A Study of Donors to a University Campaign
As government largesse in North America remains tight and to a degree capricious, publicly funded institutions such as hospitals and universities often turn to private
As government largesse in North America remains tight and to a degree capricious, publicly funded institutions such as hospitals and universities often turn to private
The Philanthropist Award For Proficiency In Legal Writing And Analysis Winning Entry 1987 Introduction In an article published shortly after the Charter of Rights and
One of the oddest aspects of the June 18, 1987 Tax Reform proposal to replace tax deductions for charitable donations by individuals with tax credits
Introduction Most foundations and endowments regard themselves as perpetuities although some, such as The R. Samuel McLaughlin Foundation, have a planned termination date. All others
The dispute in this case arose from the disposition of the residue of Mr. Levy’s estate which amounted to something in excess of $4,000,000.1 To
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
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
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,