A Truly Canadian Definition of Charity and a Lesson in Drafting Charitable Purposes
Native Communications Society of B.C. v. MNR.*(For a brief summary of the judgment in this case see also, “Recent Tax Developments”, The Philanthropist, Vol. VI,
Education
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The Non-Profit Sector and the Multi-Stage Sales Tax
This article provides a general overview of how the federal Government’s sales tax reform proposals will affect the non-profit sector and suggests some representations which
Philanthropy in an Age of Transition: The Essays of Allan Pifer
Published by the Foundation Center, 888 Seventh Avenue, New York, NY. 10106, 1984, pp. 239,$12.50 (US) Why Charity? The Case for a Third Sector By
The Role of the Voluntary Sector in Developing and Monitoring Social Legislation: A Case History
Introduction In April 1984, Canada entered a new era in its treatment of young offenders. The Young Offenders Act became law, replacing the Juvenile Delinquent
From the Editor
In this issue, we continue our “return to the basics” in two articles. First, Barbara Doherty offers advice to lawyers on how to organize the
Viewpoint: The Arts, Post-Secondary Institutions, Learning and Living
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
Some New Evidence on the Distribution of Religious Charitable Donations By Families in Canada
A. Introduction A major concern of most charitable organizations is increasing the annual value of contributions received. A necessary part of achieving this objective may
Continuing Education and the Voluntary Sector
The Voluntary Sector in Canada A number of university continuing education divisions have been approached in recent years by non-profit, voluntary organizations with requests that