Founders are a source of innovation and energy in the social good sector. Lionized as “social entrepreneurs” they identify gaps and create organizations to fill them. But there is, sometimes, a dark side to founders. Donors, employees and stakeholders should be aware of these dynamics. Dr. Susanna Kislenko is a…
Tag: Malcolm Burrows
Total 125 Posts
A common misconception about donor advised funds is that they are trusts, charitable purpose trusts. At times, lawyers, especially those with expertise in trusts and estates, struggle with this distinction, as do donors. In 2023, this issue came to the forefront when Canadian charities briefly thought they might need to…
Charities do not exclusively depend on donations, despite popular perceptions to the contrary. In Canada, government funding and earned revenue contribute more to registered charities than donations. Both these types of low-key funding are under pressure, enough so that we will soon witness some large charities shrink or even collapse….
In its Income Tax Act, Canada has two basic types of registered charity: charitable organizations and foundations. These charity types are often paired to work together in a complementary fashion – ying and yang – to achieve shared purposes. This article is a short primer on the prevalence of this…
The story of the Confraternità del Pio Monte Della Misericordia and Caravaggio’s painting is a fascinating example of how art and charity can intertwine to convey a powerful mission. In 1602, seven idealistic noblemen founded the Confraternità del Pio Monte Della Misericordia in Naples, Italy. Their mission was ambitious, and no…
Portugal Cove South is a fishing village with approximately 86 residents on the Avalon Peninsula in Newfoundland. The town is home to a century-old Roman Catholic church, the Holy Rosary. In August 2024 the parishioners were informed by Archdiocese of St John’s that their church was sold without their consent…
Here’s a charity trade secret. One of the best products in a fundraiser’s toolkit is “donor recognition”, in particular naming a piece of real estate. Recognition is effective in inspiring donors, and for some, but not all, an important part of charitable giving. However, donor recognition sometimes produces a backlash…
In the 1970s, Canadian charity law dramatically evolved and became imbedded in the Income Tax Act. While this is ancient history, I have personal connections with the drafting Working Group at the Department of Finance that I rediscovered. To my delight, after 45 years, I reconnected with one of the…
I recently spoke to an estate lawyer who told me she would never recommend certain charities to clients. Why? Because of the way these charities treated estate trustees. Some charities are unduly litigious, grind on fees, and are obstreperous about releases. It’s not the first time I’ve heard this comment…
The philanthropic community has a perpetuity obsession. Critics of perpetuity believe that preserving capital, restricting payout, and existing forever is the pernicious norm. Admittedly, for some foundations, perpetuity a sacred ideal, an aspiration that is sometimes unquestioned. Foundations that “spend-down” are valorized as rare entities that value community impact over…