Product details

Publisher: 
Carswell
Practice area: 
Charitable giving, Commercial law & contracts
Jurisdiction: 
Canada
Publication date: 
2021-04-07
Carswell

Charitable Giving In Canada, Second Edition

Availability:

Charitable Giving in Canada, Second Edition provides a comprehensive, practical tool to assist professional advisors, charities, corporations, and individuals who wish to engage in philanthropy in Canada. Tax issues are addressed, including the tax benefits of charitable giving, issues with charitable receipting, and considerations in testamentary charitable giving. Other subject matters relevant to charitable giving are also covered, including various types and forms of charitable gifts, issues pertaining to donor restricted gifts, and the documentation of charitable gifts. Potential due diligence practices for donors and charities, corporate philanthropy issues and strategies for involved donors are also addressed. Invaluable checklists are also included.

This second edition of the book has been designed to highlight some of the new issues that have arisen in the past several years due to the rapid pace at which the legal and regulatory regime governing charitable giving has been changing. New topics have also been addressed, including a discussion of charitable giving involving trusts, as certain “trust gifts” are becoming more common for many donors and charities.

Among the legal, tax, and administrative issues highlighted are:

  • The tax benefits of charitable giving
  • Issues with charitable receipting
  • Considerations in testamentary charitable giving
  • Various types and forms of charitable gifts, including trust gifts
  • Issues pertaining to donor-restricted gifts
  • Documentation of charitable gifts
  • Due diligence practices for donors and charities
  • Corporate philanthropy issues
  • Strategies for involved donors
Carswell

Charitable Giving In Canada, Second Edition

Availability:

Description

Charitable Giving in Canada, Second Edition provides a comprehensive, practical tool to assist professional advisors, charities, corporations, and individuals who wish to engage in philanthropy in Canada. Tax issues are addressed, including the tax benefits of charitable giving, issues with charitable receipting, and considerations in testamentary charitable giving. Other subject matters relevant to charitable giving are also covered, including various types and forms of charitable gifts, issues pertaining to donor restricted gifts, and the documentation of charitable gifts. Potential due diligence practices for donors and charities, corporate philanthropy issues and strategies for involved donors are also addressed. Invaluable checklists are also included.

This second edition of the book has been designed to highlight some of the new issues that have arisen in the past several years due to the rapid pace at which the legal and regulatory regime governing charitable giving has been changing. New topics have also been addressed, including a discussion of charitable giving involving trusts, as certain “trust gifts” are becoming more common for many donors and charities.

Among the legal, tax, and administrative issues highlighted are:

  • The tax benefits of charitable giving
  • Issues with charitable receipting
  • Considerations in testamentary charitable giving
  • Various types and forms of charitable gifts, including trust gifts
  • Issues pertaining to donor-restricted gifts
  • Documentation of charitable gifts
  • Due diligence practices for donors and charities
  • Corporate philanthropy issues
  • Strategies for involved donors