Charities Connection No. 12

Budget 2012 - Changes affecting charities and other qualified donees
Charity Quick View and your charity
Charities Information Sessions and Webinars: New Schedule
Registered Charity Basic Information Sheet
Good feedback leads to better advice
Guidance Products: Fundraising guidance update; Helping you understand the rules; Your opinion counts

Charities Connection No. 11

Special Edition: Budget 2011 - Changes for charities, registered Canadian amateur athletic associations, and qualified donees

The Canada Not-for-Profit Corporations Act - Now in Force

Keep your eye on the ball
East Africa Drought Relief Fund
Prime Minister's Voluntary Awards - Update

Budget 2011
Education and training for charity volunteers
Charities and giving webpage update
New guidance on using an intermediary to carry out a charity's activities in Canada
Reminder to file your Form T3010, Registered Charity Information Return
Prime Minister's Volunteer Awards

Registration Numbers - no lending
Questions and answers - Correcting errors and making changes
Processing returns - delay avoidance
Form T3010B (09), Registered Charity Information Return

Small and rural charities initiative
Website
Charities Checklists
Proposed policy on fundraising
Charitable Work and Ethnocultural Groups: Information on registering as a charity
Partnership and Outreach Program
Telephone enquiries service standard
Electronic Mailing List (EML)
Charities Information Sessions (formerly the Roadshow) Guide T4033, Completing the Registered Charity Information Return
Excess Corporate Holdings Worksheet for private foundations
T3010B, Registered Charity Information Return
T2050, Application to Register a Charity Under the Income Tax Act

Public education initiative
Tax shelter gifting arrangements
Charities and GST/HST
Valuating donations
Tips for completing your annual information return

Regulatory reform
Enhanced audit program
Charities Directorate Roadshow
Electronic Mailing List (EML)
Facts and figures, statistics on charities
Reform of the re-registration process
Objections and appeals process
Capital gains exemptions on gifts of securities
Partnership and Outreach Program
Public education campaign
International Conference of Charity Regulators
New fillable T3010A

Facts and figures
Legalese for charities- Part III
Guidelines for applying new sanctions
Jurisdictional collaboration
Reminders when filing the annual information return
Receipts – Who is the donor?
Enduring property
Planned giving: annuities, life insurance and charitable remainder trusts
Representatives
Debts incurred by charitable foundations
Restrictions on private foundations: business activities, debts and non-qualified investments
Gift of residue of an estate
Promotion of amateur athletics
Conducting activities in foreign country
Donation where there is no provision in the will

Legalese for charities - Part II
Charities Partnership and Outreach Program
New on-line search feature
Books and records
Books and records in the courts
Table: Type of record and length of retention

Information sessions - the RoadShow
Reform of application process
REMINDER: Where can we contact you?
REMINDER: Fiscal period-end changes
New and upcoming policies from the Charities Directorate
Volunteers
Split-receipting guidelines upheld

Charities Advisory Committee - 2004-05 Annual Report
Charities regulatory reform - Jurisdictional collaboration
Accord and codes available on the CRA's website
Structure, mission and vision
Determining fair market value
Auctions
Cultural property
First Nations and qualified donee status
Applicants assisting ethnocultural communities

Facts and figures
Charities Partnership and Outreach Program
Educational pamphlets
New requirements for official donation receipts
Revisions to Form T3010A
Industry Canada's Canada Not-for-profit Corporations Act, Bill C-21
Golf tournaments
Guest piece: Clergy residence deduction
Volunteering services is not a gift
Procedural fairness when a result is inevitable

Facts and figures
Permission to accumulate property
Legalese for charities
Gifts for particular purposes
Rent-free accommodations
Property won through a lottery
Ecological gifts
Donate-a-car programs
Promotion, advertising, and sponsorship
A pledge is not a contract

Public education on phoney fundraising
Reminder: Simply submitting returns for corporate status is not sufficient
New publication: Cornerstones of Community
T3010A - dates of birth of directors
Board meetings
Changes to governing documents
When is an amalgamation not an amalgamation?
Registered charity status of the Parkinson's Support and Research Society revoked
Not just any valuation will do
Umbrella groups

Working outside Canada
Board of directors
Disasters
Anti-terrorism legislation
Impact of court cases from other countries
FCA rules that advancement of religion requirements not met
FCA confirms that block discounts are a valid part of valuations
Assisting ethnocultural communities
Public benefit

Charities representative position created
Charities Advisory Committee
Facts and figures about charities and the CRA in 2003
The Budget and regulatory reform
Difference between a charity and a non-profit organization
Collège Rabbinique de Montréal Oir Hachaim D'Tash v. Minister of National Revenue

Name change: from CCRA to CRA
Updated pamphlet on gifts and income tax
List of companies authorized to produce a customized Form T3010A now available
Privacy Act affects some charities
Other sites of interest
Statistics on charities
Charitable donation tax shelter arrangements
Gifts in kind
GST/HST and registered charities

Charities Advisory Committee being developed
Advisory on partisan political activities
Split-receipting
New Form T3010A, and the new guide T4033A,
Related business
Promoting racial equality

Survey of charities
Revocation
Amalgamations, mergers, and consolidations
Items of a speculative value
Annuities to donors
Update: Supreme Court of Canada rules that proposed lottery would violate gambling laws
New rules for determining whether a charity is a private foundation
Guidance on public benefit

Gifts by direct designation
Internal divisions of other charities
JRT Report
Elimination of racial discrimination as a charitable purpose
Split-receipting

Memo on gift certificates available online
What's new for charities on the CCRA website
Business Number (BN) and donation receipts
Related business
New political activity guidelines

Simplified T3010
Internet Display Project
Future Directions
Related Business Guidelines
Joint Regulatory Table Consultations
Case Summary - Charities Operating Abroad
Audits

The New Anti-Terrorism Law
Mapping the Road to the Future (Future Directions)
Voluntary Sector Initiative
Joint Regulatory Table
Valuing Gifts of Public Securities
Promoting volunteerism: Grand Forks Volunteer
Society v. MNR
Volunteer services for seniors
Friendly reminders

What is deferred giving?
Case Summary - Falsifying receipts
Policy consultation on rental housing for low-income tenants
Renewal in the Charities Directorate
Fairness and client rights
Facts about charities
VolNet
International Year of the Volunteer
Reminders - T3010 and governing documents

Issuing receipts to groups
Charities Directorate online
Re-registration fee
Receipting for gift certificates
Changes to the Competition Act
Backing-up your books and records
Where to send your T3010

Using funds after meeting the disbursement quota
Donor benefits
Establishing the value of gifts in kind
Using the business number (BN) on official donation receipts

Increased transparency
Applications for re-registration (Updated in Newsletter no. 10)
Further questions on golf tournaments
Directed donations
Issuing receipts for gifts of art
Gifts of units in a hedge fund
Membership fees
Official donation receipts - Quebec donors
Basic GST/HST information for charities

Annual charity information return (T3010) - F.A.Q.
Getting information by using the business number system
Fundraising golf tournaments
Fundraising auctions

The Canada-United States Income Tax Convention
Canadian charities and their U.S. donors
U.S. charities and their Canadian donors

Issuing donation tax receipts for tuition fees
Averaging political expenses over time
The revised T3010 return
The "art" of issuing official donation receipts

Visiting us
Filing the T3010 return
Maintaining the public's confidence through the T3010 return
The where and why of books and records
Changing your charity's name, address, or telephone number
Changing your charity's fiscal period

Charities Division client surveys
Issuing receipts for gifts of art
Simplified methods of calculating GST input tax credits and rebates

Taxation working with customs and excise
Federal excise gasoline tax refund program
Gifts of property other than cash
Registered national arts service organizations

Issuing official donation receipts where there are prizes
Revised annual information return
Registered national arts service organizations issuing tax receipts (updated in newsletter no. 3)
Participation on a municipal advisory committee
Where can we contact you

Donation of services
Political activities
Annual return due date