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The new Canada Not-for-Profit Corporations Act
  • Stewart McKelvey
  • Canada
  • March 3 2014

As of October 17, 2014, existing not-for-profit corporations incorporated under Part II of the Canada Corporations Act (the "Old Act") are

EU Conflict Minerals Draft said to fall short of NGOs expectations
  • Squire Patton Boggs
  • USA
  • March 4 2014

According to a EurActiv.com news article, entitled EU Drafts Conflict Minerals Law, With Opt-In Clause, when the proposed rule is released tomorrow

Bondholder states alter ego claim against church and college
  • Holland & Knight LLP
  • USA
  • September 7 2012

In GTAS Asset Solutions, LLC v. African Methodist Episcopal Church, Case No. 1:11-CV-1148-RWS, 2012 WL 3637452 (N.D. Ga. Aug. 22, 2012), the court ruled that there was a genuine issue of fact as to whether the African Methodist Episcopal Church (AME) and Morris Brown College (MBC) were alter egos of each other and, thus, whether AME can hold a lien on MBC's property

SDLT charities relief
  • Boodle Hatfield
  • United Kingdom
  • October 15 2012

In the recent joint cases of The Pollen Estate Trustee Company Limited and King's College London v. The Commissioners for Her Majesty's Revenue & Customs, the Upper Tribunal held that SDLT charities relief is not available where there are joint purchasers of land, unless all of the joint purchasers are eligible for the relief

Tools for bypassing IRS delays in EO applications
  • Venable LLP
  • USA
  • September 5 2013

Recently, the IRS admitted that it employed inappropriate criteria to select certain applications for recognition of tax-exempt status for additional

NFP Q&A: are not-for-profits and charities paying too much property tax?
  • Borden Ladner Gervais LLP
  • Canada
  • September 11 2013

Recently my colleague Stephen Longo mentioned the "highest and best use" principle which has been leading to sky rocketing property assessments. It's

All change for charities with employees
  • Mills & Reeve LLP
  • United Kingdom
  • July 25 2013

The end of this month sees further changes to employment law and the tribunal process, which will be relevant to all charities that have employees

Update on Ontario’s Unclaimed Property Program
  • Borden Ladner Gervais LLP
  • Canada
  • July 22 2013

In June 2013, the Ontario Ministry of the Attorney General ("Ministry") held meetings with various stakeholders about the proposed Unclaimed Property

A Continued Examination of Charitable Patient Assistance Programs: Part Four in a Series: Staying True to the Definition of an Independent, Nonprofit Charitable PAP
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • July 25 2013

In today's challenging health care environment, Charitable Patient Assistance Programs (Charitable PAPs) have emerged to meet the needs of the nearly

Senate Finance Committee staff compiles past proposals for exempt organization tax reform
  • Proskauer Rose LLP
  • USA
  • July 12 2013

As part of a series of papers outlining tax reform options for the Senate Finance Committee (SFC), the SFC staff recently published a paper on tax