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In the latest series, Charity Village Editor Nicole Zummach interviews Drache LLP’s Adam Aptowitzer.

Recent Podcasts:

• Planned Giving - Life Insurance

• Charitable Remainder Trusts (CRTs)

• Director Compensation

• Dissolution of a Charity

• The “Public Benefit” Test

• Charitable Objects: Sports?

• Charitable Objects: Advancement of Religion

• Charitable Objects: Beneficial to the Community

• Charitable Objects: Relief of Poverty

• Charitable Objects: Education

• Budget 2007: Legal Implications for Charities

• Understanding Director's Liability

• Applying for Charitable Status

• Starting a Non-Profit Organization

• Understanding the Disbursement Quota

• Demystifying the T3010 (Charity Information Return)

• Charity and Politics Don't Mix

• Valuation of Charitable Gifts

• Charitable Receipt Compliance for CRA

• Maximizing Charitable Donation Assets

Podcast Edition #1– How to Maximize Charitable Donation Assets
Click to listen

• What qualifies for donations
• How to assess donation valuation
• Penalty risks for inaccurate evaluations
• Implications for donors and reputation of charities
• What donors have to know
• Special tax treatment or particular items
• Maximizing assets to estate for donations
• Estate planning for charities
• Donation tax credits for estate planning
• Will considerations for charitable donations

• CRA compliance issues
• Critical Details to avoid CRA issues
• Charitable tax receipt compliance
• Penalties relating to improper receipts
• Tax benefits of charitable donations
• Sharing tax benefits of charitable donations
• Corporate versus personal tax benefits
• Donating services to charities
• Donation tax credits for donated services
• GST concerns for charitable donations
• Challenging CRA compliance issues
• CRA opinions gray areas of valuations
• Additional Resources about Charity Tax Receipts: link to article database

• Who’s responsible for determining fair market value
• How to determine fair market value
• Assessment process for fair market value
• Defending fair market valuations
• Low value assessment issues
• High value assessment issues
• CRA assessment concerns
• Appraisals and valuations
• Super sizing the value of donations
• Tax shelters for donation

• The role that charities can play in the political process without risking their charitable registration
• Subordinate and Connected Activities
• Partisan Politics
• Penalties
• What’s Okay and What’s Not

See also our Charities and Politics Don't Mix PowerPoint Presentation

• What’s the purpose
• When does it have to be filed
• Who gets to see it
• Dealing with sensitive information

• Behind the numbers
• Rules for thumb for ensuring compliance
• Distributing revenue properly
• Dealing with generated income

• Should you start a non-profit?
• Things every director must know
• The benefits of incorporation
• Federal vs. provincial incorporation
• Minimum board member requirements

• The long and winding road
• The benefits of proper preparation
• Pre-application steps
• Avoiding common mistakes on your application
• What happens if your application is rejected

• The extent of a director's liability
• What happens to a director who is found liable
• Protections for directors
• Steps your organization should take

• Good news for charities
• Donation of publicly-listed securities
• Other implications of the budget