Charity Law Insights - June 2008    Non-Profits Grace Period Expires    Squabbles Within the Family    CRA Model Object Guidelines, A Welcome Initiative    Proposed Guidelines for Sport and Charitable Registration    National Arts Service Organizations    Nouveaux règlements concernant les activités de financement Non-Profits Grace Period Expires - Arthur Drache After a year of grace, the CRA is now ready to apply an indirect penalty to incorporated non-profits which have not filed their corporate tax returns. A bit of background will explain. More... Squabbles Within the Family - Adam Aptowitzer It is not often that we hear of cases where charities sue other charities but such an occurrence is going on in Ottawa. There are several aspects to the case which might be of interest to charity law practitioners. More... CRA Model Object Guidelines, A Welcome Initiative - Steven Szilagyi Many Canadian organizations are in the process of seeking registration as a charity. On too many occasions organizations are faced with frustration as they must waste precious time as they debate with the Canada Revenue Agency over whether their objects are considered charitable. The increased debate has resulted in a backlog and increased waiting times before an organization even has the chance to discuss their file with the CRA. The wait is needless and a source of constant aggravation for Canadian taxpayers. On May 21st, the CRA released guidelines for model objects which may or may not alleviate some of these difficulties. More... Proposed Guidelines for Sport and Charitable Registration - Edudzi Ofori On May 15, 2008, the Canada Revenue Agency’s Charities Directorate ("Directorate") released a consultation proposal regarding a policy on sport and charitable registration under the Income Tax Act. The Directorate has stated that the purpose of policy is to clarify ways in which organizations carrying out activities that include sport can potentially qualify for charitable registration. More... National Arts Service Organizations - Joel Sector An arts organization that meets specific conditions is eligible to apply to the Department of Canadian Heritage to be designated as a National Arts Service Organization (a “NASO”), and subsequently to the Canada Revenue Agency, Charities Directorate, for status as a Registered National Arts Service Organization (a “RNASO”) under the Income Tax Act (the “Act”). This designation was designed to assist arts service organizations in raising funds from the private sector and was added to the Act in 1991. While the legislative requirements for registered charities and RNASOs are distinct, both enjoy the same tax treatment. More... Nouveaux règlements concernant les activités de financement - Sebastien Desmarais La Direction des organismes de bienfaisance (la Direction) vient d’émettre un nouvel énoncé de politique concernant le traitement des activités de financement des organismes de bienfaisance enregistrés, en vertu de la Loi de l’impôt sur le revenu (la Loi). More... You are receiving this e-mail because you have subscribed to one of our Drache LLP newsletters. You have complete control to review, update your newsletter options or unsubscribe at your discretion. If this email was forwarded to you, we invite you to subscribe to this newsletter or others that appeal to you. Your subscription information is private, please feel free to review our privacy policy. © Drache LLP Barristers & Solicitors, 222 Somerset St. W., 2nd Floor, Ottawa, Ontario K2P 2G3 Phone: (613) 233-2675 Facsimile: (613) 233-6752 Email: crotenberg@drache.com