does…