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)

Monday, August 27, 2007

Rules for charities that operate a related business

Competition for nonprofit funding is increasing all the time, and many organizations are turning to business ventures to generate additional revenue. While this has proved very successful for many, registered charities must walk a fine line with the Canada Revenue Agency (CRA). Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains the types of businesses that a registered charity can and can't operate, and some of the key questions an organization should ask itself before beginning such a venture.

Rules for charities that operate a related business (MP3)

Monday, July 23, 2007

Handling donations between Canada and the US

Canada and the United States share the longest undefended border in the world and we consider ourselves to be good neighbours, but when it comes to cross-border donations things can get a bit tricky. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains which organizations can issue charitable tax receipts for donations to the US (and vice versa), and which donors can claim these receipts, as well as what happens when charitable foundations want to send funding across the border.

Handling donations between Canada and the US (MP3)

Saturday, July 7, 2007

Conducting a legal audit of your organization

Because they serve the public, nonprofits need to be as accountable and transparent as possible. This means that all documentation and procedures should be in order and reviewed regularly by an outside party. Adam Aptowitzer, a lawyer with the Ottawa-based law firm Drache LLP, explains what a legal audit entails, what a lawyer will be looking for, and the common issues that are uncovered during the process.

Conducting a legal audit of your organization (MP3)