Articles

Any charity or non-profit organization that exists as an unincorporated association is well-advised to ensure that their governance protocols are clear and should consider the benefits of incorporation.

On June 20, 2019, the Special Senate Committee on the Charitable Sector released its final report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector, setting out its findings from a year-long study with respect to the charitable and non-profit sector and making 42 recommendations to the Government of Canada. Following is a brief summary of the discussions and recommendations made in the Report.

On April 11, 2019, the Ontario Government released the 2019 Budget, which included a number of financial measures that will result in a reduction in provincial government funding for many not-for-profits in Ontario. Following is an overview of some of the more important issues that charities and other not-for-profits facing imminent reduction or elimination of provincial government funding may need to consider.

Given the recent decision of the Ontario Superior Court of Justice in Canada Without Poverty v AG Canada and subsequent draft legislative changes to the Income Tax Act, registered charities may soon be able to engage in public policy advocacy activities that are incidental to their charitable purposes.

Transition requirements for share capital social clubs Under the Ontario Corporations Act on Proclamation of the Ontario Not-for-Profit Corporations Act, 2010.

Even the simplest charity and not-for-profit operates in a surprising complex legal environment. Whether you are a charity law specialist, or someone who is just being introduced to the idea of charity and not-for-profit law, we invite you to join the Charity and Not-For-Profit Law Section’s special program at the 2017 OBA Institute.

The Forfeited Corporate Property Act, 2015 and related amendment to the Business Corporations Act (Ontario) and the Corporations Act (Ontario) are set to come into force. They will, among other things, require business and not-for-profit corporations incorporated or continued into Ontario to maintain a register of their "ownership interests in land in Ontario".

This article is a compilation of a two part series on maintaining reserves for not-for-profit organizations and charities. This article deals with reserves and the duties of directors, together with tips on how to develop a reserves policy.

In an important decision of the Ontario Superior Court of Justice released on August 4, 2016, the Ontario Medical Association (“OMA”) was ordered to revise the contents of a proxy form it circulated to its members in advance of a general meeting held on August 14, 2016. Although there were other procedural issues before the Court in this case, its reasons for ordering revisions to the proxy are of particular significance to not-for-profits and charities.