Charities struggle with many of the same operational and human resource challenges facing any other business, but they also operate in a highly regulated environment.
Once registered as charities, not only must they comply with the financial and reporting requirements set out in the Income Tax Act (Canada) and in relevant provincial legislation, but they also must satisfy the Canada Revenue Agency (“CRA”) on an on-going basis that their activities/programs continue to be charitable.
In addition, most charities depend on fundraising, which presents a high level of risk of liability for charities and for their directors and officers. On top of all of that, the common law imposes special obligations on the directors and officers of charities.
The Charity Law Seminar Series will provide participants with a good understanding of the legal and regulatory environment within which charities and non-profits operate, and will assist charities in grappling with some of their most pressing human resource issues. While each seminar will have a distinct focus, participation in all five will provide participants with a comprehensive overview of charity law issues.
This session examines the legal considerations involved in fundraising. It will look at the statutory framework regulating fundraising, as well as the Fundraising Guidelines established by the Canada Revenue Agency in 2009 and updated in 2012. It also will review receipting, donor restricted gifts, duties and risks associated with directors and volunteers, donor rights, challenges to traditional fundraising from non-traditional sources, risk management and other issues.