The 4th Annual Blumbergs' Canadian Charity Law Institute will be a one day conference on October 14, 2015 in Toronto covering important information on compliance for Canadian registered charities.
Blumbergs' Canadian Charity Law Institute will be of interest to staff at non-profits and charities responsible for compliance issues, professional advisors such as lawyers and accountants who advise charities and non-profits, and board members of Canadian charities.
Over 5000 Canadian registered charities operate outside of Canada and they cumulatively spend around $3 billion per year on foreign activities. The Fundamentals of International Activities by Canadian Registered Charities is a 1/2 day presentation with charity lawyer Mark Blumberg which discusses international activities by Canadian charities and related regulatory issues. The first Fundamentals of International Activities by Canadian Registered Charities will be held on Tuesday September 22, 2015 from 1PM-4PM. Some charities operating abroad are not aware of, or compliant with, their legal requirements and foreign activities has been an area that has been scrutinized by CRA in its audits and can result in revocation of charitable status if the rules are not followed.
The involvement of charities in political activities has been a major story since 2012. The 2012 Federal Budget introduced new reporting requirements for charities for 2013 but does not fundamentally affect the ability of charities to engage in political activities. Significant resources have been provided to the Charities Directorate to audit charities who conduct political activities. On Tuesday September 22, 2015 we will conduct a 1/2 day program from 9AM-12PM.
The Ontario Superior Court of Justice has recently held that a long-term employee could not be terminated for just cause for having arrived late for work on the day he was terminated.
In Spence v. BMO Trust Co., 2015 ONSC 615, the Honourable Justice Gilmore of the Ontario Superior Court reasoned that it is against public policy for a testator to disinherit an adult child for a reason that runs contrary to public policy.
We have just released the Blumbergs' Snapshot of the Canadian Charity Sector 2013 as part of the Sean Blumberg Transparency Project. The database covers about 83,000 of the 86,000 registered charities in Canada that had filed their T3010 and were processed into CRA’s Charity Listing database by December 2014.
This article provides a snapshot of the registered charity sector based on the 2013 T3010 filings. We have completed Blumbergs’ Snapshots of the Canadian Charity Sector for 2010, 2011, 2012 as well. Keep in mind that these statistics only relate to registered charities under the Income Tax Act (Canada) and not to the 80,000 -100,000 non-profits which are not registered charities and for which CRA is not permitted to release information. I was quite pleased that the 2014 Federal Budget proposed reviewing the transparency requirements for non-profits and hopefully we will see greater transparency on the non-profits in the future.
The Canadian charity sector is a vital part of Canadian society and economy with revenue of over $237 billion and expenditures of about $225 billion.
Please review the caveats at the end about the reliability and usage of T3010 information.
Some of the highlights of the Blumbergs’ Snapshot of the Canadian Charity Sector 2013 include:
- 83,466 registered charities filed their T3010 in Canada out of approximately 86,000 charities
- $237 billion in total revenue for Canadian charities and total expenditures of $225 billion.
- Government revenue totaled $160 Billion including from the federal government ($6.9 Billion), provincial governments ($145 Billion) and municipal/regional governments ($8.5 billion)
- 75,072 identified themselves as active and 6,698 as inactive
- 29,479 made gifts to other charities or qualified donees during their 2013 fiscal year
- 5400 conducted activities outside of Canada and spent over $3 billion outside of Canada
- 218 Canadian charities received funds from CIDA/DFATD
- 2,880 identified having contractual relationships with foreign intermediaries, 1470 charities identified that employees conducted activities outside of Canada and 2964 had volunteers conducting foreign activities.
- $1.35 Billion was received by Canadian charities from outside of Canada
- 481 identified carrying on political activities
- although $171 million is identified in political spending, if one digs deeper into this most frequently incorrectly answered question on the T3010 then number is probably about $26,298,000 (we have revised the number in the snapshot)
- the most common method of political activity is staff using the website or social media. (see the new schedule 7 with information on political activities)
- 38,992 identified having employment expenses while 43,664 did not have any employment expenses
- although the raw numbers suggest 1,856,760 full time employees and 2,194,151 part-time employees we have scrutinized and revised the number in the snapshot to 1,375,120 full time employees and 1,269,825 part-time employees
- $129 Billion was spent by Canadian charities on salaries and other compensation expenditures
- $14.6 Billion in official donation receipts were issued by Canadian registered charities
On January 29, 2015, the Ontario Court of Appeal released its decision in Moore v. Getahun, holding that lawyers and experts can and should work together as the expert prepares his or her report.
The Court of Appeal for Ontario recently upheld an Ontario Superior Court of Justice decision to dismiss a defamation claim made by a lawyer against the Law Society of Upper Canada (“LSUC”) and a LSUC investigator.
Presented by Blumberg Segal LLP on Wednesday May 13, 2015 1:00 PM to 4:30 pm.
Properly issuing official donation receipts has been challenging for many registered charities. According to the CRA, 89% of registered charities that are audited are not correctly issuing official donation receipts. Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later!
A one day boot camp on compliance and standards issues for Canadian charities presented by Blumberg Segal LLP on Tuesday April 14, 2015 8:30 AM to 4:30 pm
This one-day workshop on April 14, 2015 will deal with questions that all charities (or potential charities) should consider: