ChatGPT and charity law in Canada
I recently took a look at ChatGPT and how it deals with charity law questions. The results were interesting. Sometimes it did a good job, and other times, it failed miserably.
About Occasional Contributors
New qualifying disbursement rules add directed donations anti-avoidance provisions complicate charity regulation
The new Qualifying Disbursement rules will give some charities (with certain objects) some more flexibility when dealing with non-qualified donees in Canada and outside of Canada. At the same time, the anti-avoidance provision passed at the same time will make it more difficult in many cases for registered charities to deal with non-qualified donees.
Ontario Court decision is first donor advised fund case and provides some certainty about DAFs
The Ontario Superior Court of Justice recently heard its first case on donor advised funds in The Joseph Lebovic Charitable Foundation v. Jewish Foundation of Greater Toronto. (PDF) This is the first time a court in Canada has discussed donor advised funds at length, and it sheds light on the court’s treatment of this increasingly popular philanthropic vehicle.
