Charity Law Update- October 2003

Please find below a listing of materials that were made available on our websites at www.charitylaw.ca, www.carters.ca and www.antiterrorismlaw.ca during the month of January, 2004. Click on these links to go to one of our sites or on the links below to go straight to an item of interest to you. Materials are often provided in both web and PDF formats, see the note below on viewing PDFs. Please feel free to forward this email to anyone (internal or external to your organization) who might be interested.

Highlights

New CCRA Policy Statement on Political Activities
Compliance Audit Can be a Useful Tool for Board and Executive
Donor-Restricted Charitable Gifts: A Practical Overview Revisited
The 2003 Annual Church & the Law(tm) Seminar

Printer friendly version at www.carters.ca/pub/update/charity/oct03.pdf

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New Publications

"New CCRA Policy Statement on Political Activities" (Charity Law Bulletin No. 25 October 31, 2003) by Terrance S. Carter and Suzanne White.
[PDF] www.carters.ca/pub/bulletin/charity/2003/chylb25.pdf
[WEB] www.carters.ca/pub/bulletin/charity/2003/chylb25.htm

"Compliance Audit Can be a Useful Tool for Board and Executive" by Don Bourgeois (Canadian FundRaiser, Vol 13 No 17, Sep 15, 2003).
[Link] www.canadianfundraiser.com/newsletter/article.cfm?ArticleID=894

Part I or "Donor-Restricted Charitable Gifts: A Practical Overview Revisited II" by Terrance S. Carter (The Philanthropist Vol 18 No. 1 September 2003).
[PDF] www.carters.ca/news/2003/Philanth/vol18no1.pdf

In the Press

Law Times Focus on Trusts & Estates Law features advice from Terrance S. Carter of Carter & Associates on the New Definition of 'Gift' by the Canada Customs and Revenue Agency and 'Split Receipting'. Law Times Vol.14 No.36, October 27, 2003.

Terrance Carter's article titled "Case comment: Christian Brothers decision exposes charitable trust assets to tort creditors", The Philanthropist (2001) No. 28, was quoted by the British Columbia Law Institute Committee on the Modernization of the Trustee Act in its report on "Creditor Access to the Assets of a Purpose Trust", which adopted his recommendation for legislative change.
     British Columbia Law Institute -
     www.bcli.org
     Creditor Access to the Assets of a Purpose Trust -
     www.bcli.org/pages/projects/trustee/CreditorPurpose.pdf

Recent Events and Presentation Materials

Carter & Associates is pleased to announce that Jane Burke-Robertson, B.Soc.Sci., LL.B., has joined the firm as counsel on charitable and not-for-profit matters. Jane is a noted author in the area of charity and not-for-profit law and has co-authored a book entitled "Non-Share Capital Corporation" which is a primary resource book used in Canada (October, 2003).
[CV] www.carters.ca/lawyers/janebr.html

"Key Legal Responsibilities of Charities in Planned Giving" presented by Terrance S. Carter to the Canadian Cancer Society in Ottawa (October 8, 2003).
[PDF] www.carters.ca/pub/seminar/charity/2003/tsc1008.pdf
[WEB] www.carters.ca/pub/seminar/charity/2003/tsc1008.htm

"Selected Tax Aspects of Planned Giving" presented by M. Elena Hoffstein of the affiliated law firm of Fasken, Martineau, DuMoulin LLP to the Canadian Cancer Society in Ottawa (October 8, 2003).
[PDF] www.carters.ca/pub/seminar/charity/2003/meh1008.pdf
[WEB] www.carters.ca/pub/seminar/charity/2003/meh1008.htm

Upcoming Events and Presentations

Criminal Code amendments regarding hate propaganda (Bill C-250) as they affect churches and religious charities, will be discussed by Bruce W. Long as part of his presentation at "The 2003 Annual Church & the Law(tm) Seminar".

The 2003 Annual Church & the Law(tm) Seminar to be held on Wednesday, November 12th, 2003. Held every year since 1994, The Annual Church & The Law(tm) Seminar is designed to provide churches & religious charities with practical information on current legal issues in order to assist them in avoiding unnecessary exposure to legal liability. While the topics presented are directed at churches & religious charities, they also have general application to non-religious charities and not-for-profit organizations.
     [PDF] www.carters.ca/pub/seminar/chrchlaw/2003/brochure.pdf
     [WEB] www.carters.ca/pub/seminar/chrchlaw/2003/brochure.htm

"Recent Changes to the Income Tax Act and Policies Relating to Charities and Charitable Gifts" to be presented by Terrance S. Carter at the Law Society of Upper Canada's 6th Annual Estates and Trusts Forum being held on November 19th & 20th, 2003 at Osgoode Hall in Toronto.
     [Flyer] http://ecom.lsuc.on.ca/pdf/flyers/estatesandtrusts.pdf

"Recent Changes Under The Income Tax Act and Related Policies Affecting Charities" to be presented by Terrance S. Carter for the Ottawa Chapter of the Canadian Association of Gift Planners on November 26, 2003.

Mark Wong will be speaking at the Ontario Bar Association Charity and Not-for-Profit Law section on privacy matters and charities, November 27, 2003.

Acknowledgements, Errata and Other Miscellaneous Items

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