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At the Crossroads: New Ideas for Charity Finance in Canada

Author

Listed:
  • Adam Aptowitzer

    (Drache Aptowitzer LLP)

  • Benjamin Dachis

    (C.D. Howe Institute)

Abstract

Canada’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.

Suggested Citation

  • Adam Aptowitzer & Benjamin Dachis, 2012. "At the Crossroads: New Ideas for Charity Finance in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 343, March.
  • Handle: RePEc:cdh:commen:343
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    File URL: https://www.cdhowe.org/crossroads-new-ideas-charity-finance-canada
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. James P. Feehan, 2012. "Newfoundland's Electricity Options: Making the Right Choice Requires and Efficient Pricing Regime," e-briefs 129, C.D. Howe Institute.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. 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.
    2. 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.

    More about this item

    Keywords

    Governance and Public Institutions; Canada; Canadian charities; Canada Revenue Agency (CRA);

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • L38 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Policy

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