A Canadian Charity Tribunal: A Proposal For Implementation
*Editor’s Note: So that readers may have the full text and Appendices of this important contribution to the current debate surrounding the restructuring of the
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The Broadbent Report: An Overview
As incidents of corporate improprieties came to light during the early 1990s and concern about government profligacy spread throughout the western world, pressures grew to
New Investment Powers for Charities
Application of Trust Law to Charities Introduction Trust law dealing with investment powers and duties may be applicable to charities in any of three ways:
Special Challenges for Organizations with Small Investment Portfolios: A Case Study
This article was adapted from a March 8, 1999 presentation to the Strategy Institute’s “Foundation, Endowment and Not-For-Profit Investment Summit”, held in Toronto. In managing their
Foreign Activities by Canadian Charities
1. Introduction Section 149.1(1)(b) of the Income Tax Act sets out the prerequisites for a charitable organization. Included in the section is the requirement that
Vancouver Society of Immigrant and Visible Minority Woman v. M.N.R.
1 [Rarely does the Supreme Court of Canada take up the perennial question: What does “charity” mean?2 Even rarer is the case where it does so
Vancouver Immigrant Women: The First Judicial Interpretation
When all is said and done, the views of lawyers, academics and other bystanders about the “meaning” of a Supreme Court decision become secondary to
Building Relationships in the Networked Age: Some Implications of the Internet for Nonprofit Organizations
Successful fundraising has always been about building healthy relationships, whether with single donors, volunteers, the media or funding agencies. The Internet is emerging as an