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,...
When it is ethical to have 'in camera' sessions of the board, and what are the guidelines around tracking and communicating decisions made at them? First, just so everyone understands, 'in camera' and 'executive session' appear to be interchangeable terms...
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...
I counsel clients and am required to explain a range of options. My clients are usually under considerable stress and not at their best for making sensible choices. It often seems they make the worst possible choice. I compare notes...
Beyond cash, there are many other types of gifts that donors can give to charity. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, reviews some of the options and what charities need to keep in mind when...
My executive director read some motivational books and now wants us to have a Can-Do attitude where anything is possible. I would dearly love to say yes to everyone, but our shelter has limited space and people do get turned...
What type of board do you want ‘yours’ to be? A nonprofit organization recently asked me to help them figure out “what type of board they wanted to be”. This reminded me of discussions with a colleague who suggests that...
My community has many needs. Sometimes as executive director I hear about new grant programs that would serve my community well, but the type of service is well outside what my organization does. I cannot just tweak. Should I go...
This article continues our series on a charity’s dispute with the Canada Revenue Agency (CRA). In our last article we dealt with the first formal stage of a dispute, the audit process, culminating when the charity receives a notice of...