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Note: This article focuses on the concerns of grantmaking foundations, and does not address legal issues specifically pertaining to U.S. corporate grantmakers. Canadian grantmaking by U.S. corporations will be dealt with in a future Legal Dimensions article. The generally increasing economic integration of the North American continent, particularly since passage of the North American Free Trade Agreement, can be seen in the philanthropic sector as well. The relevant laws and tax treaty provisions between the U.S. and Canada make certain cross-border charitable transactions somewhat more attractive to the U.S. participants than ...
There’s a movement underfoot. A call to action to establish a separate legal structure for social enterprise in Canada. And, like many issues in this cozy world we inhabit, the quest is challenging, dare I even say divisive. “What’s that?” you ask incredulously. “An issue upon which this community disagrees?” Indeed. [insert sarcastic retort here]. First a caveat: My goal is to provide an overview of a topic growing in significance, offer intellectual food for thought, stir up some debate, and encourage discussion - in 1200 words or less. ... Read More
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