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Charitable organization (Canada)

A charitable organization in Canada is regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency (CRA).

There are more than 85,600 registered charities in Canada.[1] The charitable sector employs over 2 million people and accounts for about 7% of the GDP of Canada. Registered charities are registered under the Income Tax Act[2] as either a "charitable organization", "public foundation" or "private foundation". Although these distinctions were more important in the past, there are now few practical differences between the three types of registered charities.

Definition of charity in Canada

The Income Tax Act does not define "charity" and Canada uses a common law definition, namely purposes that fall within the four "heads" of charity: the relief of poverty, the advancement of education, the advancement of religion,[3] or other purposes that benefit the community in a way the courts have said are charitable.

This definition comes from the English case Commissioners for Special Purposes of Income Tax v. Pemsel[4] commonly referred to as Pemsel.

The organization's purposes must be exclusively and legally charitable. Therefore, all the purposes of the charity must be charitable, not just most purposes. In addition the organization must be established and resident in Canada.

Furthermore, there is a public benefit test: the charity must benefit the public or a sufficient segment of the public to be a registered charity in Canada.[5]

Charitable activities

Canadian registered charities can carry out charitable activities by either gifting funds to a qualified donee or by carrying on its own activities through employees, volunteers or intermediaries.[6]

Canadian charities can also, within certain limitations, carry out fundraising activities,[7] business activities,[8] political activities[9][10] and social activities. Regal Prosperity, directed by Roble Regal, has engaged in social media driven charity campaigns directly paying out to the homeless and rewarding individuals for charitable deeds.[11]

Charities can also participate in Community Economic Development (CED) activities.[12] CED activities may further charitable purposes that: relieve poverty; advance education; or benefit the community in other ways the law regards as charitable. However, it is important to note that the Canada Revenue Agency (CRA) does not recognize CED activities as a distinctly charitable in and of itself. CED activities have been closely linked to developments in social enterprise and social finance as a way for charities and non-profits to be more sustainable. According to Mark Blumberg, in 2012 charities earned more revenue than they received donations.[13] A number of organizations, such as , Centre for Social Innovation and Assiniboine Credit Union have been supporting charities and non-profits participating in CED activities across Canada.[14] Other notable Canadian leaders in the field supporting charities to engage in CED and social enterprise development are Tonya Surman, Mitchell Kutney, David LePage [15] and Bruce Campbell.[16]

The Charities Directorate provides a glossary[17] of terms relating to charity law and compliance for Canadian charities.

Canadian charities can conduct charitable activities in Canada and abroad.[18] In July 2010 the Charities Directorate released "Canadian Registered Charities Carrying Out Activities Outside Canada" which replaces earlier guidance on Canadian charities conducting foreign activities. There are numerous legal and ethical issues with Canadian charities conducting foreign activities.[19][20]

Conservation organizations

Canada ranks 16th in land area per capita.[21] Between 1990 and 2019, the fraction of Canada's land area under protection doubled from 6% to more than 12%.[22] Organizations involved with habitat protection include the Nature Conservancy of Canada, Ducks Unlimited, Nature Canada, and many smaller organizations. Since many donors to Canadian conservation organizations are US-based tax payers, the CRA has defined the concept of Prescribed Donee as "a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes."[23] Currently, the CRA has approved American Friends of Canadian Nature, American Friends of Canadian Conservation,[24][25] and Nature United as Prescribed Donees.

Federal regulator of charities

The Charities Directorate[26] of the Canada Revenue Agency is the primary regulator of registered Canadian charities under the Income Tax Act.

The mission of the Charities Directorate is:

"... to promote compliance with the income tax legislation and regulations relating to charities through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians."[27]

The Charities Directorate of the Canada Revenue Agency is responsible for:

  • reviewing applications for registration as a charity, Registered Canadian Amateur Athletic Association (RCAAA), or Registered National Arts Service Organization (RNASO);
  • providing information, guidance and advice on maintaining registered status;
  • ensuring that registered organizations comply with registration requirements through a balanced program of education, service, and responsible enforcement;
  • developing policy and providing information, communication, and education programs for the charitable sector and for donors;
  • engaging with the charitable sector, other government departments, and other levels of government; and
  • supporting the Canada Revenue Agency's role in combating the financing of terrorism in support of the Charities Registration (Security Information) Act.

Advantages of registered charity status

There are many advantages of being a registered charity under the Income Tax Act including:

  1. being able to issue "official donation receipts" for gifts to the registered charity which may assist a Canadian donor in reducing the amount of federal and provincial tax payable. For a donor in a high marginal tax rate in Canada, their donation can result in a reduction in taxes of between 40-60% of the donation depending on the province of the taxpayer and type of property donated.
  2. it is easier to receive funds from certain entities such as other Canadian registered charities (e.g. foundations) or being a registered charity may be a condition of applying for grants from business or government etc.
  3. there are reputational advantages to being a registered charity.
  4. other advantages including reductions in property tax, exemptions and rebates under the GST/HST system.

In light of the substantial advantages of being a registered charity there are some restrictions, limitations and obligations of being a registered charity which are discussed below.

Basic requirements for maintaining registered charity status in Canada

In order to maintain their status under the Income Tax Act, charities must comply with basic requirements on:[28]

  • Maintaining charitable registration
  • Engaging in allowable activities
  • Keeping adequate books and records
  • Issuing complete and accurate donation receipts
  • Meeting the disbursement quota
  • Filing the annual information return
  • Maintaining the charity's legal status
  • Changing the charity's mode of operation or legal structure
  • Obligations and entitlements relating to GST
  • Avoiding terrorist abuse

Strengthening of regulatory powers

Effective January 2012, the Income Tax Act was amended to provide that charities and registered Canadian amateur athletic associations ("RCAAAs") may have their registration refused or revoked, or be suspended from issuing official donation receipts, if an "ineligible individual" acts as a member of the board of directors, a trustee, officer or like official, or controls or manages the operation of the organization.[29] An "ineligible individual" is someone who:

  • has been found guilty of a relevant criminal offence for which the individual has not received a pardon;
  • has been found guilty of a relevant offence within the last five years;
  • was a director, trustee or like official of a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years;
  • controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years; or
  • has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter.

A "relevant criminal offence" is defined as a conviction involving a form of financial dishonesty by the individual, such as tax evasion, theft and fraud. A "relevant offence" relates to financial dishonesty including offences under fundraising legislation, consumer protection legislation and securities legislation. Both cases can also extend to offences not involving dishonesty, but are nonetheless relevant to the operation of the charity or association.

Other regulators of Canadian charities

In addition to the federal Income Tax Act regulation of registered charities, charities that operate in a particular province are subject to provincial supervision. Of all the provinces, Ontario's Office of the Public Guardian and Trustee has been the most active in the regulation of charities.

The Department of Finance 2010-02-01 at the Wayback Machine is responsible for the Income Tax Act, its regulations and any amendments to the Act.

If there is a dispute between a federal or provincial regulator and a registered charity then that registered charity may go to court in which case the courts will have the final say in determining the outcome of the dispute.

Other government departments are also involved with regulating charities. For example, if a charity is incorporated it is subject to the rules of the incorporating statute. Therefore, an Ontario non-profit corporation must look in part to the Ontario Corporations Act and a federal non-share capital corporation is governed under the Canada Corporations Act. Different types of charities are subject to sectoral regulation - for example universities, hospitals, daycares, etc.

Misuse of charitable resources

There have been some concerns expressed about misuse of Canadian charitable resources from the media,[30] government, and the public. Recently the OECD published a report highlighting concerns about Canadian charities being used for tax evasion and money laundering entitled Report on Abuse of Charities for Money-Laundering and Tax Evasion.[31] The Charities Directorate of the CRA has a number of web pages alerting donors to avoid abusive tax shelter donations schemes and fraud involving charities.[32]

In July 2010 there was widespread coverage of the fraud of Ashley Kirilow, a young Ontario woman who shaved her head, her eyebrows, and plucked out her eyelashes in order to represent herself, on her facebook page, as a cancer sufferer, so she could solicit donations to support her recovery.[33][34] While this was not a question relating to activities of a charitable organization, commentators speculated on the chilling effect her fraud would have on online donations.[35]

Academic resources on charity law in Canada

The primary academic resource for charity law in Canada is The Philanthropist.

University of Toronto's Bora Laskin Law Library offers a research guide of other academic resources.

References

Update Reference link: http://www.durhamregion.com/opinion/columns/article/1112884--charities-extend-their-reach-online

  1. ^ "Charities Listings". Canada Revenue Agency. Retrieved 2011-11-06.
  2. ^ For an updated version of the Income Tax Act see http://laws.justice.gc.ca/eng/I-3.3/index.html
  3. ^ See Advancing Religion as a Head of Charity: What Are the Boundaries? by Terrance S. Carter The Philanthropist, Vol 20, No 4 (2007)http://thephilanthropist.ca/2007/01/advancing-religion-as-a-head-of-charity-what-are-the-boundaries/
  4. ^ Commissioners for Special Purposes of Income Tax v. Pemsel [1891] UKHL 1, [1891] A.C. 531 (20 July 1891), House of Lords (UK)
  5. ^ See Guidelines for Registering a Charity: Meeting the Public Benefit Test[1]
  6. ^ [2][permanent dead link]
  7. ^ . Archived from the original on 2011-06-06. Retrieved 2010-07-26.
  8. ^ CPS-019 What is a Related Business?
  9. ^ CPS-022 Political Activities
  10. ^ Richard Bridge, Nathan Gilbert (2005). "Helping Charities Speak Out: What Funders Can Do". The Philanthropist, Vol 20, No 2.
  11. ^ Digital Journal (2021). "Charity launches $1 million 'Good Deed Challenge'". Digital Journal.
  12. ^ CG-014 Community Economic Development Activities
  13. ^ Mark Blumberg (2013). "Blumbergs' Snapshot of the Canadian Charity Sector 2012". Global Philanthropy.
  14. ^ . Archived from the original on 2014-08-16. Retrieved 2014-10-15.
  15. ^ . Archived from the original on 2015-01-08. Retrieved 2015-01-08.
  16. ^ "Bruce Campbell".
  17. ^ Charities Glossary
  18. ^ "Guidance for Canadian Registered Charities Carrying Out Activities Outside Canada". www.cra-arc.gc.ca. Retrieved 2010-09-05.
  19. ^ Mark Blumberg (2008). . The Philanthropist, Vol 21, No 4. Archived from the original on 2011-07-06. Retrieved 2010-01-01.
  20. ^ Amy, David G. (2000). "Foreign activities by Canadian charities". The Philanthropist, Vol 15, No 3.
  21. ^ "Countries Compared Geography > Area > Land > Per-capita". Retrieved 2021-03-13.
  22. ^ "Canada's conserved areas". 9 February 2010. Retrieved 2021-03-13.
  23. ^ "Prescribed Donee". 31 October 2003. Retrieved 2021-03-13.
  24. ^ "Government of Canada Provides Tax Relief for Charitable Donations to the American Friends of Canadian Land Trusts". 29 October 2010. Retrieved 2021-03-13.
  25. ^ . Archived from the original on 2019-04-20.
  26. ^ Charities and Giving
  27. ^ About the Directorate
  28. ^ "Checklists for Charities". www.canada.ca. 2016-04-20. from the original on 2017-07-17. Retrieved 2021-11-20.
  29. ^ . Archived from the original on 2013-08-09. Retrieved 2012-02-27.
  30. ^ Investigative Reporter Kevin Donovan of the Toronto Star and investigative reporter David Baines of the Vancouver Sun newspapers have the most interested and prolific in exposing the misuse of charities in Canada. Also in The Philanthropist, Vol 22, No 1 (2009) see Fraud in Canadian Nonprofit Organizations as Seen Through the Eyes of Canadian Newspapers 1998-2008 http://thephilanthropist.ca/2009/05/fraud-in-canadian-nonprofit-organizations-as-seen-through-the-eyes-of-canadian-newspapers-1998-2008/
  31. ^ Report on Abuse of Charities for Money-Laundering and Tax Evasion
  32. ^ How can I donate wisely and avoid fraud?
  33. ^ "Cancer faker gets new charge: Kirilow's former co-worker says charge relates to fundraiser in Burlington, Ont". CBC News. 2010-08-11. Retrieved 2010-08-18. An Ontario woman accused of faking cancer in order to elicit donations for herself has been charged with an additional count of fraud over $5,000.
  34. ^ Stephanie Dearing (2010-08-09). . Digital Journal. Archived from the original on 2010-08-20. Retrieved 2010-08-18. Those in the know allege Kirilow made off with at least $20,000, an amount that under different circumstances would only merit the young woman a mention in the local newspaper after she'd been found guilty. But because Kirilow claims she faked cancer to get the money, her story has gone around the world.
  35. ^ Reka Szekely (2010-08-13). . Durham Region News. Archived from the original on 2011-07-18. Retrieved 2010-08-18. At worst there's the case of Ashley Kirilow, the Burlington woman accused of faking cancer and bilking thousands of dollars from people eager to support her. Ms. Kirilow is accused of posting pictures of herself bald and with plucked eyebrows and eyelashes on her Facebook group for an alleged bogus charity called "Change" for a Cure. Reading about the allegations against Ms. Kirilow is disheartening and inevitably leaves people feeling jaded about charitable organizing via social media.

charitable, organization, canada, charitable, organization, canada, regulated, under, canadian, income, through, charities, directorate, canada, revenue, agency, there, more, than, registered, charities, canada, charitable, sector, employs, over, million, peop. A charitable organization in Canada is regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency CRA There are more than 85 600 registered charities in Canada 1 The charitable sector employs over 2 million people and accounts for about 7 of the GDP of Canada Registered charities are registered under the Income Tax Act 2 as either a charitable organization public foundation or private foundation Although these distinctions were more important in the past there are now few practical differences between the three types of registered charities Contents 1 Definition of charity in Canada 1 1 Charitable activities 1 2 Conservation organizations 2 Federal regulator of charities 2 1 Advantages of registered charity status 2 2 Basic requirements for maintaining registered charity status in Canada 2 3 Strengthening of regulatory powers 3 Other regulators of Canadian charities 4 Misuse of charitable resources 5 Academic resources on charity law in Canada 6 ReferencesDefinition of charity in Canada EditThe Income Tax Act does not define charity and Canada uses a common law definition namely purposes that fall within the four heads of charity the relief of poverty the advancement of education the advancement of religion 3 or other purposes that benefit the community in a way the courts have said are charitable This definition comes from the English case Commissioners for Special Purposes of Income Tax v Pemsel 4 commonly referred to as Pemsel The organization s purposes must be exclusively and legally charitable Therefore all the purposes of the charity must be charitable not just most purposes In addition the organization must be established and resident in Canada Furthermore there is a public benefit test the charity must benefit the public or a sufficient segment of the public to be a registered charity in Canada 5 Charitable activities Edit Canadian registered charities can carry out charitable activities by either gifting funds to a qualified donee or by carrying on its own activities through employees volunteers or intermediaries 6 Canadian charities can also within certain limitations carry out fundraising activities 7 business activities 8 political activities 9 10 and social activities Regal Prosperity directed by Roble Regal has engaged in social media driven charity campaigns directly paying out to the homeless and rewarding individuals for charitable deeds 11 Charities can also participate in Community Economic Development CED activities 12 CED activities may further charitable purposes that relieve poverty advance education or benefit the community in other ways the law regards as charitable However it is important to note that the Canada Revenue Agency CRA does not recognize CED activities as a distinctly charitable in and of itself CED activities have been closely linked to developments in social enterprise and social finance as a way for charities and non profits to be more sustainable According to Mark Blumberg in 2012 charities earned more revenue than they received donations 13 A number of organizations such as Enterprising Non Profits Centre for Social Innovation and Assiniboine Credit Union have been supporting charities and non profits participating in CED activities across Canada 14 Other notable Canadian leaders in the field supporting charities to engage in CED and social enterprise development are Tonya Surman Mitchell Kutney David LePage 15 and Bruce Campbell 16 The Charities Directorate provides a glossary 17 of terms relating to charity law and compliance for Canadian charities Canadian charities can conduct charitable activities in Canada and abroad 18 In July 2010 the Charities Directorate released Canadian Registered Charities Carrying Out Activities Outside Canada which replaces earlier guidance on Canadian charities conducting foreign activities There are numerous legal and ethical issues with Canadian charities conducting foreign activities 19 20 Conservation organizations Edit Canada ranks 16th in land area per capita 21 Between 1990 and 2019 the fraction of Canada s land area under protection doubled from 6 to more than 12 22 Organizations involved with habitat protection include the Nature Conservancy of Canada Ducks Unlimited Nature Canada and many smaller organizations Since many donors to Canadian conservation organizations are US based tax payers the CRA has defined the concept of Prescribed Donee as a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes 23 Currently the CRA has approved American Friends of Canadian Nature American Friends of Canadian Conservation 24 25 and Nature United as Prescribed Donees Federal regulator of charities EditThe Charities Directorate 26 of the Canada Revenue Agency is the primary regulator of registered Canadian charities under the Income Tax Act The mission of the Charities Directorate is to promote compliance with the income tax legislation and regulations relating to charities through education quality service and responsible enforcement thereby contributing to the integrity of the charitable sector and the social well being of Canadians 27 The Charities Directorate of the Canada Revenue Agency is responsible for reviewing applications for registration as a charity Registered Canadian Amateur Athletic Association RCAAA or Registered National Arts Service Organization RNASO providing information guidance and advice on maintaining registered status ensuring that registered organizations comply with registration requirements through a balanced program of education service and responsible enforcement developing policy and providing information communication and education programs for the charitable sector and for donors engaging with the charitable sector other government departments and other levels of government and supporting the Canada Revenue Agency s role in combating the financing of terrorism in support of the Charities Registration Security Information Act Advantages of registered charity status Edit There are many advantages of being a registered charity under the Income Tax Act including being able to issue official donation receipts for gifts to the registered charity which may assist a Canadian donor in reducing the amount of federal and provincial tax payable For a donor in a high marginal tax rate in Canada their donation can result in a reduction in taxes of between 40 60 of the donation depending on the province of the taxpayer and type of property donated it is easier to receive funds from certain entities such as other Canadian registered charities e g foundations or being a registered charity may be a condition of applying for grants from business or government etc there are reputational advantages to being a registered charity other advantages including reductions in property tax exemptions and rebates under the GST HST system In light of the substantial advantages of being a registered charity there are some restrictions limitations and obligations of being a registered charity which are discussed below Basic requirements for maintaining registered charity status in Canada Edit In order to maintain their status under the Income Tax Act charities must comply with basic requirements on 28 Maintaining charitable registration Engaging in allowable activities Keeping adequate books and records Issuing complete and accurate donation receipts Meeting the disbursement quota Filing the annual information return Maintaining the charity s legal status Changing the charity s mode of operation or legal structure Obligations and entitlements relating to GST Avoiding terrorist abuseStrengthening of regulatory powers Edit Effective January 2012 the Income Tax Act was amended to provide that charities and registered Canadian amateur athletic associations RCAAAs may have their registration refused or revoked or be suspended from issuing official donation receipts if an ineligible individual acts as a member of the board of directors a trustee officer or like official or controls or manages the operation of the organization 29 An ineligible individual is someone who has been found guilty of a relevant criminal offence for which the individual has not received a pardon has been found guilty of a relevant offence within the last five years was a director trustee or like official of a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years or has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter A relevant criminal offence is defined as a conviction involving a form of financial dishonesty by the individual such as tax evasion theft and fraud A relevant offence relates to financial dishonesty including offences under fundraising legislation consumer protection legislation and securities legislation Both cases can also extend to offences not involving dishonesty but are nonetheless relevant to the operation of the charity or association Other regulators of Canadian charities EditIn addition to the federal Income Tax Act regulation of registered charities charities that operate in a particular province are subject to provincial supervision Of all the provinces Ontario s Office of the Public Guardian and Trustee has been the most active in the regulation of charities The Department of Finance Archived 2010 02 01 at the Wayback Machine is responsible for the Income Tax Act its regulations and any amendments to the Act If there is a dispute between a federal or provincial regulator and a registered charity then that registered charity may go to court in which case the courts will have the final say in determining the outcome of the dispute Other government departments are also involved with regulating charities For example if a charity is incorporated it is subject to the rules of the incorporating statute Therefore an Ontario non profit corporation must look in part to the Ontario Corporations Act and a federal non share capital corporation is governed under the Canada Corporations Act Different types of charities are subject to sectoral regulation for example universities hospitals daycares etc Misuse of charitable resources EditThere have been some concerns expressed about misuse of Canadian charitable resources from the media 30 government and the public Recently the OECD published a report highlighting concerns about Canadian charities being used for tax evasion and money laundering entitled Report on Abuse of Charities for Money Laundering and Tax Evasion 31 The Charities Directorate of the CRA has a number of web pages alerting donors to avoid abusive tax shelter donations schemes and fraud involving charities 32 In July 2010 there was widespread coverage of the fraud of Ashley Kirilow a young Ontario woman who shaved her head her eyebrows and plucked out her eyelashes in order to represent herself on her facebook page as a cancer sufferer so she could solicit donations to support her recovery 33 34 While this was not a question relating to activities of a charitable organization commentators speculated on the chilling effect her fraud would have on online donations 35 Academic resources on charity law in Canada EditThe primary academic resource for charity law in Canada is The Philanthropist University of Toronto s Bora Laskin Law Library offers a research guide of other academic resources References EditUpdate Reference link http www durhamregion com opinion columns article 1112884 charities extend their reach online Charities Listings Canada Revenue Agency Retrieved 2011 11 06 For an updated version of the Income Tax Act see http laws justice gc ca eng I 3 3 index html See Advancing Religion as a Head of Charity What Are the Boundaries by Terrance S Carter The Philanthropist Vol 20 No 4 2007 http thephilanthropist ca 2007 01 advancing religion as a head of charity what are the boundaries Commissioners for Special Purposes of Income Tax v Pemsel 1891 UKHL 1 1891 A C 531 20 July 1891 House of Lords UK See Guidelines for Registering a Charity Meeting the Public Benefit Test 1 2 permanent dead link CPS 028 Fundraising by Registered Charities Archived from the original on 2011 06 06 Retrieved 2010 07 26 CPS 019 What is a Related Business CPS 022 Political Activities Richard Bridge Nathan Gilbert 2005 Helping Charities Speak Out What Funders Can Do The Philanthropist Vol 20 No 2 Digital Journal 2021 Charity launches 1 million Good Deed Challenge Digital Journal CG 014 Community Economic Development Activities Mark Blumberg 2013 Blumbergs Snapshot of the Canadian Charity Sector 2012 Global Philanthropy Social Enterprise Council Get to know us Social Enterprise Canada Archived from the original on 2014 08 16 Retrieved 2014 10 15 David LePage Buy Social Canada Archived from the original on 2015 01 08 Retrieved 2015 01 08 Bruce Campbell Charities Glossary Guidance for Canadian Registered Charities Carrying Out Activities Outside Canada www cra arc gc ca Retrieved 2010 09 05 Mark Blumberg 2008 Canadian Charities and Foreign Activities The Philanthropist Vol 21 No 4 Archived from the original on 2011 07 06 Retrieved 2010 01 01 Amy David G 2000 Foreign activities by Canadian charities The Philanthropist Vol 15 No 3 Countries Compared Geography gt Area gt Land gt Per capita Retrieved 2021 03 13 Canada s conserved areas 9 February 2010 Retrieved 2021 03 13 Prescribed Donee 31 October 2003 Retrieved 2021 03 13 Government of Canada Provides Tax Relief for Charitable Donations to the American Friends of Canadian Land Trusts 29 October 2010 Retrieved 2021 03 13 Archived Backgrounder Tax Relief for Charitable Donations to the American Friends of Canadian Land Trusts Archived from the original on 2019 04 20 Charities and Giving About the Directorate Checklists for Charities www canada ca 2016 04 20 Archived from the original on 2017 07 17 Retrieved 2021 11 20 Safeguarding Charitable Assets through Good Governance Archived from the original on 2013 08 09 Retrieved 2012 02 27 Investigative Reporter Kevin Donovan of the Toronto Star and investigative reporter David Baines of the Vancouver Sun newspapers have the most interested and prolific in exposing the misuse of charities in Canada Also in The Philanthropist Vol 22 No 1 2009 see Fraud in Canadian Nonprofit Organizations as Seen Through the Eyes of Canadian Newspapers 1998 2008 http thephilanthropist ca 2009 05 fraud in canadian nonprofit organizations as seen through the eyes of canadian newspapers 1998 2008 Report on Abuse of Charities for Money Laundering and Tax Evasion How can I donate wisely and avoid fraud Cancer faker gets new charge Kirilow s former co worker says charge relates to fundraiser in Burlington Ont CBC News 2010 08 11 Retrieved 2010 08 18 An Ontario woman accused of faking cancer in order to elicit donations for herself has been charged with an additional count of fraud over 5 000 Stephanie Dearing 2010 08 09 Ashley Kirilow vilified for alleged cancer charity scam Digital Journal Archived from the original on 2010 08 20 Retrieved 2010 08 18 Those in the know allege Kirilow made off with at least 20 000 an amount that under different circumstances would only merit the young woman a mention in the local newspaper after she d been found guilty But because Kirilow claims she faked cancer to get the money her story has gone around the world Reka Szekely 2010 08 13 Charities extend their reach online Durham Region News Archived from the original on 2011 07 18 Retrieved 2010 08 18 At worst there s the case of Ashley Kirilow the Burlington woman accused of faking cancer and bilking thousands of dollars from people eager to support her Ms Kirilow is accused of posting pictures of herself bald and with plucked eyebrows and eyelashes on her Facebook group for an alleged bogus charity called Change for a Cure Reading about the allegations against Ms Kirilow is disheartening and inevitably leaves people feeling jaded about charitable organizing via social media Retrieved from https en wikipedia org w index php title Charitable organization Canada amp oldid 1140233351, wikipedia, wiki, book, books, library,

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