Book Review: Regulating Charities: The Inside Story

Regulating Charities: The Inside Story, Myles McGregor-Lowndes and Bob Wyatt, eds, New York, Routledge, 2017, ISBN  978-1-315563-92-3   Regulating Charities: The Inside Story is a text that is not about the regulation of charities; it is about the inside story(ies) that illustrates why there is no regulation of charities. This comment is not a criticism…

What The Numbers Say: What T3010 Data Tell Us About Charity Financing

Introduction From 2005 to 2009, Canada’s roughly 85,000 charities reported that their collective revenues increased by roughly one quarter, equivalent to an annual growth rate of over 4%. Given this high rate of growth and the economic turbulence of the last few years, it is timely to look more closely at how charities are financed….

What’s The Law: The Evolution Of Advocacy And Political Activities By Charities In Canada: An Overview

Introduction Advocacy has been defined as the act of speaking or of disseminating information intended to influence individual behaviour or opinion, corporate conduct, or public policy and law.2 Many people believe that the act of advocacy as a form of free speech is an essential part of democracy.3 While many registered charities in Canada believe…

What The Numbers Say: Collaboration: A Way Of Life For The Sector

Rumblings about transformative partnerships in the charitable and nonprofit sector are resonating across the country. These range from organizations more narrowly interested in collaboration as an immediate means of adapting to the current economic upheaval to others that see the current upswing in interest as part of a more general trend toward increased collaboration over…

Tides Canada Initiatives Society: Charitable Venture Organizations: A New Infrastructure Model For Canadian Registered Charities

Introduction In 2008, the Tides Canada Initiatives Society (tci) began a project to consider a mod—el support structure for charitable activities that is variously and perhaps erroneously termed “fiscal sponsorship,” a support or “umbrella” organization, or a “facilitator” organization. None of these terms adequately describes the multi-faceted structures that currently exist in Canada in support…

Canadian Charities and Foreign Activities

Canadian charities that operate abroad are in the forefront of dealing with many of the most difficult global problems, including HIV/AIDS, human rights, access to education, and clean water and sanitation, to name a few. Many donors have lived abroad and have a substantial attachment to causes and communities outside of Canada, and many consider…

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…

New CRA Policy on Umbrella Organizations

Introduction This article provides a brief overview of the draft policy entitled Guidelines for the Registration of Umbrella Organizations (“Guidelines”) that was released by Canada Revenue Agency (“CRA”) on July 29, 2005. The Guidelines discuss the eligibility of umbrella organizations for charitable registration and are available on CRA’s Web site at <http://www.cra-arc.gc.ca/tax/charities/ consultations/umbrella-e.html>. What is…