If you’re a nonprofit or charitable organization with a mandate that frequently requires you to dialogue with government officials, you’re likely already aware of the Federal Accountability Act (FAA). If you’re not aware, you should read this. Last December, in...
Canada and the United States share the longest undefended border in the world and we consider ourselves to be good neighbours, but when it comes to cross-border donations things can get a bit tricky. Adam Aptowitzer, a lawyer with the...
We hear all the time how our world has become a global village, how we can reach out to people across the planet in a matter of seconds. This is true for charitable organizations as well, many of which focus...
There’s an old saying that states “charity starts at home”. That may be so, but oftentimes, once the seed of charitable activity has been planted the branches quickly spread outward. So it is with the many people and organizations that...
Registered charities are required by law to distribute the bulk of their receipted revenue to causes or activities in line with their charitable mission. But the numbers aren't always as cut and dried as one might expect. Adam Aptowitzer, a...
Despite the oft-maligned paradigm of governments entering into contract with private firms to provide services and/or build infrastructure for the public good, public-private partnerships, or P3s, continue to gain steam in Canada. Skeptics say the fact that governments can borrow...
The federal Conservatives presented their 2007 budget on March 19th and there was some good news for charities, namely the elimination of capital gains tax on the donation of publicly-listed securities to private foundations. Adam Aptowitzer, a lawyer with the...
Although charities are exempt from paying taxes, the Canada Revenue Agency still requires them to fill out paperwork, namely the Registered Charity Information Return, better known as the T3010. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP,...
While cash donations are always welcome, many charities are also happy to accept gifts in kind. However, unlike cashing a cheque, it's not always clear what the value of a gift in kind actually is, which makes filling out a...
To receipt or not to receipt, that is the question. Well, actually, that's just one of the questions that crops up when a charity receives a donation. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, reviews the...

