Considerations in Corporate Giving
This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto. This article addresses certain tax
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Gifts, Partial Gifts, Split Receipting, and Valuations
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
Calculating the Value of Volunteer Contributions for Financial Statements
LAURIE MOOK Ontario Institute for Studies in Education, University of Toronto BETTY JANE RICHMOND Faculty of Education, York University, Toronto JACK QUARTER Ontario Institute for
Investment Policy Issues Unique to Not-For-Profit Organizations: Establishing the Spending Rate
Introduction Two very important areas for trustees of not-for-profits (NPOs) to consider thoughtfully are investment policy [on adopting an investment policy, see Kelly Rodgers in
Recent Tax Developments
Rumack v. M.N.R., 90 DTC 6271 FCTD Charities that have used “Cash for Life” lotteries as a method of fund raising will be pleased with