We help clients establish not-for-profit entities and charitable organizations and foundations and obtain registered charitable status from the Canada Customs and Revenue Agency. We advise charities and not-for-profit organizations on corporate/commercial issues, governance matters, regulatory and compliance issues, including tax-related issues, with a view to maintaining charitable or non-profit status under the Income Tax Act. Acting as a director of a not-for-profit organization or a charity carries onerous fiduciary responsibilities and our advice is invaluable in minimizing risk for the organization and the directors personally.

	Representative Transactions/Cases
			Charities
			We act for a wide variety of public and private charities, including hospitals and their related foundations, academic institutions, churches, health care facilities, social service and cultural organizations, and community foundations as well as private foundations established by families or individuals to achieve philanthropic and tax-planning objectives.
			We provide advice on a broad range of issues facing charities, such as the types of political activities that charities are permitted to engage in, the limitations on the business-related activities of charities, the rules related to fund-raising activities, and the other operations of charities.

	Publications / Presentations
	November 2006 CRA to Fund Educational Initiatives Undertaken by Charities Limited Window for New Funding Opened Tax Law Bulletin Sheila M. Crummey, Todd A. Miller
	December 2004 Federal Not-for-Profit Corporations Face Radical Change Corporate Bulletin John F. Clifford, Lydia Wakulowsky
	April 2004 Modernizing the Regulation of Charities: Sledge Hammer to Slap on the Wrist Charities Law Bulletin Mary-Ann E. Haney
	February 2004 "If It Seems Too Good To Be True..." Department of Finance Releases New Legislation Restricting Charitable Donation Arrangements Charitable Tax Shelter Bulletin Michael Friedman, Todd A. Miller

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