Umbrella groups

Are you thinking of starting or joining an umbrella group that oversees other organizations? If so, it's vital that you understand all the legal ramifications, including charitable status, following provincial and federal regulations, disbursement quotas, and basic terminology. Umbrella groups can certainly provide a variety of benefits to member organizations as well, something also covered in the podcast.

Umbrella groups

What you need to know about employee dismissal

Unemployment rates continue to climb across Canada, and with nonprofits struggling to raise funds, more and more organizations are looking at the difficult decision of laying off staff. Find out the legal aspects related to layoffs and employee terminations, how the law protects employees, and what your organization must do before letting go of staff, in this podcast.

What you need to know about employee dismissal

Bylaws, letters patent, and constitutions

When an organization in Canada seeks incorporation, it is necessary for them to have a consitution, bylaws, and letters of patent in place. In this podcast, Adam explains each of these terms, describes what types of information must be included in each document, and suggests where organizations can go for more information on preparing them.

Bylaws, letters patent, and constitutions

How HST will affect Canadian nonprofits

In 2010, both British Columbia and Ontario will begin using a harmonized sales tax. This change will have an impact on nonprofits and charities in many different ways, including with regards to federal tax exemptions and disbursement quotas. Listen to this podcast to find out whether your organization will have to pay more in taxes, how your administration costs may drop, and how the HST might affect your clients and donors.

How HST will affect Canadian nonprofits

Membership in an international organization

Many Canadian nonprofits belong to some type of international association and gain valuable benefits from doing so. But membership in an international organization does carry with it some legal ramifications, making it vital for nonprofits to know their rights and responsibilities. In this podcast, Adam and Nicole discuss how this type of membership can affect lawsuits, taxes, and fundraising efforts.

Membership in an international organization

Canada's new Not-for-Profit Corporations Act

Canada's new Not-for-profit Corporations Act received royal assent this past June, and could affect upwards of 100,000 organizations throughout Canada. This podcast outlines how to find out whether your organization is affected, what you need to do if you are impacted by the Act, and changes to audit rules and corporate governance regulations.

Canada's new Not-for-Profit Corporations Act

Appearing before government committees

Appearing before a government committee can be a nerve-wracking experience for many nonprofit leaders and employees. But nonprofits and charities have a unique role to play in helping to inform government in all levels, especially since so many across Canada have access to research and information that is just not available elsewhere. This podcasts explains how appearing before government is related to, but not necessarily the same thing as, engaging in political activities such as lobbying and advocacy.

Appearing before government committees

New CRA Guidance on Fundraising

The Canada Revenue Agency (CRA) recently released a new Guidance on Fundraising document, with the purpose of educating charities on what is considered appropriate, and legal, with regards to fundraising activities. Since the CRA will be auditing charities' fundraising activities based on the regulations set out in this new guidance, it is vital that all Canadian charities have a full understanding of how it affects them.

New CRA Guidance on Fundraising

New CRA forms for charities

As of May 2009, the Canada Revenue Agency (CRA) replaced the Registered Charity Information Return with a new form, the T3010B. The new form contains far more detailed content, and because of the nature of the questions it is essential that the form is filled out properly. This podcast also discusses the new application for registered charity status which will be in effect as of September 2009.

New CRA forms for charities

Turning a business idea into a charitable organization

Setting up and running a charitable organization can be a tricky business, so it's important to ensure that you're always on the right side of the law. In this podcast, Adam and Nicole discuss the question of turning a business idea into a charitable venture, whether it is a good idea, and what you need to know if you are going to proceed.

Turning a business idea into a charitable organization

Getting back your GST

Now that you understand what the GST is and how it affects charities, it's important to take a look at how a charity can go about getting back the GST that they paid out during the year. This podcast discusses which charities are eligible to reclaim their GST and what they need to claim on a yearly basis, explains the Public Service Bodies Rebate, and outlines other types of GST rebates that charities should be aware of.

Getting back your GST

How the GST affects charities

After last month's podcast you should be armed with a good understanding of just what the GST is. This month, we discuss the unique effect that the GST has on charities, the importance for the organization and its directors to understand their liabilities with regards to the GST, and how to determine whether a charity should register with a GST number.

How the GST affects charities

Introduction to the Goods and Services Tax

Understanding how the Goods and Services Tax (GST) works is important to all Canadians. In this podcast, find out exactly what the GST is and how it works, whether it is similar to PST in some provinces, as well as how to register for a GST number and how to get a GST tax return.

Introduction to the Goods and Services Tax

CRA disbursement quotas: Part 2

In this podcast, we continue the discussion of disbursement quotas that began in Part 1 and explore such topics as how to calculate your disbursement quota, whether or not an accountant is necessary, how foundations amass large endowments, and the definition of "enduring property".

CRA disbursement quotas: Part 2

CRA disbursement quotas: Part 1

The Income Tax Act requires charities, as nontaxable entities, to spend a certain percentage of their income each year on charitable activities. In this podcast, find out more about these disbursement quotas, what happens when a charity doesn't comply with their disbursement quota, and how long-term projects fit into the equation.

CRA disbursement quotas: Part 1

How market conditions affect charitable giving

With investors throughout the world facing the economic crunch of volatile markets, charities might expect to see a decrease in gifts of shares or stock, and may even feel uncomfortable talking to their donors about the potential of such gifts. In this podcast, find out how the downturn in the stock market affects these types of donations from the perspective of both the donor and the charity, how the benefits that donors receive from such gifts differ from when the market is strong, and what a charity should do if they receive a gift of stock.

How market conditions affect charitable giving (MP3)