Book Review

Spirited Commitment: The Samuel and Saidye Bronfman Family Foundation by Roderick MacLeod and Eric John Abrahamson Montreal & Kingston: McGill-Queen’s University Press; 2010. isbn: 978-0-7735-3710-1 Yves Savoie An acorn illustrates the jacket cover of Spirited Commitment: The Samuel and Saidye Bronfman Family Foundation recalling the phrase from a poem by David Everett “Large streams from…

Funding Terrorism And Charities

Summary:  The previous two issues of The Philanthropist, 23 (4) and 24 (1), featured an article prepared by Blake Bromley for the Commission of Inquiry into the Investigation of the Bombing of Air India Flight 182 in support of his personal testimony in Ottawa on October 26, 2007. The following is the final installment: the text of…

Mergers And Amalgamations In The Canadian Nonprofit And Charitable Sector

Abstract: Difficult times and an increasingly competitive charitable sector are forcing some nonprofits and charities to consider organizational changes and collaborations. For some, a merger, the most integrated form of cooperation, is the most appropriate option. Unfortunately, many nonprofit mergers are handled poorly and the costs of the merger are far greater than expected; the…

Viewpoint: Good Remedy: Not for Every Ill

Introduction In 1991, John Carver’s Boards That Make A Difference: A New Design for Leadership of Nonprofit and Public Organizations was published in the United States. Not since then has a book on nonprofit governance generated so much interest as Richard Chait, William Ryan, and Barbara Taylor’s Governance as Leadership: Reframing the Work of Nonprofit…

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…

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…

Bookshelf

Better Together: Restoring the American Community By Robert D. Putnam and Lewis M. Feldstein with Don Cohen Published by Simon & Schuster, 2003, 318 pp. US $41.95. REVIEWED BY YVES SAVOIE Executive Director, Family Service Association of Toronto Robert Putnam sparked a broad debate about the state of community with the publication, in 2000, of…

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…

Original Purpose—Completing the Triad of Accountability

This article has been edited and revised from a presentation to the November 2002 ARNOVA conference.  Introduction Accountability for an organization involves not only stewardship and governance but also trusteeship (defined as loyalty to original purpose). So argues David Smith in his 1995 book, Entrusted: The Moral Responsibilities of Trusteeship. Smith wrote the book in order…