Posts Tagged ‘Canada Revenue Agency’

Canada Revenue Agency’s Guidance: How to Draft Purposes for Charitable Registration (CG 019)

August 12th, 2013 by Ted Hyland

On July 25, 2013, the Charities Directorate of the Canada Revenue Agency (CRA) issued policy guidance on how to draft purposes clauses for charitable registration. At the same time, CRA also issued revised Model Purposes clauses.

The Guidance will apply to new applicants for charitable registration, existing registered charities that are seeking to change their charitable purposes and, undoubtedly, will be used by CRA in auditing registered charities and assessing their eligibility for ongoing registration.

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Small and Rural Charities Initiative Update

October 15th, 2012 by Laura Bowman

The Canada Revenue Agency (CRA) completed its Joint Action Plan as part of the Small and Rural Charities Initiative.  The recommendations include more community-based, in-person service for small and rural charities through the development of community partnerships with umbrella groups, universities, or colleges, where feasible and providing a list of services available to charities in their communities (such as municipal benefits, pro-bono university legal services, etc.).  The CRA may also consider developing and distributing educational products, including a Roadshow (Charity Information Session) DVD to small and rural charities, as well as to newly registered charities, non-compliant charities, and other charities upon request.  The CRA will also consider promoting the development of community networks, to enable small and rural charities to communicate, share best practices, and learn from each other.  There is a full chart setting out the recommendations. For more information see the report The Small and Rural Charities: Making a Difference for Canadians.

Rural charities may have limited access to expertise and may need legal advice to get their organization into compliant condition.  Please contact us today to get assistance with CRA issues facing small and rural charities.

The challenges for charities of disclosing fundraising costs

September 4th, 2012 by Paula Boutis

It’s not that often that charities law and criminal law intersect, but the decision of R. v. Gour, decided June 28, 2012, did just that. The case was about an individual, Adam Gour, who had contracted to fundraise for charity, and his and his contractor’s failure to disclose the commissions that would be earned. The court concluded this was a fraud. The case is only six pages long, and makes for a compelling read.

The issue of paying fundraisers in the context of charitable donations has been a controversial one for some time.