DONOR LISTS PROTECTED AS CHARITABLE
PROPERTY UNDER CANADIAN LAW
By Jacqueline M. Connor, B.A., LL.B., Mervyn
F. White, B.A., LL.B.
and Terrance S. Carter, B.A, LL.B.
CHARITY LAW BULLETIN No. 15 – JULY 25, 2002
Editor: Terrance S. Carter, B.A., LL.B
A.
INTRODUCTION
Many
Canadian charities commence operations in Canada as an affiliated charity of an
existing foreign charity. In
establishing their Canadian charitable entity, often the U.S. or other foreign
charities will utilize a number of mechanisms to ensure control and supervision
over the new Canadian charity. One of
these mechanisms is an association or an affiliation agreement, often
supplemented by a trade-mark license agreement, between the two charities whereby
agreement is reached on the structure of the relationship between the parties
as well as what is to happen on the termination of the association between the
two charities.
Often it is the case that upon termination of the association or
affiliation, the foreign charity wishes to ensure the return of all literature
and/or materials used by the Canadian charity.
In addition, the foreign charity may seek to ensure in an association or
an affiliation agreement that upon termination, the Canadian charity will be
obligated to return all donor lists generated by it during the association back
to the foreign charity. The purpose of this Charity Law Bulletin is to provide
readers with a summary of the law in Canada as it applies to donor lists of
Canadian registered charities, as well as to outline a possible alternative
approach that balances the various interests on this issue.
B.
donor lists as charitable property of
canadian charities
1.
Application
of Canadian law to the Donor Lists
It is not advisable under current Canadian
law for a Canadian charity to hand over donor and magazine subscriber lists to
a foreign charity upon the termination of an association or affiliation
agreement between the parties. As a
result of the Personal Information Protection and Electronic Documents Act
(Canada) (“PIPEDA”), the Income Tax Act (Canada) (“ITA”) and
common law, Canadian charities should not contract to transfer their
donor and/or magazine subscriber lists to a foreign charity for the reasons set
out hereafter:
Under the ITA and common law:
·
A Canadian charity and its Board of
Directors owe fiduciary obligations at common law to its donors akin to those
required of a trustee. When a donor
gives money to a Canadian charity and in the process provides his or her personal
information, there is generally a fiduciary relationship that the Canadian
charity then has toward the donor concerning the information that he or she
provided. Any misapplication by the
Canadian charity in relation to how the donated money and/or personal
information is to be used by the Canadian charity or its affiliated foreign charity, could constitute a possible
breach of fiduciary duty, subjecting both the Canadian charity and its Board of
Directors in their personal capacity to liability.
·
It is very difficult to maintain a
fiduciary relationship between Canadian donors and a foreign charity with
regard to donor information unless full disclosure of this relationship is
provided to each donor, and a consent is first obtained from each and every
Canadian donor agreeing to disclose their donor information to a foreign
charity.
·
Canada Customs and Revenue Agency
(“CCRA”) is the federal agency responsible for overseeing registered charities
in Canada and their compliance with the ITA.
CCRA requires that all Canadian charities, whether or not they are also
incorporated entities, must be autonomous organizations. Accordingly, while it is possible for an American
or foreign charity to exercise some indirect degree of control over its
Canadian associate by contractual arrangement, the Canadian charity must have
its own independent Board of Directors comprised of a minimum 51% of Canadian
residents, its own Canadian organizational structure, and control over its own
charitable property. While CCRA may
permit a foreign charity to effect a world ministry through contractual
agreements (eg. association agreements/trade-mark license agreements) with its
Canadian charity, such contracts must be reasonable in the circumstances.
·
Donor lists of a charity would be
considered under Canadian law and likely by CCRA to be property of the Canadian
charity. As with all charitable property in Canada, the Board of Directors of
the Canadian charity would be required by law to utilize such donor lists only
in furtherance of its own current charitable purposes. The use of donor lists and any other
charitable property for purposes other than those of the Canadian charity might
constitute a breach of fiduciary duty subjecting both the Canadian charity and
its Board of Directors in their personal capacity to liability.
In addition, Sections 110.1(1) and 118.1(1) of the ITA do not permit
a registered Canadian charity to distribute or transfer any of its charitable
property to “non-qualified donees”, which would include a foreign charity.
·
It
is possible for a Canadian charity to sell its charitable property to a
non-qualified donee for fair market value.
However, as donor lists are an integral part of the Canadian charity,
the sale of donor lists in this situation could negatively
impact the ability of
the Canadian charity to operate, since the foreign charity could then use the
said donor lists to assist in the establishment of another competing charity in
Canada.
Under PIPEDA:
·
In addition to the ITA, PIPEDA is also
very relevant to the issue of whether Canadian donor lists can be transferred
to another organization, whether Canadian or not, by the Canadian charity which
first received the information. PIPEDA
is federal legislation which governs all organizations engaged in commercial
activities involving the collection, use and retention of personal information
of individuals. The principles
contained in PIPEDA are similar to Privacy legislation in other jurisdictions,
such as the United States, wherein personal information obtained from
individuals cannot be used without the consent of those individuals.
·
While
PIPEDA does not explicitly state whether it applies to all registered
charities, it is likely that Canadian registered charities will be subject to PIPEDA
if they are involved in any commercial activity, whether as a direct charitable
program or a related business involving their charitable purposes, eg. sale of
literature or fundraising promotional offers.
Where it does apply, PIPEDA requires that the respective charity
implement a privacy policy that fully discloses how it intends to use the
personal information obtained from individuals and how it will protect and
secure such personal information. Accordingly, if a Canadian charity received
donations from Canadians, it would have to fully disclose to such donors
beforehand the purposes for which their donations were to be used, and how the
personal information provided by them is to be used and to be protected in the
future by the charity. Similarly, if
any donation and/or personal information was received by a Canadian charity
which the Canadian charity intended to be used by its foreign affiliate, then
this would have to be fully disclosed to the Canadian donor at the time the
donation was made or the personal information received. The donor would then
have to consent to the use of his or her money or personal information by the
foreign charity before it could be shared.
If a Canadian charity wished to transfer the
personal information collected by it to a foreign charity, or to use such
personal information for a purpose different than the one for which it was
originally collected, then the Canadian charity would need to again obtain consent
from each donor to do so. If consent
was not obtained from a donor, then their personal information could not be
transferred or used for the new purpose, and would have to be destroyed (on
dissolution of the Canadian associate).
·
The
type of consent (eg. implied vs. express, written or not required from donors
for a transfer or different use of personal information, will depend upon the
type of information which has been collected by the Canadian charity. A Canadian charity wishing to transfer its
donor lists should obtain the written consent of all affected donors before
such a transfer takes place. Implied
consent will not be enough to justify such a transfer of personal information,
as PIPEDA requires full consent by individuals to any transfer of
information. Individuals have the right
to know which personal information has been collected, how it has been and will
be used, and why and to whom such information has been and will be
transferred. Further, individuals have
the right under PIPEDA to vet any personal information, previously
provided by them, which is to be transferred to another organization.
Accordingly, if a Canadian donor list was to
be transferred to a foreign charity by any Canadian charity, then a violation
of PIPEDA would likely occur unless consent to do so is first obtained from
the Canadian charity holding the donor lists, which has already obtained the
consent to do so from the Canadian donors themselves. However, even if the foreign charity was able to receive the
Canadian organization’s approval to transfer such donor lists and such a
transfer subsequently occurred, such a transfer may still constitute a breach of
the ITA for the reasons stated above.
·
It should be noted that Ontario tabled
draft privacy legislation in early 2002 entitled “Privacy of Personal
Information Act, 2002”. This
legislation has revived the option of implied consent to new uses of personal
information and will be applicable to all organizations, companies or operators
in Ontario. The proposed legislation will
make it difficult, if not impossible, for charities to carry out trans-border
transfers of personal information between Canadian charities operating in
Ontario and their foreign counterparts.
·
A foreign parent charity could not be
the outright owners of these donor lists as, pursuant to the ITA, it is not
possible to separate donors and donor lists from their donations. This means that when a donation is made from
a Canadian to a Canadian charity, the personal information of the Canadian
donor must remain with the Canadian charity.
However,
under PIPEDA, with the consent of each donor to the Canadian charity, it
might be possible for the foreign charity to be the owner of these donor lists
in trust, for a registered Canadian charity with whom it is associated, whether
it be the existing Canadian charity or a successor organization. Alternatively, at the time of making a
donation to or otherwise contacting the Canadian charity, individuals could be
asked to consent to their personal information being shared between both the
Canadian charity and its foreign parent. These alternative options are
discussed in more detail in Section 2 below.
·
In the event of a termination of the
association between the Canadian charity and the foreign charity, the foreign
charity may not be able to unilaterally obtain the donor lists of the Canadian
charity but would rather have to hold such lists, in trust, for a successor Canadian
charity with whom it would associate in the future. However the successor Canadian charity would have to be a fully
autonomous organization from the foreign charity, rather than only a type of
subsidiary. As well, this may not
address the continued use of the donor lists by the original Canadian charity,
albeit it in a new form, following the termination of the association with the
foreign charity.
Alternatively,
where donors have initially agreed to share their personal information with
both the Canadian charity and the foreign charity, then such personal
information could be retained and used by the foreign charity following the
termination of the association.
However, the foreign charity could only use this personal information
for the purposes for which it was originally collected. This would presumably preclude it from
unilaterally transferring such information to its new successor Canadian charity
without obtaining beforehand the consents of all donors to do so.
In
summary to this point, it is not advisable for Canadian charities, under either
ITA or PIPEDA, to transfer its donor and/or magazine subscriber lists to
foreign affiliates of the Canadian charity. Accordingly, any association or
affiliate agreement between the parties should not contain provisions requiring
the Canadian charity to transfer its donor lists following termination of the
association between the parties.
However, it may be possible to effect a balance of the different
interests between the parties on this issue as set out below.
2.
Possible
Balanced Approach
A
possible balanced approach in this regard may be as follows:
a)
Where the Associated Charities are on
Good Terms
Under PIPEDA,
provided the consent of each donor to the Canadian charity is first obtained,
it may be possible for the foreign charity, to be the owner of these donor
lists in trust for a Canadian registered charity, whether it be the
existing Canadian charity or another successor organization. However, the personal information of any
Canadian donor who did not consent to their personal information being held in
trust by the foreign charity would have to be destroyed.
Alternatively,
the Canadian charity could request that all Canadian donors consent to have
their personal information shared between both the Canadian and the foreign
charity. Where Canadian donors have
initially consented to share their personal information with both the Canadian
charity and the foreign charity, such personal information could be retained
and used by the foreign charity following the termination of the
association. However, the foreign
charity could only use this personal information for the purposes for which it
was originally collected. This would
presumably preclude it from unilaterally transferring such information to a
successor Canadian charity without obtaining beforehand the consent of all
Canadian donors to do so.
However,
for the reasons indicated above, the foreign charity likely cannot be the
outright owners of these Canadian donor lists.
This is because the ITA may not permit the separation of donors and the
resulting donor lists from their donations, i.e where the donation is from a
Canadian interest to a Canadian charity, the donation and the personal
information of the Canadian donor must stay with that Canadian charity.
b)
Termination of the Association
In the
event of a termination of the association between a Canadian charity and its
foreign parent, the foreign charity would not be able to unilaterally obtain
the donor lists but would rather need to continue to hold such lists in trust
for another Canadian charity with whom it would associate in the future. However, a successor Canadian charity would need
to be independent of the foreign charity as an autonomous Canadian charity with
an independent Board of Directors. Again,
in this scenario, before the existing Canadian charity could release the donor
lists to the new Canadian charity to be associated with the foreign charity,
the consent of all the individual donors to the existing Canadian charity would
have to be obtained permitting their personal information to be transferred to
the new Canadian charity. In the event
that consents were denied or not obtainable from individual donors, then the
personal information of those donors would have to be destroyed and could not
be transferred to the new Canadian charity.
Another
issue, which arises on the termination of the association between a Canadian
charity and its foreign parent, is the ability of the Canadian charity to
continue to own the Canadian donor lists.
In any association agreement between the parties, the foreign charity could
require the Canadian charity to advise all Canadian donors of any termination
of the association and that the foreign charity would be in contact with them
to advise of the successor Canadian charity’s information. Alternatively, the parties would need to agree
by contract that upon any future termination of the association between them
they would jointly write to all Canadian donors to advise of the termination
and request the transfer of personal information to a new Canadian charity to
be associated with the foreign charity.
Through the association agreement, following termination, the foreign
charity could also instruct the Canadian charity to stop using the Canadian
donor lists created by it.
c)
Summary of Balanced Approach
While
the foreign charity likely cannot become the outright owner of the
donor/subscriber lists of its Canadian associate, it may be possible to have
shared ownership of these lists by the foreign and the Canadian charity. By the terms of an association or an
affiliate agreement the Canadian charity can agree to contact all of its donors,
upon termination, with a notice (mutually agreed upon by the parties) to advise
of the termination and to give each donor the option to release his or her
personal information to another Canadian registered charity to be identified by
the foreign charity.
Provided
both parties were agreeable, the association agreement could also address
whether the donor lists in question would then be exclusively used by the new
Canadian associate of the foreign charity, whether the original Canadian
charity would be able to continue to use the lists (under its new name)
following termination of its association with the foreign charity, and/or
whether the original Canadian charity would have to cease use of the donor
lists altogether following termination of its association with the foreign
charity.
C.
privacy
policy
As
indicated above, PIPEDA requires all Canadian organizations engaged in any inter-provincial transactions and/or commercial
activities, which
involve the collection, use and retention of personal information of
individuals, to prepare and implement a privacy policy. This mandatory privacy policy of the
organization must outline how the organization will gather and protect the
personal information collected from individuals through its commercial
activities. It is advisable that a
Canadian charity involved either in inter-provincial transactions or commercial
activities have a privacy policy in place to govern its management and
protection of the personal information collected from its donors and
subscribers.
D.
conclusion
In
the increasingly global field of charities, the resulting increase in the
number of charities with international relationships will continue to
grow. Where such international
relationships exist involving a Canadian charity, there will need to be a
careful review of the terms of the control established over the Canadian
affiliate charity as well as applicable Canadian laws, as evidenced by the
comments in this Bulletin. While international
associations provide Canadian affiliate charities with considerable goodwill,
name recognition value and a solid foundation by which to operate, it is still necessary for the Board of Directors of the Canadian
charity to ensure that it is an autonomous and independent entity and that the
control provisions exercised over it are not onerous and are in compliance with
Canadian law. This will require careful
study, implementation and monitoring by directors of charities and their legal
counsel.
DISCLAIMER:
This Charity Law Bulletin is a summary of current legal issues
provided as an information service by Carter & Associates. It is current only as of the date of the
Bulletin and does not reflect changes in the law that have occurred subsequent
to the date of the Bulletin. The
Charity Law Bulletin is distributed with the understanding that it does not
constitute legal advice or establish the solicitor/client relationship by way
of any information contained herein.
The contents are intended for general information purposes only and
under no circumstances can be relied upon for legal decision-making. Readers are advised to consult with a
qualified lawyer and obtain a written opinion concerning the specifics of their
particular situation.
\\FILESVR01\Company\PUBLICATION\NEWSLETTERS\BULLETINS\CHARITYLAWBULLETIN\2002\No.15
-Donor Lists.doc