From the Editor

This volume closes with our usual mix oflaw, policy and management analysis. Professor Phillips investigates further the rule for political activity by charities in his comment on the Human Life International case. While he thinks the case was rightly decided, he also notes disturbing elements for future consideration. Blake Bromley advocates leaving the courts a…

From the Editor

For the past several years the custodians of accounting principles have been working to adapt their general rules to not-for-profit organizations. We have run a number of articles on that work, most recently in Volume XI, when the Canadian Institute of Chartered Accountants released its Exposure Draft of proposed principles of adaptation. CICA has now…

From the Editor

For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help avoid the export of culturally valuable goods. The operation of these laws is examined by Harry Erlichman, who touches briefly on the appalling decision of the Federal Court of Appeal…


Conducting Evaluations: Three Perspectives,¬†Published by The Foundation Centre, 60 pages. An ongoing concern for charitable foundations and corporate philanthropists is the assessment of the effectiveness of their grants to community organizations. A recent publication of The Foundation Centre brings together in one volume three articles which treat the underlying principles governing evaluations of foundation grants….

Accounting Principles

Those concerned with accounting practices for Not-for-Profit-Organizations have had very little guidance in the past on accounting principles to be followed. The Canadian Institute of Chartered Accountants now has a study group under the chairmanship of H. F. C. Graham, C.A., of Clarkson, Gordon & Co. Any enquiries or suggestions should be addressed to K….