Title Decription Date Type Link to Document
A Statutory Definition of Charity – Pros and Cons April 24, 2017 Background Briefings Open Document
Jurisdictions with Statutory Definitions of Charity April 24, 2017 Background Briefings Open Document
A Statutory Definition of Charity – Reports April 24, 2017 Background Briefings Open Document
Thoughts on Charity as a “Moving Subject” in Australia and Canada April 24, 2017 Feature commentary Open Document
Chief Justice’s Law Reform Committee, Queensland Report of the Law Reform Commission on the Law Relating to Trusts, Trustees, Settled Land and Charities

An examination of the law relating to the powers and duties of trustees with a view to preparing an improved and modern Trustee Act.

May 29, 2016 Reports and Studies Open Document
National Council of Social Service, Report of an Independent Committee of Inquiry to Examine the Effect of Charity law and Practice on Voluntary Organisations (Goodman Report) (1976):

Explanation of Goodman Report

August 18, 2016 Reports and Studies Open Document
The Commission on the Future of the Voluntary Sector in Scotland (1997). Head and Heart:

This article describes the work of the commission, and gives a summary of the main recommendations, which after many hours of, at times, lively argument, were finally agreed. It describes how it chose to define the voluntary sector, and the main differences between the sector in Scotland and the rest of the UK.

August 18, 2016 Reports and Studies Open Document
Department of Treasury, Regulation, Research Papers Volume V (1977) (United Kingdom):

The Commission on Private Philanthropy and Public Needs commissioned this study of the present relationships between the federal government and private philanthropy and what changes, if any, might be made.

June 22, 2016 Reports and Studies Open Document
Report on Variation of Charitable Trusts” Law Reform Institute of Tasmania

Examines the current status of Charities Law in Tasmania and its recommendations.

June 22, 2016 Reports and Studies Open Document
Monitoring and Control of Charities in England and Wales– 1986-1987

Examines the monitoring and control of charities in England and Wales by considering the work of the Charities Commission, Home Office and Office of the work of Inland Revenue.

June 22, 2016 Reports and Studies Open Document
Charities: A Framework for the Future – 1989 (Scotland and Ireland)-

Translates the main aims of the Woodfield Report into legislative proposals.

August 18, 2016 Reports and Studies Open Document
Katz Commission Report, Ninth Interim Report of the Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa (1997).

The Commission appointed a Sub-Committee to review existing fiscal legislation affecting Non-Profit Organisations (NPOs), and to advise with reference to possible changes therein with a view to achieving a more supportive fiscal environment.

August 18, 2016 Reports and Studies Open Document
Voluntary Sector Round Table Panel on Accountability and Governance in the Voluntary Sector, Building on Strength: Improving Governance and Accountability in Canada’s Voluntary Sector (1999)(Broadbent Report).

The Panel on Accountability and Governance in the Voluntary Sector was an initiativeof the sector for the sector to aid in this process of adapting to change.

June 22, 2016 Reports and Studies Open Document
Working Together: A Government of Canada/Voluntary Sector Joint Initiative

A report on federal government and the voluntary sector discussions in Canada to foster a more effective and strategic relationship, which would better serve Canadians. Three areas were the subject of exploratory talks: building a new relationship, strengthening capacity, and improving the regulatory framework.

June 22, 2016 Reports and Studies Open Document
National Council of Voluntary Organisations, For the Public Benefit? A Consultation Document on Charity Law Reform(2001)(United Kingdom)

In 1998 NCVO established a Charity Law Reform Advisory Group to assess whether the law on charitable status should be amended to ensure a good fit with today’s circumstances. This report is the result of their work. It has been produced with the benefit of contributions and ideas from a . . .

August 18, 2016 Reports and Studies Open Document
Charity Scotland, Report of the Scottish Charity Law Review Commission (2001) (McFadden Report)

The structure of regulation and support for the charitable sector in Scotland and the operational effects of Scottish legislation on charities of all types and size.

June 22, 2016 Reports and Studies Open Document
Council of Europe, Fundamental Principles on the Status of Non-Governmental Organisations in Europe: Open Meeting of Contacting Parties to the European Convention on the Recognition of the Legal Personality of International Non-Governmental Organisation

Freedom of association is effective only where it goes hand-in-hand with legislative measures facilitating its exercise and respecting the value of NGOs’ contribution to society. Although they can be fostered by passingf avourable legislation, awareness of and respect for NGOs’ contribution develop only where NGOs themselves undertake to behave in . . .

June 22, 2016 Reports and Studies Open Document
Panel on the Nonprofit sector, Strengthening Transparency Governance accountability: A Final Report to Congress and the Nonprofit Sector (2005)(United States)

This report includes and expands the ideas contained in the Panel’s March 1, 2005, Interim Report, and will intensify this effort. It begins with an overview of the charitable community, including its achievements,scope, and existing programs to improve ethics and accountability. It then describes the Panel on the NonprofitSector, focusing . . .

June 22, 2016 Reports and Studies Open Document
Canada Revenue Agency, “Consultation on Proposed Guidelines for Research as a Charitable Activity” (CRA, 2008)

Within the Proposed Guidelines, the CRA sets out its proposed policy pertaining to “the legal and administrative requirements a registered charity is expected to fulfil in order to conduct or fund research as a charitable activity.

June 22, 2016 Reports and Studies Open Document
Canada Revenue Agency “Consultation on Proposed policy on Fundraising by Registered Charities” (CRA, 2008)

This policy statement replaces the policy statement “Applicants that are Established to Hold Periodic Fundraisers”, CPS 001, and provides information for registered charities on the treatment of fundraising under the Income Tax Act.

June 22, 2016 Reports and Studies Open Document
Parliament of Australia Senate, “Inquiry into the Disclosure Regimes for Charities and Not-for-Profit Organisations.”

An examination of the not-for-profit sector in Australia.

June 22, 2016 Reports and Studies Open Document
The Best Policy

By Peter Broder Notwithstanding his reputation as a lynchpin of conservative economic thought, Adam Smith quietly warned of the danger of ceding to business interests authority over regulation of the public weal.  That warning comes to mind in light of the recent news of the likely termination of Canadian International . . .

June 22, 2016 Commentary Open Document
Regulatory bias

By Peter Broder It is now a commonplace that the traditional distinctions between the private, public and voluntary sectors are becoming blurred.  There is undoubtedly an element of truth to that, given the rise of “triple bottom lines”, public-private partnerships and interest in social enterprise in the voluntary sector.  But . . .

June 22, 2016 Commentary Open Document
Cutting fair process?

By Peter Broder Keynesian economics enjoyed an unexpected resurgence in the wake of the 2008 economic crisis. There was wide consensus that governments should spend to make up for the drop in demand resulting from the stock market and housing price meltdowns.  Politicians’ affinity for ribbon cutting ceremonies being what . . .

June 22, 2016 Commentary Open Document
Facing contradictions

By Peter Broder Twenty years or so ago, as a novice international co-operant, I can remember at my in-country orientation, being told of the need to “learn to live with the contradictions”.  Perhaps that was a fitting message for a bunch of gung-ho international development workers itching to change the . . .

June 22, 2016 Commentary Open Document
Transparency for all?

By Peter Broder Starting this past January, the House of Commons Standing Committee of Finance began a series of hearings on tax incentives for charitable donations.  Although mandated specifically to deal with donation incentives, the Committee delved into a number of other concerns with charity operations. Among the topics that . . .

June 22, 2016 Commentary Open Document
Budget features challenging charity rule changes

By Peter Broder The March 2011 Budget, which is expected to be re-introduced with the Conservative victory in the May 2nd election, featured several important changes to federal regulation of charities and other organizations  eligible to issue tax receipts.  The changes extend the powers of the Canada Revenue Agency (CRA) . . .

June 22, 2016 Commentary Open Document
Glacial evolution of legal meaning of charity in Canada

By Peter Broder Nearly a half-century ago, Lord Wilberforce considering a House of Lords case which touched on the definition of charity, commented on the imperative “to keep the law as to charities moving according as new social needs arise or old ones become obsolete or satisfied.”   In Canada, the . . .

May 29, 2016 Commentary Open Document
Public Television Association of Quebec v. Canada (National Revenue)

Public Television Association of Quebec v. Canada (National Revenue)  was an appeal of a Canada Revenue Agency decision to revoke the charitable registration of a Montreal-based organization on the basis that it failed to devote all its resources to its own charitable activities, and thus had ceased to comply with the . . .

May 29, 2016 Court Case Open Document
Charity and Politics In Canada — A Legal Analysis

Noted charity law scholar and retired justice of the Ontario Superior Court, Maurice Cullity, Q.C., has written a discussion paper examining the common law and Income Tax Act considerations relating to Canadian charities undertaking political purposes or activities.

May 29, 2016 Occasional Paper (unused) Open Document
Current Developments in the Application of Subsection 149(1)(l) of the Income Tax Act

Pemsel Board member David Stevens and his colleague, Faye Kravetz, have undertaken a comprehensive analysis of the Income Tax Act provision under which non-profit organizations are defined, the case law interpreting its meaning and the Canada Revenue Agency positions on the requirements set out in the provision.

June 22, 2016 Occasional Paper (unused) Open Document
Joining in the Jurisprudence: Public Interest Litigation and Interventions in the Law of Charity

Miller Thomson Partner Andrew Valentine has researched and written a detailed analysis exploring the legal principles and procedures pertaining to interventions in law of charity cases in Canadian courts.

July 19, 2016 Occasional Paper (unused) Open Document
Charitable Activities under the Income Tax Act: An Historical Perspective

Pemsel Case Foundation Board member Carl Juneau is a former federal government official, who served in an executive role in the Canada Revenue Agency Charities Directorate and as a policy advisor in the Department of Finance. He has been following developments in Canadian charity law for more than four decades.

July 19, 2016 Occasional Paper (unused) Open Document
Political Activities and the Meaning of “Substantially All” –An Analysis for Registered Charities

University of Toronto Law School student Alicia Grant reviewed the treatment of the term “substantially all” in various Income Tax Act and other contexts and reports on her findings.

June 22, 2016 Occasional Paper (unused) Open Document
The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

 Pemsel Case Foundation board member Carl Juneau explores the question of purposes and activities and proposes reform that would simplify both administration of, and compliance with, the regulatory regime under which resisted charities work.  

October 14, 2016 Occasional Paper (unused) Open Document
Regulating the Foreign Activities of Charities: A Comparative Perspective July 10, 2017 Background Briefings Open Document
Regulating the Foreign Activities of Charities: A Comparative Perspective

Australian academic, Natalie Silver, has examined the approaches used by four countries to regulate charities’ conduct abroad and reports on her findings.

August 11, 2017 Occasional Paper (unused) Open Document