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
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.
Fillmore Riley
Following a period of public feedback, on December 19, 2023, the Canada Revenue Agency (CRA) posted its guidance on qualifying disbursements for registered charities making grants
Gowling WLG
The deadline to transition to the Ontario Not-for-profit Corporations Act, 2010 is fast approaching. What does this mean for your organization?
Carters Professional Corporation
In anticipation of the 2024 Federal Budget, a report of the House of Commons Standing Committee on Finance entitled Shaping Our Economic Future: Canadian Priorities (the "Report") was released in February 2024.
Carters Professional Corporation
In a recent update regarding several recommendations made by the Office of the Taxpayers' Ombudsperson (the "Ombudsperson"), the Canada Revenue Agency ("CRA") responded to suggestions...
Carters Professional Corporation
On March 14, 2024, the Charities Directorate of the Canada Revenue Agency ("CRA") released the Report on the Charities Program 2021 to 2022 (the "Report").
Miller Thomson LLP
Non-profits and charities subject to the Canada Not-for-Profit Corporation Act (the "CNCA") must stay up-to-date with their Annual Returns.
Miller Thomson LLP
The Fighting Against Forced Labour and Child Labour in Supply Chains Act (commonly referred to as Canada's Modern Slavery Act) came into force on January 1, 2024.
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On 23 September 2023, the law of 21 April 1928 on non-profit associations and foundations was repealed and replaced by the brand-new law of 7 August 2023.
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.
Eversheds Sutherland
The association is the most basic form of legal entity under Swiss law. It allows any group of people to pool their resources together in pursuit of a specific goal.
Lenz & Staehelin
As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.
UK
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.
Bates Wells
If you've been following the news over the last few months, and in particular the last couple of weeks, you'll have seen the headlines surrounding Sam Bankman-Fried...
Wrigleys Solicitors
What do the latest provisions mean for your charity? The new Charities Act received Royal Assent in February 2022 and the technical changes are being implemented over several stages.
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