charities
July 31, 2019 Occasional Contributors Business and Legal Issues, Charities, Financial Management, Fraud and Corruption, IT, Privacy and Security, Not for Profit, Systems and Data Management,
CRA has recently updated its Charities Listing and the most notable change is the fact that they have reduced the amount of information available on each Canadian registered charity.
Canadian Registered Charities, charities, Charities IT Modernization Project, charity data, charity law, CRA Charities Listing
July 30, 2019 Occasional Contributors Business and Legal Issues, Charities, Corporate Administration and Legal Matters, Finance and Accounting, Not for Profit,
Effective July 15, 2019, a variety of society disputes (defined as “society claims” under the relevant legislation) may be resolved by the B.C. Civil Resolution Tribunal (“CRT”) instead of the B.C. Supreme Court.
charities, investigations, litigation, not for profits, trusts, wills, Wills and Estates
June 27, 2019 Occasional Contributors Charities, Corporate Administration and Legal Matters, Finance and Accounting, Financial Compliance / Planning / Management, Not for Profit,
Here is our list of the Top Canadian Charity Law Issues by Mark Blumberg. Hopefully, it provides a good overview of the most common charity law compliance issues for Canadian registered charities with an emphasis on concerns from the Charities Directorate of CRA.
charities, charity law, CRA Charities Directorate, fundraising, non-partisan political activities, non-qualified donees, risk, tax shelter donation schemes, tax shelters, terrorist activity financing
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
August 13, 2018 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Charities, Corporate Administration and Legal Matters, Financial Management, Not for Profit
Charities and not-for-profit organizations need to be aware of some upcoming changes to rules and laws.
British Columbia Societies Act, charities, Charities IT Modernization Project, deadlines and changes for charities, not-for-profit organizations
June 14, 2018 Occasional Contributors Business and Legal Issues, Charities, Not for Profit, Social Media/Social Networking
It is recommended that an organization implement policies and procedures that minimize the legal risks associated with using social media. This includes training protocols to educate volunteers and employees on these risks.
breach of privacy, charities, CRA audit, NPOs, posting photos, privacy, privacy policies, social media
April 5, 2018 Occasional Contributors Charities, Corporate Administration and Legal Matters, Finance and Accounting, Financial Management, Income Tax Planning / Tax Schedules / Remittances, Not for Profit, Volunteers and Employee Relations
On January 30th, 2018, the Senate of Canada passed a motion to appoint a Special Committee of the Senate to review issues related to the charitable sector in Canada. The Senate confirmed that the Committee’s general mandate will be to examine “the impact of federal and provincial laws governing charities, non-profit organizations, foundations, and other similar groups, and to examine the impact of the voluntary sector in Canada.”
charitable sector, charities, philanthropy, volunteering, Volunteering for a charity, volunteerism
April 3, 2018 Occasional Contributors Business and Legal Issues, Corporate Governance, Leadership and Management
We report on this gala event not to comment on the legalities from the English law perspective, but to offer some preliminary comments on how Canadian law might apply if the President’s Club Charitable Trust’s fundraising event had happened in Canada. Canadian law requires employers to take steps to provide a workplace free from sexual harassment, with significant fines possible.
#metoo, charitable events, charities, President’s Club Charitable Trust, Sexual harassment, sexual harassment in the workplace
January 19, 2018 Occasional Contributors Charities, Finance and Accounting, Financial Management, Income Tax Planning / Tax Schedules / Remittances, Not for Profit
The clergy residence deduction provides for a limited deduction for housing provided to a member of the clergy or supplied by a member of the clergy. It is a deduction that has existed for a long time and seems to have been designed to address the situation of a member of the clergy who is provided with a manse by a local congregation, but who may be expected to use the house in the course of clergy duties.
Canada Revenue Agency, charities, clergy residence deduction, CRA, religious charities, tax deduction
January 8, 2018 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Advocacy and Public Policy, Board of Directors, Process and Responsibilities, Business and Legal Issues, Charities, Corporate Administration and Legal Matters, Leadership and Management, Not for Profit, Social Media/Social Networking
Not-for-profits should continuously assess current and emerging issues to determine whether to take a stand or policy position. Emerging issues may be strategically important to the organization and are often time-sensitive; the opportunity to take a stand on an issue may be fleeting because attention may soon be re-directed to something new. Not-for-profits will need […]
advocacy, allowable political activities, board governance, charities, Community advocacy, Emerging issues, Internal Controls, Legal advocacy, Legislative or regulatory advocacy, Lobbying, organization’s mandate, policy positions, public policy, public policy position
June 12, 2017 Drache Aptowitzer LLP Board of Directors, Process and Responsibilities, Charities, Corporate Administration and Legal Matters, Not for Profit, Volunteers and Employee Relations
Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is justifiable it is important to recognize that charity regulation is only one function of the Canada Revenue Agency (the “CRA”) and that charities are answerable to the CRA for many of its activities.
charities, charity, foreign workers, not for profits, source deductions, T4, tax
May 9, 2017 Drache Aptowitzer LLP Board of Directors, Process and Responsibilities, Charities, Financial Management, Not for Profit
Charities and not-for-profits are obviously subject to a layer of laws that are related to their special status. Often overlooked though, is that they are equally subject to the same rules and regulations as other economic actors. Indeed, sometimes there are linkages between these two worlds making the need for good legal awareness that much more critical.
charities, CRA, T4, VDP, voluntary disclosure program
February 6, 2017 Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) Accounting Systems and Controls, Announcements and Administration, Board of Directors, Process and Responsibilities, Charities, Corporate Administration and Legal Matters, Corporate Governance, Finance and Accounting, Financial Compliance / Planning / Management, Financial Management, Income Tax Planning / Tax Schedules / Remittances, Not for Profit, Records Management and Retention
In January 2017, the CRA released its Report on the Charities Program 2015–2016, which provides interesting insights into Canada’s charitable sector. A common thread weaving through issues related to obtaining and maintaining charitable status is the need to create, maintain, and report/file information required by the Charities Directorate and the Income Tax Act.
charitable registration, charitable sector, charitable status, charities, Charities Directorate, CRA, non-profit, not–for–profit, record keeping requirements, Report on the Charities Program, Revocation