Gifts, Partial Gifts, Split Receipting, and Valuations
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
Introduction Apart from the challenge of always needing to raise more money, perhaps the most difficult problem for United Ways is how to fairly allocate
Does your organization keep its donor records in a way that helps it to be a more successful fund raiser? If you are like most
I. What is a Charitable Remainder Trust? Charitable remainder trusts are not new but although they have been used in the United States for a
Introduction The law relating to charities and charitable donations is constantly evolving. As a result, practitioners and representatives of charities who deal with Canada Customs
In an increasingly competitive fund-raising milieu, it is clearly tempting for development officers to accept all gifts that come their way. However, in reality, prudent
Introduction One of the distinguishing features between the civil law and the common law is the role played by the courts in each system. In
The following is a general overview of some of the income tax considerations affecting charitable donations.1 Since it is an overview, the discussion is not