150 Profiles: John Hallward

As we mark the 150th anniversary of confederation, The Philanthropist is profiling Canadians from across the non-profit sector and putting a face to 150 individuals who work or volunteer in Canada’s social sector. Name: John Hallward Current role in the sector: Founder and chairman of GIV3 and president of a social enterprise research firm; Sector 3 Insights…

150 Profiles: Don McRae

As we mark the 150th anniversary of confederation, The Philanthropist is profiling Canadians from across the non-profit sector and putting a face to 150 individuals who work or volunteer in Canada’s social sector. Name: Don McRae Profession (current role in the sector): Retired Research Curmudgeon Years working and/or volunteering in the non-profit sector: I worked for…

150 Profiles: Arthur Drache

As we mark the 150th anniversary of confederation, The Philanthropist is profiling Canadians from across the non-profit sector and putting a face to 150 individuals who work or volunteer in Canada’s social sector. Name: Arthur B.C. Drache Profession (current role in the sector): Lawyer specializing in charity and non-profit law Years working and/or volunteering in the…

The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…

Donation Incentives: The Canadian Advantage

Canada has the most generous tax incentives for charitable giving in the world, but their nature and extent are largely unknown to Canadians. Why does this paradox exist?  There are practical issues that shape our understanding of charitable tax incentives and some practical benefits. For starters, it is helpful to understand that the Canadian tax…

Book Review: Religion, Charity and Human Rights

Religion, Charity and Human Rights, by Kerry O’Halloran, Cambridge, U.K.: Cambridge University Press; 2014 ISBN: 978-1-10702-048-1 Kerry O’Halloran’s 2014 book, Religion, Charity and Human Rights, provides a wide-ranging overview of the difficult issues arising at the interface of religion, human rights law, and the law of charities. While the work does not make a strong overarching…

Why the Absence of Global Charity Headquarters in Canada?

This article is the fifth in a series on Canadian Charities Working Internationally. Canadians like to think of themselves as both internationally minded people and as coming from a tradition of humanitarian action. However, few stop to ask why global charities are never headquartered in Canada. There is no major international charity with affiliated entities…