Research Catalog

Title

Federal regulation of charities : a critical assessment of recent proposals for legislative and regulatory reform / Patrick J. Monahan with Elie S. Roth.

Author

Monahan, Patrick.

Publication

Toronto : Université York/York University, 2000.

Items in the Library & Off-site

Holdings

Details

Additional Authors

Roth, Elie S., 1975-

Description

vi, 115 p.; 23 cm.

Subject

• Charitable uses, trusts, and foundations > Canada
• Charity laws and legislation > Canada

Bibliography (note)

• Includes bibliographical references.

Processing Action (note)

• committed to retain

Contents

1. Introduction -- 2. Existing federal regulations of charities -- The supervision of charities by the CCRA -- Entities qualified to issue charitable receipts -- The charitable donation tax credit -- 3. Canadian courts and the law of charity -- The legal definition of charity: the Pemsel categories -- Charitable "purposes" or activities? -- The common law method: reasoning by analogy -- The relief of poverty -- The advancement of education -- The advancement of religion -- Other purposes beneficial to the community -- The political purposes doctrine -- Conclusion -- 4. International regulation of charities: a comparative analysis -- The United States -- The United Kingdom -- Australia -- New Zealand -- South Africa -- Conclusion -- 5. Reforming federal regulation of charities -- Recent proposals for reform -- The Ontario Law Reform Commission -- The Drache Proposals -- The Broadbent Report -- The Joint Tables -- Summary -- Analysis -- Establishing an agency or commission -- A reformed registration and appeals process -- Clarifying limits on political activities -- Registration of "deemed charities" -- Concluding thoughts -- Appendix: Summary of conclusions and recommendations

ISBN

1550143980

LCCN

CN 00931711^

Owning Institutions

Harvard Library