Our Practice Areas

Charity & Not-for-Profit Law

Carters is one of the leading firms in Canada in the area of charity and not-for-profit law. The focus of the lawyers at Carters is to provide their clients with effective legal risk management through ProActive Advice. The lawyers in the Charity and Not-for-Profit Law Practice Group at Carters can assist clients in a broad range of services, including the following:

  • Charitable Registration
  • Church, Charity and Not-for-Profit Incorporation
  • Corporate maintenance and filings
  • Donor advised funds
  • Social Enterprise and finance
  • Transition to Ontario Not-for-Profit Corporations Act
  • Amalgamations and Mergers
  • Dissolution and Wind-Up
  • Membership discipline and disputes   
  • National and International Structures
  • Public policy dialogue and development activities
  • Endowment and Gift Agreements
  • Gift Acceptance Policies
  • CRA Charity Audits and Appeals
  • Director and Officer Liability
  • Governance Policies and Advice
  • International Charity Law
  • Investment policies and provincial investment laws
  • Fundraising and Gift Planning
  • Legal Risk Management Audits
  • Privacy Policies and Audits / Anti-Spam
  • Policies on Anti-bribery, Anti-terrorism and Anti-Money Laundering
  • Human Rights Compliance and Litigation
  • Investment Powers
  • Religious Denominational Structures
  • Vulnerable Person Policies

Lawyers

Terrance S. Carter
Terrance S. Carter

Partner

Jacqueline M. Demczur
Jacqueline M. Demczur

Partner

Theresa L.M. Man
Theresa L.M. Man

Partner

Esther S.J. Oh
Esther S.J. Oh

Partner

Jennifer M. Leddy
Jennifer M. Leddy

Partner

Ryan M. Prendergast
Ryan M. Prendergast

Partner

Esther Shainblum
Esther Shainblum

Partner

Urshita Grover
Urshita Grover

Associate

Jefe Olagunju
Jefe Olagunju

Associate

Publications

Other CRA Update

Key Takeaways from the CRA’s May 2026 Quarterly Update for Charities The Canada Revenue Agency’s...

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Speaking Engagements

Top Compliance and Risk Management Issues: What Charities Need to Know
By: Terrance S. Carter

Presented by Terrance S. Carter During the OBA Conference on May 20, 2026.

T3010 Filing Time! Ten Tips on Completing the T3010
By: Theresa L.M. Man

Webinar Presented by Theresa L.M. Man on May, 5, 2026

Disbursement Quota: What Charities Need to Know to Ensure Compliance
By: Theresa L.M. Man

Presented by Theresa L.M. Man on November 13, 2025 at the Carters Annual Webinar

Drafting General Investment Policies
By: Jacqueline M. Demczur

By Jacqueline M. Demczur Featured during The CBA Charity Law Conference, on April 25, 2025