Board of Directors, Process and Responsibilities
December 4, 2019 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Accounting Systems and Controls, Backup and Disaster Planning, Board of Directors, Process and Responsibilities, Business and Legal Issues, Charities, Cyberlaw, Internet Law, E-Commerce, Fraud and Corruption, IT, Privacy and Security, Leadership and Management, Mobile Device Management, Network, Systems and Data Security, Not for Profit, Privacy Compliance and Management, Social Media/Social Networking, Systems and Data Management,
Not-for-profits have numerous opportunities to leverage information technology (IT), from social media to cloud computing and beyond.
Baseline security controls, cloud computing, CyberSecure, CyberSecure Canada, Cybersecurity, passphrases, passwords, phishing, SOC 3
November 12, 2019 Occasional Contributors Accounting Systems and Controls, Accounts payable and receivable, Board of Directors, Process and Responsibilities, Budgeting and Auditing, Business and Legal Issues, Charities, Corporate Administration, Corporate Administration and Legal Matters, Finance and Accounting, Financial Compliance / Planning / Management, Financial Management, Not for Profit, Records Management and Retention, Sales, Marketing and Operations,
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.
books and records, failing to maintain complete and accurate receipts, financial statements, good governance, internal audits, qualified donee status, record keeping requirements, tax receipting privileges
October 17, 2019 Occasional Contributors Board of Directors, Process and Responsibilities, Business and Legal Issues, Charities, Corporate Administration and Legal Matters, Corporate Governance, Financial Management, Not for Profit,
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.
charity responsibilities, expenses and receipts, foreign activity, overseas expenses, registered charity
August 14, 2019 Drache Aptowitzer LLP Board of Directors, Process and Responsibilities, Business and Legal Issues, Corporate Administration and Legal Matters, Corporate Governance, Not for Profit, Records Management and Retention,
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
board of directors, books and records, corporate memory, corporations, dispute, education of directors, maintaining Corporation, member disputes, not–for–profit
June 5, 2019 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Board of Directors, Process and Responsibilities, Charities, Corporate Administration, Corporate Administration and Legal Matters, Corporate Governance, Financial Compliance / Planning / Management, Leadership and Management, Not for Profit, Payroll and Personnel Management, Volunteers and Employee Relations,
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.
Apolone Gentles, board roles, CEO, charities, Chief Executive Officer, ED, executive director, not for profits, performance appraisal, roles and responsibilities, succession planning
February 6, 2019 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Board of Directors, Process and Responsibilities, Charities, Corporate Administration, Corporate Administration and Legal Matters, Corporate Governance, Finance and Accounting, Financial Compliance / Planning / Management, Financial Management, IT, Privacy and Security, Not for Profit,
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.
Apolone Gentles JD CPA CGA, board governance, board of directors, charitable corporation, charities, corporate governance, governance, governance practices, non-profits, not-for-profit corporations
December 4, 2018 Occasional Contributors Board of Directors, Process and Responsibilities, Corporate Administration and Legal Matters, Not for Profit
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.”
Canada Non-for-profit Corporations Act, not-for-profit corporations, Not-for-profit Corporations Act, not-for-profit incorporation, not–for–profit, OCA, Ontario Corporations Act
September 18, 2018 Drache Aptowitzer LLP Board of Directors, Process and Responsibilities, Charities, Not for Profit
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.
Adam Aptowitzer, charity liability, charity responsibilities, Drache Aptowitzer LLP, duty of care, duty to beneficiaries, liability
June 27, 2018 Norman D. Marks, CPA, CRMA Board of Directors, Process and Responsibilities, Business and Legal Issues, Corporate Administration, Corporate Governance, Leadership and Management, Not for Profit, Payroll and Personnel Management, Sales, Marketing and Operations
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.
board of directors, business, corporate culture, enterprise culture, Internal Controls, managing culture, organizational dysfunction, risk
June 12, 2018 Occasional Contributors Board of Directors, Process and Responsibilities, Charities, Corporate Administration and Legal Matters, Financial Management, Not for Profit
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.
board of directors, directors and officers liability insurance, directors of charities and donors, fundraising, fundraising legislation, fundraising rules, income tax for charities, NPO, The audit process for charities
June 11, 2018 Drache Aptowitzer LLP Board of Directors, Process and Responsibilities, Business and Legal Issues, Corporate Administration and Legal Matters, Corporate Governance, Not for Profit, Volunteers and Employee Relations
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.
C. Yvonne Chenier Q.C., coordinating volunteers, crisis, crisis management, crisis management policies, disaster planning team, Disaster Preparation, Drache Aptowitzer LLP, insurance, media information kit, risk management
April 19, 2018 Occasional Contributors Advocacy and Public Policy, Board of Directors, Process and Responsibilities, Business and Legal Issues, Corporate Administration and Legal Matters, Corporate Governance, Finance and Accounting, Fraud and Corruption, Government Budget, Throne Speech and Plans, Leadership and Management, Not for Profit
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.
government relations activity, Lobbying, lobbying elected officials, lobbying law, Lobbyists Act, lobbyists registry, policies on lobbying
April 17, 2018 Drache Aptowitzer LLP Advocacy and Public Policy, Board of Directors, Process and Responsibilities, Charities, Corporate Administration and Legal Matters, Not for Profit
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.
2018 Budget, Adam Aptowitzer, CRA requirements for foreign universities, CRA Rules, foreign universities, Income Tax Act, new provisions, Prescribed Universities, qualified donees, Registered Qualified Donees, Schedule VIII, Schedule VIII Universities