Improving Information To Ensure Accountability
Board members of both private and public sector organizations are giving more and more thought to their responsibilities. They are asking themselves: What am I
Analysis
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Tax-Effective Charitable Donations
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
Case Comment: In the Matter of The Toronto Humane Society Re David Feldman Charitable Foundation
The degree of judicial and administrative supervision that can or should be exercised over charities in Ontario has been a recurring theme in this journal.1
The Charity Commissioners for England and Wales
In Canada, the registration of charities is the responsibility of Revenue Canada, Taxation Division, whereas in the United Kingdom, or more specifically England and Wales,
Charity, Philanthropy and Stewardship: A Philosophical Perspective on Tax Reform
Introduction The White Paper on Tax Reform was released in the House of Commons on June 18,1987. Since the Government has not yet released the
What Is Income? What Is Capital?
What is income? What is capital? The distinction between the two has been likened to that between the fruit of the tree and the tree
Solutions to the 20-Per-Cent Problem
All registered charities are required by the provisions of the Income Tax Act (the Act) to have exclusively charitable purposes. In order to ensure that
Determining Grantmaking Policies and Priorities: A Continuing Process
Introduction In 1975 when I was appointed executive director of The Saint Paul Foundation, I found myself, at 35, privileged to direct a community foundation