Monday, January 7, 2008

Understanding charitable objects: Benefit to the community

For an organization to be registered as a charity, its purposes must fall within one of four categories, one of which is "other purposes beneficial to the community in a way the law regards as charitable". Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what this encompasses, and what doesn't fit into this category.

Understanding charitable objects: Benefit to the community (MP3)

Monday, December 3, 2007

Understanding charitable objects: The advancement of religion

For an organization to be registered as a charity, its purposes must fall within one of four categories, one of which is the advancement of religion. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains how "religion" is defined for these purposes, why it is considered a charitable object, and how fringe cults fit into the mix.

Understanding charitable objects: The advancement of religion (MP3)

Monday, November 19, 2007

Understanding charitable objects: The relief of poverty

For an organization to be registered as a charity, its purposes must fall within one of four categories, one of which is the relief of poverty. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains the type of organization that is eligible for this designation, and the kinds of poverty relief that may not qualify.

Understanding charitable objects: The relief of poverty (MP3)

Monday, October 29, 2007

Understanding charitable objects: The advancement of education

For an organization to be registered as a charity, its purposes must fall within one of four categories, one of which is the advancement of education. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what types of activities qualify as advancement of education and which do not.

Understanding charitable objects: The advancement of education (MP3)

Monday, September 17, 2007

Understanding the CRA's intermediate sanctions

In order to maintain their status, registered charities must comply with a number of rules and regulations. Those that do not face sanctions, or worse, deregistration. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what types of infractions are subject to penalty, the intermediate sanctions that the CRA recently introduced, and what you can do if you don't agree with their ruling.

Understanding the CRA's intermediate sanctions (MP3)