Index to Volume 20 of The Philanthropist

PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Religious activities Religious persons and religious institutions 2006(Vol. 20, No. 2), pp. 87–89 ACCOUNTABILITY. Religious institutions Tort accountability for religious activities 2006(Vol. 20, No. 2), pp. 87–130 ADVANCEMENT OF RELIGION As a head of charity 2007(Vol. 20, No. 4), pp. 257–93 ADVANCEMENT OF RELIGION Head of…

Liability of Religious Charities: A New Frontier: Accountability of Religious Persons and Institutions in Tort

This article is an abridged version of the paper “Liability of Religious Charities: A New Frontier: Accountability of Religious Persons and Institutions in Tort and Equity,” which was presented at Third National Symposium on Charity Law Canadian Bar Association/ Ontario Bar Association, May 6, 2005, Toronto, Ontario. It is presented here with the permission of…

Insurance Issues for Charities

Introduction and Overview Insurance may be “essential” for charities but it is not always available or affordable. Further, charities may not always understand what their real risks are and how those risks can be managed and mitigated through a combination of risk transfer mechanisms such as insurance, indemnities, adherence to best practices, and seeking appropriate…

Charities and Compliance with Anti-Terrorism Legislation: A Due Diligence Response

1. Introduction As discussed in the first part of this article, “Charities and Compliance with Anti-Terrorism Legislation: The Shadow of the Law,” published in volume 19, number 1 of The Philanthropist, a “new day” has arrived for charities in Canada. The new reality that charities face involves understanding several aspects of Canada’s anti-terrorism legislation, including…

Selected Issues Regarding the Liability of Directors and Officers of Charitable and Nonprofit Corporations

Introduction The state of the law in Ontario2 respecting the liability of directors and officers of charitable and nonprofit corporations3 is unsettled and unsatisfactory. On the one hand, the Public Guardian and Trustee (PGT) has taken a public position that would, for all intents and purposes, assimilate the role of directors and officers of charitable4…

Selected New Developments in the Liability of Directors and Officers of Charitable and Nonprofit Corporations

(1) Developments in Respect of the “Director-Trustee Dilemma” One of the issues that has plagued the area of charitable corporations law in Ontario is whether, and to what extent, the directors of such corporations are “trustees” of corporate assets. In a number of Ontario cases (discussed herein) courts have held that, at least for certain…

Accounting for Debt Financing and Going-Concern Issues

Introduction In the past, not-for-profit organizations have generally been able to manage their affairs in a way that avoided being heavily dependent on debt financing. Times have changed. Government funding has not been keeping pace with inflation. New programs are being developed to meet the needs of the community. Facilities are aging and need to…

Legal Developments

No “Legal Developments” section appeared in either of the last two issues of The Philanthropist, so there is plenty to talk about on this occasion. As everybody in the charity community probably knows, in February 1999 the Supreme Court of Canada handed down its judgment in Vancouver Society of Immigrant and Visible Minority Woman v….

From the Editor

Our first contribution is written by Doug Jamieson who addresses the challenges faced by nonprofit organizations in building relationships in a “networked” age. Doug Jamieson is an experienced traveller in cyberspace. He started online in 1981 with a 300-baud modem and an acoustic coupler, dialing into online databases and information sources and using these as…