Board of Directors, Process and Responsibilities
Not-for-profits should leverage information technology, safely
Not-for-profits have numerous opportunities to leverage information technology (IT), from social media to cloud computing and beyond.
Ways to maintain proper books and records
A recent Tax Court of Canada (“TCC”) decision, Promised Land Ministries v. The Queen[1], serves as a reminder to charities of the importance of maintaining proper books and records.
TCC ruling on failure to maintain adequate books and records with foreign activity and suspension
This case of Promised Land Ministries v the Queen is vital reading for any Canadian charity conducting foreign activities because of its extensive discussion of books and records and foreign activities.
An ounce of prevention
As lawyers, we are often contacted when a dispute arises amongst members of an association. Inevitably, the dispute will devolve into a review of the legality of the actions of one or both sides
Not-for-profit boards need a succession plan for their CEOs/EDs
Notwithstanding the vast differences between for-profit and not-for-profit entities, both need succession plans to quickly and effectively replace CEOs/EDs, whether the departure is planned or abrupt.
Changes in Ontario to director remuneration
The new provisions of Ontario Regulation 112/18 that amends O. Reg. 4/01 (Approved Acts of Executors and Trustees) under the Charities Accounting Act modify the existing Ontario common law rule that prohibited a charity from making payments to a director (or any person related to him/her) for any reason (other than reimbursement of expenses) without first obtaining a court order.
Implement effective governance practices in not-for-profits
There are increasing pressures on not-for-profit boards to implement effective governance practices. The growth in the sector and the increase in financial, cybersecurity, and other risk factors have fuelled pressures on not-for-profits to be more accountable to its members, donors and other stakeholders.
Why you should not be setting up an Ontario non-profit corporation under the OCA today
The Ontario government passed the Ontario Not-for-Profit Corporations Act (ONCA) in 2010. It was originally expected to come into force in 2013, but it has been delayed a number of times. In December 2017, the Ontario government announced that it was “working to bring ONCA into force as early as possible, with a target of early 2020.”
No good deed goes unpunished
Fundamentally, charities are actors in society as are any others. We all have a duty of care to some degree to our neighbors. Indeed, generally the closer the relationship the higher the standard of care one expects. Consequently, charities need to be aware that even in the pursuit of charitable activities, they could be liable if their activities do not take into account the safety and the potential damage of their actions to either their beneficiaries or to their patron donors.
Charity checklist: What to do if your charity is audited
The best defence against negative audit consequences is proactive compliance with the Income Tax Act. Charities should take care to familiarize themselves with the rules in the Act and ensure that they demonstrate compliance with these rules.
The board and enterprise culture
This article looks at the Board’s involvement in managing enterprise culture. In the corporate context, culture is a system of values, beliefs and behaviors that shape how things get done within the organization.
Forewarned is forearmed: Questions you should ask before joining a board of directors
Serving as a director of a charity or NPO can be an enriching and exhilarating experience. Many Canadians contribute to the betterment of their community by the hours volunteered when serving on a board of directors. However, there are some things to watch out for before joining a charity’s board of directors.
An ounce of preparation
There is no need to reinvent the wheel in this crisis management initiative. There are many resources online and common-sense articles, checklists and manuals about crisis management.
Alberta moves to strengthen its lobbying law: Proposed legislation would be among the strictest in country
If amendments to the Lobbyists Act, introduced on April 11 by the Government of Alberta, are passed by the Legislature, the Lobbyists Amendment Act, 2018, would make Alberta one of the strictest regulators of lobbying in the country.
Back to school: A new world for foreign universities
The system of rules imposed on registered charities are complex and are imposed both on the collection of revenue and its spending. In theory, all of these rules now apply to foreign universities.
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