LATEST ARTICLES
Australia
Carroll & O'Dea
Some recent matters of interest to Community & Associations.
Bermuda
Conyers
With its well-respected regulatory regime and highly regarded professional services industry, Bermuda continues to be an ideal location for the creation of an international philanthropic or charitable structure.
Canada
Carters Professional Corporation
T3010 provides information to the public/donors, i.e. it is largely a public document through CRA's charities database...
Carters Professional Corporation
The Ontario Business Registry of the Ontario Ministry of Public and Business Service Delivery ("Ministry") released a notice on April 3, 2024 that the Articles of Amalgamation under the Ontario...
Miller Thomson LLP
On April 16, 2024, the Honourable Chrystia Freeland tabled a new federal budget, which sets out the federal government's revamped spending priorities and tax plans (the "2024 Budget").
Carters Professional Corporation
FINANCE MINISTER CHRYSTIA FREELAND tabled the eighth budget of the Liberal federal government
("Budget 2024") on April 16, 2024.
Carters Professional Corporation
The good news is that the Canada Revenue Agency ("CRA") announced at 2:30 pm on Thursday, March 28, 2024, just before the long Easter weekend, that the CRA "will not require bare trusts to file...
Miller Thomson LLP
Expertise and skill should be key considerations for not-for-profit corporations (NFPs) when selecting their directors and officers.
Clark Wilson LLP
The government of Canada has released its plan for the upcoming year in Budget 2024. Several items will be interesting to charities, not-for-profits, and donors.
Jersey
Walkers
Where a trust seeks to provide for mixed charitable and non-charitable purposes, the non-charitable purpose can invalidate the charitable purpose; and...
Luxembourg
MOLITOR Avocats à la Cour
La loi du 21 avril 1928 sur les associations et les fondations sans but lucratif est maintenant abrogée, remplacée par la toute nouvelle loi du 7 août 2023 sur les associations sans but lucratif et les fondations.
MOLITOR Avocats à la Cour
On 23 September 2023, the law of 21 April 1928 on non-profit associations and foundations was repealed and replaced by the brand-new law of 7 August 2023.
Nigeria
Streamsowers & Kohn
The Not-For-Profit Governance Code ("NFPGC" or the "Code") 2023, is an initiative of the Technical Working Group (TWG), constituted by the Nigerian Ministry of Industry...
Switzerland
Wenger Vieli AG
The Cantonal Tax Office of Zurich is creating more flexibility for tax-exempt
foundations in connection with foreign activities, impact investments, and the
compensation of foundation bodies.
UK
Bates Wells
What are the key areas of concern being investigated by the Charity Commission at the moment? We have drawn out the top five from the Commission's...
Wrigleys Solicitors
A new guide is available to inform Parochial Church Councils who may be considering repurposing church land to deliver new affordable homes.
Wrigleys Solicitors
In this article, we look at the reasoning behind the fee increases and what they mean for charitable companies and social enterprises.
Bates Wells
Ethics washing, greenwashing, bluewashing, pinkwashing, ethical laundering, eco washing...the list of terms continues to grow, and with it grows the risk of charities coming...
Withers LLP
Legacy income for charities in the UK is worth over £4bn. Just one significant legacy can make a huge difference to a charity's financial health.
Wrigleys Solicitors
Independent schools face fundraising challenges in a tough climate. Learn best practices for compliant and effective fundraising policies.
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