Recent Tax Developments
Two recent cases will be of interest to charities. Centenary Hospital Association In an application by Centenary Hospital Association (the “Hospital”) to the Supreme Court
Legal and Regulatory
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From the Editor
The question of charities and their money remains of pressing interest to donors, recipients and regulators. Several contributors participate in the discussion in this issue.
A Brief History of The Philanthropist
The following brief history of The Philanthropist was produced at the request of several subscribers and contributors who were interested in the background of the
“But we meant well!” The Liability of Good Samaritans and Charities and Their Volunteers
PHILANTHROPIST/PHILANTHROPE AWARD FOR PROFICIENCY IN LEGAL WRITING AND ANALYSIS Honourable Mention 1988 NEVILLE AUSTIN Student-at-Law, Toronto One night in October a volunteer team with the
Control of Official Receipts in a Multi-Branch Environment
Introduction Many registered charities carry on activities in a decentralized fashion. These include religious bodies with numerous churches or parishes and organizations with auxiliaries, local
The Regulation of Fund-Raising for Charities
This article was developed from a submission to the Federal/Provincial Territorial Task Force on Gaming and Charitable Solicitation. Over the past decade we have experienced a
Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition
Introduction In the United States, nonprofit organizations enjoy special privileges granted by government which deliberately lower their costs of operation. When governmental funding of nonprofits
Recent Tax Developments
Information Kit Relating to Non-Profit Corporations Consumer and Corporate Affairs Canada has released an information kit on the incorporation, etc. of a nonprofit corporation. This