• Charitable activity - examples

    In the following hypothetical examples, the charity is called Healthy Retirement and was formed to promote the health of seniors in Canada. It has received a lot of media attention on its recently released, well-reasoned position on the hazards for seniors of using marked crosswalks. It concludes...

  • Standard A28 Explained

    In order to operate effectively and to address confidential issues in a timely and effective manner, boards sometimes need to meet without any staff or other stakeholders present. Some board responsibilities (e.g., performance evaluation or compensation of the most senior staff person)...

  • Standard D2 Explained

    Why do HR management policies need to be made accessible to all employees? In order for HR management policies to be implemented effectively, they must be thoroughly understood by all staff. Ideally, the behaviours and actions outlined in your HR management policies become part of your organization...

  • Standard C5 Explained

    What is a gift-in-kind? A gift-in-kind is a gift of any property excluding cash. Gifts-in-kind could include gifts of real property (land or buildings), personal use property (an item used in a personal rather than a business context, for example clothing), intangible property (investments), or...

  • Standard B7 Explained

    What are fundraising activities? The CRA defines fundraising as “any activity that includes a solicitation of present or future donations of cash or gifts in kind, whether the solicitation is explicit or implied.”1 Why do nonprofit and charitable organizations need to ensure that their fundraising...

  • Standard A11 Explained

    What are codes of ethics / conduct and why are they important? Codes of ethics or codes of conduct present the ethical principles that guide behaviour and decision-making within an organization. The purpose of the policy is to provide staff, volunteers and other interested persons with guidelines...

  • Donations received as a result of an obligation or inducement

    Charities cannot issue tax receipts for donations when: the donor was required to make the donation (for example, as the result of a court order) or the donor was induced in any way to make a donation that he or she otherwise would not have made. In these cases, the donation is not...

  • Standard D3 Explained

    Why is it important to review HR management policies once every three years? HR management policies stipulate how employees are expected to work and act as part of your organization.1 Reviewing these policies regularly and revising them if necessary ensures that your organization’s policies...

  • Standard C6 Explained

    Why is it essential that all fundraising activities conducted by or on behalf of charitable or nonprofit organizations: a. be truthful – The Association of Fundraising Professionals’ Donor Bill of Rights states that any donor to a charitable or nonprofit organization has the right to “ask...

  • Standard B8 Explained

    Definition: Investable Assets1Sums of money owned by the organization that are available for investing for terms likely extending beyond one year. Definition: Investment Policy1A policy that provides guidelines on where and how investable assets can be invested.  The investment policy usually...

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