The federal government recently released their 2010 budget, which contained some big changes for Canadian charities. What will likely affect charities the most is the removal of the 80/20 disbursement quota and changes to the capital disbursement quota. In this...
Late last year, the C.D. Howe Institute published a white paper written by Adam Aptowitzer where he argued that because the federal government does not have the necessary jurisdiction to regulate charities, it is forced to use the registration system,...
I chair a board, and one of my board members has committed an unacceptable act. Can I ethically hold a board meeting without that director to discuss it? Yes, you can, and it is more ethical to have a formal...
We found out at our AGM that one member had quietly been collecting proxies. Her 71 proxies gave her complete control over the director election, as there were only 43 members present and 9 other proxies. We lost some good...
Have you filed your charity information return (T3010B)? Although charities don't have to file income tax returns, filing their information return is one of the most important responsibilities that a charity has. A failure to file results in the Canada...
There’s never a bad time to establish good habits. While the subject of "recordkeeping" can elicit yawns, proper financial and accounting records are the foundation of a well run nonprofit and charity. Good record keeping provides support in numerous ways:...
When I took a new executive director job, I inherited an employee who maintains our online presence, part-time, and has done so for many years. She works virtually (from hundreds of miles away), has no phone and doesn’t answer my...
Are you thinking of starting or joining an umbrella group that oversees other organizations? If so, it's vital that you understand all the legal ramifications, including charitable status, following provincial and federal regulations, disbursement quotas, and basic terminology. Umbrella groups...
Why do you frequently tell those who write to you what to consider, and what questions to ask themselves, instead of just giving them the right ethical answer? Surely you have more experience than they. I've been hoping someone would...
No one with money seems to support the program I think is most important to my community of everything we offer. The grants are always restricted to other programs. Local donors give, but not enough to matter; our community is...

