Governance Q&A: Redirecting funds without approval

Our grant application reflected our best estimates for results and expenses. Take-up was well below our expectations and, therefore, our costs were a lot lower too. But we developed a related program that achieved similar outcomes, sort of, and used...

Charity tax-shelters, the CRA and you

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 interim executive: More than just a placeholder

Ever wondered what it would be like to go from being an armchair executive to the role of executive director or CEO of a major (or minor) organization for a limited time? Does having the power to decide on the...

Having a lawyer on your board of directors

Nonprofit organizations are often encouraged to include a lawyer on their board of directors. Afterall, what group couldn't benefit from some free legal advice now and then. But it's not quite as simple as that. Adam Aptowitzer, a lawyer with...

Governance Q&A: Fraud in nonprofits

I read that a nonprofit employee recently committed suicide after being confronted with evidence that she had defrauded a nonprofit. Was the nonprofit ethically responsible for leading her into temptation? The responsibility for wrongdoing always rests primarily with the wrongdoer....

Succession Planning: When the founding ED moves on

Founders of organizations are typically charismatic and driven individuals who inspire others to get involved. As a result of their commitment, a fledgling idea turns into a full-fledged reality. Then the day comes when the founder announces it’s time for...

The CRA’s model objects

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...

When board members don’t show up at meetings and other dysfunctional behaviours

You agreed on the date of the board meeting at the last meeting and you sent an Outlook Meeting Invitation to ensure each board member had the next meeting date in his or her calendar. You sent out the board...

Ten things to keep in mind with difficult board members

Last month, we spoke about the different types of people that can cause conflicts on the board. This month, we are going to talk about the ten things you need to keep in mind when you encounter one of these...

Governance Q&A: Responding to CSR inquiries from grantors

The company I approached for a grant this week asked for information to confirm that my charity operated in accordance with corporate socially responsibility. We exist for public benefit and are not a corporation in that sense, though we are...