Civil Society Under Attack

Although politicians and powerful players pay lip service to civil society, the reality on the ground is different. Ask the human rights defender sentenced to ten years in jail in Uzbekistan or the Bosnian anti-corruption group forced to suspend its activities. It is doubtful these individuals would think their work was being properly valued or…

Index to The Philanthropist Volume 12

Index to The Philanthropist Volume 12 Cite as (1994-5), 12 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETS, M.L.S. Subject Index A ACCOUNTING FOR NONPROFIT ORGANIZATIONS CICA Re-Exposure Draft 1994(Vo1.12,No.2), pp. 38-42. 1994(Vol.12,No.2), pp. 43-47. ALBERTA Charitable organizations. Fund-raising solicitation -Case comments 1994(Vol.12,No.2), pp. 36-37. ASSOCIATIONS. Europe Legal development: Legislative statutes 1995(Vol.12,No.4), pp. 45-57. B BIBLIOGRAPHIES…

International Philanthropy in Action: Human Rights

Introduction International philanthropy usually brings to mind famine relief or using Canadian dollars and expertise to build wells and irrigation systems in Third World countries; however Canadian expertise can be used to protect lives and improve living conditions in another way-by sending Canadians to observe and report back on murders, disappearances and torture in other…

From the Editor

We close this volume with some solid law, some sound advice, and some views of new frontiers in philanthropy. The solid law comes in the form of the Honourable Mention entry in last year’s Philanthropist Award competition. Paul Michell analyzes the history of the rule against political activity by charities in England and in Canada,…

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts

A Comment on Re Canada Trust Company and Ontario Human Rights Commission. The author wishes to thank Lesley Midzain for valuable research assistance in the preparation of this comment and John Gregory, Patrick Macklem, Lesley Midzain, Kent Roach and Ralph Scane for helpful comments.  Introduction Colonel Reuben Wells Leonard, sometime soldier, engineer, railroad entrepreneur, mine developer,…

Recent Tax Developments

Budget Proposal Affects Prospective Donors On February 20, 1990 the Honourable Michael Wilson, Minister of Finance, presented his 1990 budget. In the recent past, tax practitioners have grown used to countless resolutions relating to income tax and sales and excise tax legislation.This budget was an exception as there were only seven resolutions relating to the…

INTERPHIL, the International Standing Conference on Philanthropy

INTERPHIL, the International Standing Conference on Philanthropy, is an international umbrella organization for the voluntary sector. It was founded in 1969 in Evian, France and currently has its headquarters in the United Kingdom. There are two Canadian directors, Donald Rickerd, president of the Donner Canadian Foundation, who is the present chairman, and Colin Graham, a…

European Convention on the Recognition of the Legal Personality of International Non-Governmental Organizations

Convention opened for signature in Strasbourg on April 24, 1986. (European Treaty Service (ETS) No. 124) Introduction The beneficial role played by voluntary and non-profit bodies is recognized in practically all countries of the world today. The freedom of peaceful assembly and the freedom of association with others are fundamental human rights. The legal status and…