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Results: 1-10 of 447

Restricted Gifts - What Happens When the Condition of the Gift Can No Longer Be Fulfilled?
  • Miller Thomson LLP
  • Canada
  • June 7 2017

Donors frequently provide gifts to charities to be used for a specific purpose or toward specific programsinitiatives. These gifts are commonly


Federal Government to Match Donations for Famine Crisis in Northeast Nigeria, Somalia, South Sudan and Yemen
  • Miller Thomson LLP
  • Canada
  • June 1 2017

The Federal Government announced on May 29, 2017 that it will match donations by individual Canadians to registered Canadian charities that are


Much Ado About Nothing? Why Directors Should Think About Committee Governance
  • Miller Thomson LLP
  • Canada
  • May 17 2017

Most not-for-profit organisations (NPO) establish one or more committees to perform various roles. From vetting and nominating candidates to serve on


Revenue Generation for Charities
  • Miller Thomson LLP
  • Canada
  • May 17 2017

Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs. The housing and real estate


CRA Political Activities Report Released
  • Miller Thomson LLP
  • Canada
  • May 5 2017

On May 4, 2017, the Honourable Diane Lebouthillier, Minister of National Revenue (the “Minister”), issued a news release announcing the Panel Report


Coming Together for the Greater Good - Practical Tips for Effecting a Successful Merger
  • Miller Thomson LLP
  • Canada, USA
  • April 5 2017

There are over 86,000 registered charities in Canada operating in a rapidly changing sector. Difficulty fundraising, the desire to expand services


First-Time Donor’s Super Credit will Expire after 2017
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget confirms that the so-called first-time donor’s super credit will expire at the end of 2017. The super credit was introduced in the 2013


Social Impact Newsletter - Special Budget Edition
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Federal Government of Canada tabled its 2017 Budget on March 22nd. The Budget was relatively thin compared to the last Federal Budget and did not


Repeal of Additional Deduction for Gifts of Medicine
  • Miller Thomson LLP
  • Canada
  • March 22 2017

The Budget proposes to repeal a measure introduced in 2007 to encourage corporate donations of medicine out of Inventory. Prior to Budget Day


Cause-Related Marketing: New CRA Guidance on Receipting
  • Miller Thomson LLP
  • Canada
  • March 15 2017

Recently, Canada Revenue Agency (“CRA”) released guidance on registered charities issuing receipts for cause-related marketing arrangements