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Results: 1-10 of 4,467

Update: charities, commercial property and business rates relief
  • Clarkslegal LLP
  • United Kingdom
  • October 7 2013

The recent economic climate has seen a growth in empty commercial premises; some of which remain empty for quite some time. The changes to the


CRA comments on the donation of shares to a public foundation
  • Miller Thomson LLP
  • Canada
  • September 30 2013

In a recent advanced income tax ruling request, CRA discussed whether the transfer of 100 of the voting common shares of a taxable Canadian


CRA comments on tax compliance issues related to condominium corporations
  • Miller Thomson LLP
  • Canada
  • September 30 2013

We have commented in previous issues of this Newsletter on the CRA's interpretation of the requirements for tax exempt status as a non-profit


ONCA delayed pending amendments
  • Miller Thomson LLP
  • Canada
  • September 30 2013

As many of you know, the in-force date of the Ontario Not-For-Profit Corporations Act, 2010 (the “ONCA”) has been a moving target. The last government


Key dates for charities and not-for-profits under the new Australian Charities and Not-for-Profits Commission (ACNC)
  • Cooper Grace Ward
  • Australia
  • February 5 2013

The Australian Charities and Not-for-profits Commission (ACNC) commenced on 3 December 2012. The ACNC establishes a national regulatory system that


Bring on the social stock exchange
  • Bircham Dyson Bell
  • United Kingdom
  • November 28 2012

Stagecoach Theatre Arts Schools plc, Parry People Movers and Good Energy plc are examples of social businesses that have chosen to 'go public' and be listed on a stock exchange


2014 - the year for review for charities?
  • Cooper Grace Ward
  • Australia
  • January 13 2014

Last year could be classified as a year of change of charities. With the Australian Charities and Not-for-profits Commission (ACNC) hitting the


U.S. House of Representatives Ways and Means Committee holds marathon session on charitable contribution tax deduction
  • Venable LLP
  • USA
  • February 15 2013

Yesterday, the U.S. House of Representatives Ways and Means Committee (the "Committee") held an extensive hearing to address the itemized deduction


New York attorney general issues five best practices for transparent cause marketing
  • Winston & Strawn LLP
  • USA
  • October 25 2012

In connection with National Breast Cancer Awareness Month, the New York Attorney General recently issued best practices for companies that may conduct "cause marketing" campaigns promotions where it is advertised that the purchase or use of the advertiser's product will benefit a charity


New Canada Revenue Agency forms and guides
  • Borden Ladner Gervais LLP
  • Canada
  • February 15 2013

The CRA has recently released forms and guides that will be of use to registered Canada charities and the general public. The following documents are