Articles 2018

This article reviews the pros and cons of operating as an unincorporated association.

This article reviews how donating preferred shares to a registered charity may be a tax efficient option for transferring wealth, but charities should conduct due diligence prior to acceptance.

First published in 2014 by the Charitable Property Program of the Office of the Public Guardian and Trustee, this article has been updated and provides guidance on how to obtain a court order in connection with certain charitable matters.

For charities that hold endowment or other restricted funds, a natural question arises amidst the current economic downtown: can we access these funds to support our programs, meet our expenses and enable us to continue operating during this time of crisis?

Amidst the COVID-19 pandemic, many not-for-profit organizations, including charities, are considering how to adjust their way of holding board meetings and members’ meetings without holding in-person meetings, which often involves complicated considerations.

This article outlines the economic measures announced by the federal government thus far to assist charities and not-for-profits during the COVID-19 pandemic.

Recent amendments to the Canada Elections Act (the “Elections Act”) came into force and effect on June 13, 2019. This article summarizes these significant changes and how they impact non-profit organizations and registered charities.

Any charity or non-profit organization that exists as an unincorporated association is well-advised to ensure that their governance protocols are clear and should consider the benefits of incorporation.

On June 20, 2019, the Special Senate Committee on the Charitable Sector released its final report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector, setting out its findings from a year-long study with respect to the charitable and non-profit sector and making 42 recommendations to the Government of Canada. Following is a brief summary of the discussions and recommendations made in the Report.

On April 11, 2019, the Ontario Government released the 2019 Budget, which included a number of financial measures that will result in a reduction in provincial government funding for many not-for-profits in Ontario. Following is an overview of some of the more important issues that charities and other not-for-profits facing imminent reduction or elimination of provincial government funding may need to consider.