Book Review

The Regulation Of Organised Civil Society by Jonathan Garton Oxford: Hart Publishing; 2009 isbn: 978-1-8411-3800-8 W. Laird Hunter, q.c. Richards Hunter Toogood The dust jacket of Professor Garton’s book is graced by a reproduction of a lovely 1852 watercolour, Alms House, by Charles Hopton. It is an idyllic scene, evoking noble altruism. But it is…

Pathological Narcissism And Philanthropy: An Examination Of The Foundational Assumptions Of Philanthropy

Abstract: Philanthropy is a social construct that has individual and collective meanings demonstrated through such activities as making donations to philanthropic/ charitable organizations or directly to individuals in need. Philanthropy is common ground for both the personal beliefs and behaviours of the individual and for social structures such as incorporated charities and nonprofit organizations. Philanthropy is…

Funding Terrorism And Charities (part 4)

Summary The following is the conclusion of an article prepared by Blake Bromley for the Commission of Inquiry into the Investigation of the Bombing of Air India Flight 182 in support of his personal testimony in Ottawa on October 26, 2007. The first three parts of this article were published in the last issue of…

Letter From The Editor

These days if you attend any nonprofit gathering, it doesn’t take long before the phrases “social innovation” and “social finance” pop up. However, as you listen to the conversations, you begin to wonder whether everyone is talking about the same thing. Are social innovation and social finance something new or just the latest fads? In this…

Primer On Social Innovation: A Compendium Of Definitions Developed By Organizations Around The World

What is social innovation? most simply, social innovation is about new ideas that work to address pressing unmet needs. Poverty, homelessness, and violence are examples of social problems that still need dedicated solution-seeking space. Social innovation addresses these challenges by applying new learning and strategies to solve these problems. For social innovations to be successful…

New Disbursement Quota Rules Under Bill C-33

Introduction The disbursement quota is a prescribed amount that registered charities must disburse each year in order to maintain their charitable registration. The purpose of the disbursement quota is “to ensure that most of a charity’s funds are used to further its charitable purposes and activities; to discourage charities from accumulating excessive funds; and to…

A Comparison of the Three Categories of Registered Charities

Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act (Canada) (the “Act”).1 As a result of recent proposed amendments concerning the definitions of charitable organizations and public foundations, as well as the recently amended disbursement quota rules that apply…

For the Record: Letter to the Department of Finance Canada re: Draft Income Tax Amendments to Implement 2004 Budget Proposals

The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation Division, Tax Policy Branch, Department of Finance Canada. November 9, 2004 Dear Mr. Farber: I write as Chair of the National Charities and Not-for-Profit Law Section of the Canada Bar…