When it comes to compliance with tax laws, many charities feel slightly in the dark. But an understanding of the CRA Charities Directorate and its regulations is of utmost importance if your charity is to avoid an audit, investigation, or...
Much has been made in the press over the last year about the alleged fraudulent use of tax shelter plans by Canadian charities. If you’re at all interested in the charitable sector in this country, then you’ve likely read the...
The Canada Revenue Agency (CRA) recently published a list of model objects (charitable purposes) that nonprofit organizations can consult before applying for charitable status. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what these model objects...
This checklist may be of use to those considering joining a board of a charity. As well, it may be useful to staff and the board of charities who are interested in improving their legal compliance and improving their risk...
Some Canadian charity boards and senior staff when dealing with legal, accounting, governance problems seem to operate under the premise “Forget about it”. Hey, it even seems to sometimes works. In many cases, however, there is a time of reckoning....
The directors who serve on a nonprofit board do so voluntarily. But there are instances when directors are financially compensated for their time and effort. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains when this may...
The founding of a new charity is often a cause for celebration, but when an organization decides to close its doors for good, people aren't as vocal about the process. Still, there are steps involved and legal requirements that must...
Your organization may be doing great work in the community, but would it pass the CRA's public benefit test? Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what the test is and what it actually means...
The Supreme Court of Canada ruled last year that sports organizations below the national level do not qualify as registered charities. The ruling is the result of a case involving the Amateur Youth Soccer Association (AYSA), which operates at the...
For an organization to be registered as a charity, its purposes must fall within one of four categories, one of which is "other purposes beneficial to the community in a way the law regards as charitable". Adam Aptowitzer, a lawyer...
