CharityVillage Podcasts: A to Z of Charity Law
25 episodes - English - Latest episode: about 14 years ago -An archive of podcasts about all aspects of charity law in Canada. Tips, trends, and vital how-to information for anyone running a nonprofit in Canada.
Note: we are no longer producing new podcasts here.
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Episodes
Understanding undue benefit
April 05, 2010 10:00Charities in Canada are not allowed to bestow undue benefit, a situation where an individual, corporation, or other entity receives a tangible benefit from their involvement with a particular charity. This is a very important issue for charities to understand since the penalty for giving an undue benefit is 105% of the benefit for a first offence and 110% of the benefit for a second offence. Although there are many examples of how charities can get into trouble with undue benefit, a common d...
Response to the 2010 federal budget
March 15, 2010 10:00The federal government recently released their 2010 budget, which contained some big changes for Canadian charities. What will likely affect charities the most is the removal of the 80/20 disbursement quota and changes to the capital disbursement quota. In this podcast, Adam and Maggie discuss the implications of these changes and how your charity will be affected. Response to the 2010 federal budget
Difficulties with Canada's charity regulations
March 01, 2010 14:00Late last year, the C.D. Howe Institute published a white paper written by Adam Aptowitzer where he argued that because the federal government does not have the necessary jurisdiction to regulate charities, it is forced to use the registration system, through the Canada Revenue Agency, to enforce regulations more generally. This podcast provides further clarification and discussion of Aptowitzer's paper, and is of vital interest to anyone working in the nonprofit sector. Difficulties with Ca...
The importance of filing a charity information return
January 25, 2010 11:00Have you filed your charity information return (T3010B)? Although charities don't have to file income tax returns, filing their information return is one of the most important responsibilities that a charity has. A failure to file results in the Canada Revenue Agency revoking a charity's registered status. In this podcast, find out what might cause a charity not to file, what happens when a charity doesn't file, and why it is important to file on time. The importance of filing a charity inf...
Legal checklist for 2010
January 04, 2010 11:00Are you prepared to meet all your legal requirements in 2010? Find out the top three things you should be aware of for 2010, as well as other factors such as insurance, employment agreements, privacy policies. Additionally, this podcast covers a list of resources for organizations that find themselves missing something on the checklist. Legal checklist for 2010
Umbrella groups
December 21, 2009 14:30Are 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
December 17, 2009 14:30Unemployment 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
November 30, 2009 11:00When 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
November 02, 2009 11:00In 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
October 19, 2009 10:00Many 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
September 28, 2009 13:30Canada'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
August 24, 2009 10:00Appearing 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 a...
New CRA Guidance on Fundraising
July 27, 2009 10:00The 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
July 06, 2009 10:00As 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
June 08, 2009 10:00Setting 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
April 27, 2009 10:00Now 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
March 09, 2009 10:00After 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
February 09, 2009 11:00Understanding 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
January 15, 2009 11:00In 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
January 15, 2009 11:00 text/htmlThe 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
January 05, 2009 19:08With 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...
Providing third-party information to the CRA
December 02, 2008 04:11When audited by the Canada Revenue Agency, charities may find themselves being asked to provide third-party information. Third-parties can be as varied as the charity's donors or employees, and when the CRA requests information, a charity has little choice but to hand it over. Listen now to learn more about situations where third-party information may be requested, the impact of a charity's privacy policy on such a request, as well as a charity's liabilities with regard to the accuracy of ...
What you need to know about CRA compliance agreements
November 11, 2008 04:10Compliance agreements are really just agreements made by an organization to comply with the law. How does this affect charities? Typically, compliance agreements occur between charities and the Canada Revenue Agency (CRA), often following an infraction. Find out exactly what a compliance agreement is, when the CRA might issue one, and what happens if a charity violates a compliance agreement. What you need to know about CRA compliance agreements
Dealing with the CRA Charities Directorate
October 21, 2008 03:10When it comes to compliance with tax laws, many charities feel slightly in the dark. But an understanding of the CRA Charities Directorate and its regulations is of utmost importance if your charity is to avoid an audit, investigation, or even revocation of its charitable status. In this podcast, find out when a charity should communicate with the CRA Charities Directorate, best ways to contact the directorate, the role of the ombudsperson, and common mistakes when dealing with the directora...
Corporate vs. individual donations
October 07, 2008 03:08On the surface, the difference between a corporate and an individual gift might seem quite negligible. However, it is important for charities to be aware of the differences between these two types of gifts so that they can ensure they are meeting all of their legal obligations. Find out more about tax credits vs. tax deductions, corporate donations as a business expense, and corporate sponsorships and charitable contributions in this podcast. Corporate vs. individual donations