Good news, everyone!
Our much cherished publication, LawNow Magazine, is going to be completely free as of September 2012.
We are very excited about this new phase in the continual development of LawNow. We believe this change will allow greater access to LawNow’s valuable content and will help us reach new audiences.
In addition, based on feedback we received from many of our subscribers, the LawNow website is being completely redesigned. You can look forward to easier to read articles, greater searching capabilities, and no login! LawNow will continue to include all of the features and articles that showcase the best in practical public legal information and education.
To keep up-to-date with what’s happening with LawNow subscribe to the LawNow Updates.
We are confident that you will enjoy the new LawNow, and encourage you to visit the new and improved website at www.lawnow.org in the fall.
New Issue of LawNow Magazine: Corporate Social Responsibility
The latest issue of LawNow Magazine looks at Corporate Social Responsibility.
Margo Till-Rogers writes in Online Law Column: Resources about Corporate Social Responsibility:
“The concept of corporate social responsibility (CSR) draws together social, environmental and economic concerns with a view to making organizations not only fiscally responsible, but socially responsible. Through community investment, environmental stewardship and ethical employment practices, corporations, government and non-profit organizations demonstrate their commitment to good corporate citizenship.”
Canadian businesses operating around the world are discovering that corporate social responsibility is not only the right thing to do, but also can be good for business!
Our feature articles this issue look at the issue of corruption and the complexity of the ethics of corporate social responsibility. Our contributors dissect three examples: the British Petroleum disaster, the case of Niko Resources Ltd., and the Chevron Corp. vs. Naranjo.
The unique special report looks at where the limits of the law are tested. In “Which Passport Should I Take to the Olympic Games?”, Hilary Findlay discusses legal issues that will arise with new drug testing standards in place for the 2012 Olympics. “Human Trafficking: A Call for Reform” looks at the reality of human trafficking within Canada, and specifically in Calgary, and summarizes research on what has been done and how the law can help counter this terrible crime. Finally, we have “What Ever Happened to… Jim Keegstra”, an example that freedom of expression is not absolute and the content of one’s expression can be criminal. The article also explains how criminal law may be a poorly suited instrument to achieve social control.
Our usual columns round out the issue, including “Employment Law: Avoiding Conflict – 6 steps to keeping the peace”, and Rosemarie Boll’s follow-up to her column in the last issue, “Family Law: Opening Closed Doors – The Downside of Suing your Abuser”.
See the Table of Contents or the Full Issue.
The Canada Revenue Agency is Calling
We recently blogged about our Financial Information Kit and have more news to share! We’ve added a new ‘additional resources’ section to the kit.
The first of these new resources is an article from LawNow Magazine called “We’re Calling to Set up a Time to do an Audit”.
Most people have the same reaction to audits as they do to getting a tooth pulled or getting their legs waxed: they cringe as a feeling of extreme anxiety sweeps over them.
But, at least in the case of Canada Revenue Agency (CRA) audits, it’s often an unnecessary reaction. Most audits completed by a representative of CRA confirm that a charity is in compliance with the Income Tax Act and if not, it’s usually a case of correcting minor records transgressions. This article reviews what is covered in a CRA audit, why they occur, and what is required from a charity when an audit is done. It also covers how an audit may be concluded.
We hope that with this information your organization will not live in fear of audits but embrace them; think of them as an opportunity to show how transparent your charity is.
(Ok, maybe embrace is a strong word, but you will know what to expect and will survive!)
LawNow: Where There's a Will, There's a Way
The latest issue of LawNow: Where There’s a Will, There’s a Way is available.
Carole Aippersbach states in Viewpoint – A Cautionary Tale:
Let’s face it, no one wants to think about what happens if the thing that does not work out is your entire life. Who likes to think about death, or, worse yet, the possibility of being completely incapacitated for the rest of your natural life?
But writing your will and planning your estate don’t necessarily have to be gloomy affairs. The latest issue of LawNow shows that it can be life-affirming to plan ahead for those you love. As Carole concludes, “don’t play the odds – have the back-up plan.”
Alberta has a new Wills and Succession Act; read our articles to find out the top ten things you need to know about the new Act and how the Act amends family law.
Did you know that different rules apply to the wills and estates of Aboriginal people? Read John Edmond’s article to find out more.
Articles on testamentary trusts and unjust enrichment complete the focus on wills and estates.
The special report for this issue is Freedom of Conscience. Linda McKay-Panos describes what Freedom of Conscience means for Canadians. Rob Normey writes about PEN Canada, an organization that advocates for freedom of expression.
LawNow’s columns are full of interesting information as usual; check out columns such as Human Rights Law: Sizing Up Discrimination, Whatever Happened To… The Irwin Toy Company, and Not-for-Profit Law: Transparency for All?.
See the Table of Contents and select articles for free at www.lawnow.org
Subscribers can log in to see the full issue.
Financial Information for Your Charity
If you’re like me, you’ve owned, borrowed, or discreetly flipped through some version of the “for Dummies” book series. I own Wine Tasting for Dummies, borrowed Excel for Dummies from the library and listened to Spanish for Dummies on CD. I am willing to acknowledge that, occasionally, I don’t know everything. I need basic information presented in an easy format that actually helps me learn! I want something that answers my questions and I like to be able to flip back as needed to remind myself what I’ve learned.
If you are looking for information on keeping financial records for registered charities in Canada, you likely want the same things – easy-to-read basic information, quick reference sheets, and answers to your questions!
Charity Central has created a Financial Information Kit to fill this need.
The kit contains a series of frequently asked questions on financial reporting and registered charities. This includes answers to questions like:
- Once we’re a registered charity, do we need a professional accountant?
- What should we look for in choosing a professional accountant, whether volunteer or paid?
- How should the accounting records be set up so we can easily complete the Registered Charity Information Return (T3010)?
- Is it a good practice to have our financial statements audited by a professional accountant?
- What are the different types of services that a professional accountant can provide?
The kit also contains six tipsheets:
- Choosing a Professional Accountant
- Setting Up a Chart of Accounts for a Small Organization
- Setting Up Financial Books and Records
- Financial and Other Information Needed to Complete the Registered Charity Information Return (T3010)
- Getting Ready for an External Audit – What Can You Prepare?
- Other Tips on Working with your Auditor – Common Issues During an Audit
This kit is available for free download at www.charitycentral.ca/docs/financialkit-en.pdf.
LawNow: Charity Law Issue
Canadians don’t just donate money to charities, they also create, oversee and staff them. These folks, especially those who run smaller charities, could use some help understanding what the law expects of them. That’s why LawNow has focused its latest issue on charity law.
Charities must transition under the new Canada Not-for-Profit Corporations Act. Our article “Five Steps to Transition: The Canada Not-For-Profit Corporations Act” clearly outlines the important steps that charities must now take to comply with the new law.
Have you ever been asked to be a board member? You may feel honored (or obligated), but LawNow’s article, “So You Want to be a Board Member? Think Twice Before You Say Yes “ can provide questions to ask and considerations to make.
Articles on charity law for sports organizations, charity guidelines for SPCAs, and conflicts of interests for board members round out this topic.
The intersection of sports and the law is explored in LawNow’s special report. “International Sport Regulation/Canadian Values: What if they Collide?” examines two high-profile sport cases that illustrate the problems that can arise when Canadian values are not reflected in international sports events. “Brain Injuries: A Shot Across the NHL’s Bow” suggests that a lawsuit about brain injuries by former NFL players should raise concerns for the NHL too.
Our columnists (or as we like to call them, “the usual suspects”) delivered excellent content this issue, covering topics such as human rights law, online law, aboriginal law, and employment law.
Several of these articles can be viewed for free at www.lawnow.org. Subscriptions start at $29.95/year.
Gift Certificates and Gift Cards: Receipt or no Receipt?
Gift certificates and gift cards are becoming a very common item in our culture. They are also becoming increasingly common in charitable activities. If your charity has ever received a gift certificate or gift card as a donation, listen up!
Charity Central (always on top of what’s happening in charity law) has several FAQs designed to help you understand when a registered charity can and cannot issue a donation receipt for gift certificates or gift cards:
Our charity received a donation of a $100 gift certificate from an aesthetician for a facial. How much should the receipt be for?
Zero. Your charity cannot issue an official donation receipt because there is no transfer of property. The gift certificate is for services and services are not property.
Our charity received a donation of a $100 gift certificate from someone who purchased the gift certificate from an aesthetician. Can we issue an official donation receipt and for how much?
Short answer
Yes, an official donation tax receipt can be issued for $100, the fair market value of the gift certificate.
Long answer
A gift certificate that was bought from the person who created the gift certificate is considered property. When the purchaser donated the certificate to your charity, there is a transfer of property. An official donation receipt can be issued.
If you have more questions about receipting, Charity Central has a wealth of information for you. Check out the information map, learning modules, more FAQs, and resources.
The Canada Revenue Agency has recently posted its updated policy on the donation of gift certificates or gift cards. Click here to read the policy from CRA.
East Africa Drought Relief Fund
The Government of Canada has established the East Africa Drought Relief Fund. The Government will match every dollar donated by individual Canadians to registered Canadian charities who are raising money for this Fund.
If you would like to have your donation matched through the Fund, donations must be made through registered Canadian charities. To verify your chosen organization is a registered charity, view the Charities Listings or call the Canada Revenue Agency at 1-800-267-2384.
For more information about how to donate wisely, check out Giving to charity: Information for donors from the Canada Revenue Agency.
If you are a registered charity thinking of raising money for the East Africa Drought Relief Fund, there are specific donating and fundraising criteria that must be met. Make sure to check out what an eligible donation includes. Registered charities must complete and send in the East Africa Drought Relief Fund Declaration Form to CIDA (Canadian International Development Agency) on or before September 30.