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News and discussion on implementing risk management

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Charities

Comply with lobbying and other political advocacy laws

Charities and other not-for-profits involved in lobbying and other political advocacy must comply with evolving laws governing these activities. Even amidst the COVID-19 crisis, the landscape continues to shift.

 

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Corona Virus/COVID-19 charity issues – cancelling events, refunds and the possibility of a charitable donation

The COVID-19 crisis is affecting charities in numerous ways. In this short note, we will discuss cancelling events and refunding money or attempting to turn that into a potential charitable donation. We have received a number of inquiries from clients about how to do this and here are some tentative thoughts.

 

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Canadian tax – The new 75% wage subsidy

On April 11, 2020, the legislation implementing the Federal Government’s new Canada Emergency Wage Subsidy (“CEWS”) was enacted. The CEWS is a $73 billion subsidy intended to support the well-being of workers, maintain employment relationships and reduce claims on the employment insurance regime.

 

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Blumbergs’ COVID-19 FAQs for registered charities and non-profits

This COVID-19 FAQ, provided by Blumbergs, deals with common issues affecting Canadian registered charities and non-profit corporations during the COVID-19 pandemic.

 

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If your Canadian charity has assets/reserve and you don’t have a reserve fund policy you should stop fundraising

CRA in its Fundraising Guidance explains the importance of having a reserve fund policy. By the way this is not “new”. The guidance has been around since 2012.

 

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Annual general meetings during the COVID-19 pandemic

Many not-for-profit corporations (NFPs) hold their annual general meetings (AGMs) in the Spring. With a number of provinces issuing directives and advisories relating to the COVID-19 pandemic, including with respect to meeting sizes and venues, a number of NFPs are considering their options with respect to their Spring AGMs.

 

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Corona Virus/COVID-19 charity issues – cancelling events, refunds and the possibility of a charitable donation

The COVID-19 crisis is affecting charities in numerous ways. In this short note, we will discuss cancelling events and refunding money or attempting to turn that into a potential charitable donation.

 

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CRA Charities Directorate announces extension of T3010 filing deadlines till December 31, 2020 in response to COVID-19

As part of government actions taken in dealing with the effects of the COVID-19 pandemic, the Charities Directorate is extending the filing deadline to December 31, 2020, for all charities with a Form T3010, Registered Charity Information Return due between March 18, 2020 and December 31, 2020.

 

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Tax preparer given prison sentence for false charitable donation receipts

Here is a recent bulletin from CRA dealing with the problem of fraudulent official donation receipts.

 

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CRA replaces RC59 with Form AUT-01 Authorize a Representative for Access by Phone and Mail

CRA has said that they will no longer accept the RC59 Business Consent for Offline Access and now as of today one will need to use the new Form AUT-01 Authorize a Representative for Access by Phone and Mail.

 

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The Lord works in mysterious ways

The Federal Court of Appeal recently released its decision in the Church of Atheism of Central Canada case. While the Appellant appears to have been self-represented the case provides guidance to lawyers in the area and corrects what may have been the start of a very difficult path for the law of charities.

 

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The new Form T3010, Registered Charity Information Return

In November 2019, the Canada Revenue Agency (CRA) revised Form T3010, to reflect recent changes in the law governing political advocacy. All registered charities and Registered National Arts Service Organizations (RNASOs) must complete a Form T3010 each fiscal year.

 

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Directors of not-for-profits and charities – resignation, removal and replacement

An effective board of directors is key to the success of any charity or not-for-profit entity (“NFP”). A frequent concern is what to do about directors who, for whatever reason, are no longer appropriate for the organization.

 

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Governance considerations for unincorporated associations that will pay off in the long run

It is not unusual for startup organizations to be attracted to the concept of an unincorporated association, since unincorporated associations require little effort to form and are less costly to run than corporations.

 

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It’s a whole new ball game for charities at the FCA

Many in the sector have, for many years, advocated that appeals from decisions to revoke and refusals to register be heard by the Tax Court for this exact reason. They are simply better suited for testing the facts. Unfortunately, for whatever reason, these pleas have not been heard by Parliament, now though, for strictly practical reasons, they may have no choice but to make changes. All around, Vavilov will have positive implications for the charity sector.

 

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