At the Crossroads: New Ideas for Charity Finance in Canada
AbstractCanada’s charities are increasingly looking at ways to finance their non-profit activities through business income – in areas directly related to their charitable missions, and in areas that are not. Current legislation limits public foundations and charitable organizations to operating businesses directly related to the charity’s purpose. Private foundations may not operate businesses of any type. The Canada Revenue Agency’s policy on related business provides effective guidance for organizations that run ancillary businesses – such as hospitals that run parking lots. However, the Canada Revenue Agency’s regulations are of little help for organizations that aim to achieve charitable ends by raising revenue through businesses unrelated to their charitable purpose. In the face of changes in giving patterns and financing sources for the sector, charities need such flexibility to carry out their important missions.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by C.D. Howe Institute in its journal C.D. Howe Institute Commentary.
Volume (Year): (2012)
Issue (Month): 343 (March)
Governance and Public Institutions; Canada; Canadian charities; Canada Revenue Agency (CRA);
Find related papers by JEL classification:
- L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs
- L38 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Policy
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- James P. Feehan, 2012. "Newfoundland's Electricity Options: Making the Right Choice Requires and Efficient Pricing Regime," e-briefs 129, C.D. Howe Institute.
- Benjamin Dachis & William B.P. Robson, 2011. "Holding Canada's Cities to Account: an Assessment of Municipal Fiscal Management," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 145, November.
- William B.P. Robson, 2012. "Fixing MP Pensions: Parliamentarians Must Lead Canada's Move to Fairer, and Better-Funded Retirements," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 146, January.
- Alexandre Laurin & William B.P. Robson, 2011. "Ottawa's Pension Gap: The Growing and Under-reported Cost of Federal Employee Pensions," e-briefs 127, C.D. Howe Institute.
- Alexandre Laurin & William B.P. Robson, 2012. "Achieving Balance, Spurring Growth: A Shadow Federal Budget for 2012," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 344, March.
- James MacGee, 2012. "The Rise in Consumer Credit and Bankruptcy: Cause for Concern?," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 346, April.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kristine Gray).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.