{"id":28451,"date":"2019-06-25T21:07:39","date_gmt":"2019-06-26T01:07:39","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=28451"},"modified":"2019-06-25T21:07:45","modified_gmt":"2019-06-26T01:07:45","slug":"the-senate-report-on-the-charitable-sector-what-you-need-to-know-donations-legislation","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2019\/06\/25\/the-senate-report-on-the-charitable-sector-what-you-need-to-know-donations-legislation\/","title":{"rendered":"The Senate Report on the Charitable Sector: What You Need to Know, Donations & Legislation"},"content":{"rendered":"
This entry is part 2 of 5 in the series Senate Report<\/a><\/div><\/div><\/div>\n

We\u2019re continuing our look at the Special Senate Committee on the Charitable Sector<\/a>\u2019s\nreport, Catalyst for Change: A Roadmap\nto a Stronger Charitable Sector<\/a>. In Part\nOne<\/a>, we looked at the context of uncertainty surrounding the report and\nnoted that there is no guarantee the recommendations will be pursued.<\/p>\n\n\n\n

Nonetheless, we can\u2019t assume they will be ignored, and it\u2019s\nimportant to know the types of changes that could be made (or at least\nconsidered!) for the charitable sector. Today we\u2019ll highlight some of the\nrecommendations relating to donations, along with proposals to consider\namending the Income Tax Act<\/em><\/a> (\u201cITA<\/em>\u201d).<\/p>\n\n\n\n

Donations are the lifeblood of charities,[1]<\/a>\nand the report recommends that the Advisory Committee on the\nCharitable Sector<\/a> (\u201cACCS\u201d) review existing tax measures available to\nindividual donors. Testimony before the Committee expressed concern about an\naging donor population and overcoming misperceptions that there is (or ought to\nbe) a bright red line between running an organization and the mission of an\norganization. <\/p>\n\n\n\n

Despite a desire to \u201cstrengthen the culture of giving among\nnew and current\u201d donors,[2]<\/a>\nthere did not appear to be a consensus amongst witnesses as to how this could\nor should be achieved. Nor did the Committee examine the pros and cons of\nvarious options, or the extent of support for the proposals amongst the\ncharitable sector as to the best way forward. <\/p>\n\n\n\n

Witnesses raised a number of possibilities, including\nlooking to past initiatives (such as first-time donor super credits and stretch\ntax credits), raising the donation tax credit to a flat 33%, or tying greater\ntax relief to \u201cpriorities established by the government.\u201d[3]<\/a>  <\/p>\n\n\n\n

In general, a re-examination of incentives to donate could\nprove helpful and achieve mutual benefits for both charities and taxpayers. But\nif enhanced tax relief is tied to governmental policy priorities that could\nleave many donors \u2013 and charities \u2013 disadvantaged if their priorities do not\nhappen to match those of the governing political party of the day. This could\nlead to significant volatility even within a mandate if priorities change,\nwhether from an internal shift or an external impetus. <\/p>\n\n\n\n

Other recommendations relate to a pilot project to assess\nthe impact of exempting donations of private shares from capital gains tax,[4]<\/a>\na study to consider incentivising donations of non-environmental real estate,[5]<\/a>\nand a look at how to ensure that donations don\u2019t languish in donor advised\nfunds (\u201cDAFs\u201d) but are used in a timely fashion to fund charitable activities.[6]<\/a>\nRegarding DAFs, there were reservations expressed by some witnesses about\ndelayed distribution, lack of transparency, concentration of assets and\nconflicts of interest. On the other hand, there were concerns raised about\nwhether the cure would be worse than the disease. DAFs\u2019 average distribution\nwas said to be approximately 12%, which was noted to be three times what is\ncurrently required of a private foundation.[7]<\/a>\n<\/p>\n\n\n\n

This, in turn, raised a question about disbursement quotas,[8]<\/a>\nand despite the reservations expressed by a number of witnesses \u2013 one of whom\ndescribed the topic as a \u201crabbit hole\u201d \u2013 the Committee recommended that the\nACCS study the disadvantages and advantages of amending the disbursement quota\nfor registered charities, and where that should be done (i.e. statute or\nregulation).[9]<\/a><\/p>\n\n\n\n

In terms of statutes, the Committee proposed that the\ncharities-related sections of the Income\nTax Act<\/em> be reviewed every five years[10]<\/a>\n(likely an ambitious goal!). The report also suggested reconsidering the tax\ndistinction between public benefit and member-benefit not-for-profits[11]<\/a>\nand reviewing the circumstances under which an individual is characterized as\nan \u201cineligible individual\u201d and prohibited from serving on a board of directors.[12]<\/a>\nNo doubt this last recommendation could result in helpful changes for\nministries serving individuals who have found themselves entangled in the\ncriminal justice system in the past or present.<\/p>\n\n\n\n

With such a broad mandate, it shouldn\u2019t come as surprise\nthat the report contains a \u2018mixed bag\u2019 of recommendations \u2013 some with a\npotentially positive impact, some with a potentially negative impact, and some\nwith an unknown impact. <\/p>\n\n\n\n

We\u2019ll continue to look at more of the ups and downs in the\nreport in the next post.
<\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> The report\ncites Statistics Canada figures that $8.6 billion of $12.8 billion in\ncharitable donations was claimed for credits by tax filers in 2013 (see Charitable\nGiving in Canada<\/em><\/a>, <\/em>16\nDecember 2015; Statistics Canada, \u201cTotal Charitable Donations of Tax Filers, 1997 to\n2017<\/a>,\u201d The Daily<\/em>, 8 February 2019)<\/p>\n\n\n\n

[2]<\/a>\nRecommendation 9, Report p. 44<\/p>\n\n\n\n

[3]<\/a>\nReport, pp. 43-44<\/p>\n\n\n\n

[4]<\/a>\nRecommendation 34, Report p. 108; For information on donating public<\/em> shares see CCCC Bulletin\nArticles, The Positives of Donating Publicly\nListed Securities<\/a> and Enhanced Incentive for Donating Publicly Listed\nSecurities (Shares)<\/a>. You can access more information about CCCC\nCommunity Trust Fund here<\/a>.<\/p>\n\n\n\n

[5]<\/a>\nRecommendation 35, Report p. 108<\/p>\n\n\n\n

[6]<\/a> Recommendation\n37, Report p. 113; for a discussion on DAFs, see CCCC Bulletin Article, Donor Advised Funds<\/a><\/p>\n\n\n\n

[7]<\/a>\nReport, p. 111.<\/p>\n\n\n\n

[8]<\/a>\nFor more on disbursement quotas, see CCCC Charities Handbook, Chapter 22<\/a><\/p>\n\n\n\n

[9]<\/a>\nRecommendation 36, p. 113<\/p>\n\n\n\n

[10]<\/a>\nRecommendation 32, p. 100<\/p>\n\n\n\n

[11]<\/a>\nRecommendation 40, p. 121 <\/p>\n\n\n\n

[12]<\/a>\nRecommendation 42, p. 125; for more information on \u201cineligible individuals\u201d,\nsee CRA CG-024 Ineligible Individuals<\/a>,\nand CCCC discussion of the CRA guidance, A Matter of Balance: CRA\u2019s Implementation of the\nIneligible Individual Rules of the Income Tax Act<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

This entry is part 2 of 5 in the series Senate Report<\/a><\/div><\/div><\/div>

We\u2019re continuing our look at the Special Senate Committee on the Charitable Sector\u2019s report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector. In Part One, we looked at the context of uncertainty surrounding the report and noted that there is no guarantee the recommendations will be pursued. Nonetheless,… More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[416],"class_list":["post-28451","post","type-post","status-publish","format-standard","hentry","category-uncategorized","series-senate-report"],"yoast_head":"\nThe Senate Report on the Charitable Sector: What You Need to Know, Donations & Legislation - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/06\/25\/the-senate-report-on-the-charitable-sector-what-you-need-to-know-donations-legislation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Senate Report on the Charitable Sector: What You Need to Know, Donations & Legislation - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"We\u2019re continuing our look at the Special Senate Committee on the Charitable Sector\u2019s report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector. 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":28444,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2019\/06\/24\/the-senate-report-on-the-charitable-sector-what-you-need-to-know\/","url_meta":{"origin":28451,"position":0},"title":"The Senate Report on the Charitable Sector: What You Need to Know","author":"Deina Warren","date":"June 24, 2019","format":false,"excerpt":"Last week, the Special Senate Committee on the Charitable Sector released its report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector. The report is 190 pages long and contains 42 recommendations and over 500 footnotes. So, what do you need to know? Over the course of the next\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":28461,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2019\/06\/27\/the-senate-report-on-the-charitable-sector-what-you-need-to-know-reporting\/","url_meta":{"origin":28451,"position":1},"title":"The Senate Report on the Charitable Sector: What You Need to Know, Reporting","author":"Deina Warren","date":"June 27, 2019","format":false,"excerpt":"We\u2019re continuing our look at the Special Senate Committee on the Charitable Sector\u2019s report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector. In Part One, we looked at the context of uncertainty surrounding the report; there is no guarantee the recommendations will be pursued. In Part Two, we\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":28491,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2019\/07\/18\/the-senate-report-on-the-charitable-sector-what-you-need-to-know-finances-and-miscellany\/","url_meta":{"origin":28451,"position":2},"title":"The Senate Report on the Charitable Sector: What You Need to Know, Finances and Miscellany","author":"Deina Warren","date":"July 18, 2019","format":false,"excerpt":"We\u2019re completing our look at the Special Senate Committee on the Charitable Sector\u2019s report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector with today\u2019s post. This installment will look at financial and miscellaneous recommendations. In Part One, we looked at the context of uncertainty surrounding the report; there\u2026","rel":"","context":"In \"Senate Report\"","block_context":{"text":"Senate Report","link":"https:\/\/cccc.org\/news_blogs\/tag\/senate-report\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":28432,"url":"https:\/\/cccc.org\/news_blogs\/cccc\/2019\/06\/21\/senate-affirms-advancing-religion-in-new-report\/","url_meta":{"origin":28451,"position":3},"title":"Senate Affirms Advancing Religion in New Report","author":"CCCC","date":"June 21, 2019","format":false,"excerpt":"We are thankful to God and for the prayers of our members as we share with you that the newly released Senate report reviewing the charity sector in Canada affirms \u201cAdvancing Religion\u201d as a charitable purpose and recognizes the points raised by the Canadian Council of Christian Charities in its\u2026","rel":"","context":"In \"advancing religion\"","block_context":{"text":"advancing religion","link":"https:\/\/cccc.org\/news_blogs\/tag\/advancing-religion\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":28469,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2019\/07\/05\/the-senate-report-on-the-charitable-sector-what-you-need-to-know-policies-and-guidance\/","url_meta":{"origin":28451,"position":4},"title":"The Senate Report on the Charitable Sector: What You Need to Know, Policies and Guidance","author":"Deina Warren","date":"July 5, 2019","format":false,"excerpt":"We\u2019re continuing our look at the Special Senate Committee on the Charitable Sector\u2019s report, Catalyst for Change: A Roadmap to a Stronger Charitable Sector. This installment will look at the policies and guidance that could be reviewed as a result of the Committee\u2019s recommendations. In Part One, we looked at\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":30600,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2021\/01\/11\/bill-c-256-donating-proceeds-from-sale-of-real-estate-or-private-shares\/","url_meta":{"origin":28451,"position":5},"title":"Bill C-256: Donating Proceeds from Sale of Real Estate or Private Shares","author":"Deina Warren","date":"January 11, 2021","format":false,"excerpt":"Bill C-256 proposes to provide capital gain exemptions for the sale of real estate or private corporate shares when the proceeds are donated to charity. Introduced to Parliament in late 2020, the private member\u2019s bill would amend the Income Tax Act to reduce capital gains tax to zero if listed\u2026","rel":"","context":"In "Income Tax Act"","block_context":{"text":"Income Tax Act","link":"https:\/\/cccc.org\/news_blogs\/category\/income-tax-act\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-7oT","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=28451"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28451\/revisions"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=28451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=28451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=28451"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=28451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}