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donation

By Drache Aptowitzer LLP | 6 Minutes Read September 23, 2015

Paving the road to hell – donating the proceeds of private company shares and real estate

In its last annual budget, the Federal Government announced that proceeds from the sale of private company shares and real estate would be free from tax if donated to charity. That is pretty much all they said on the subject...

Article by Drache Aptowitzer LLP / Business, Finance and Accounting, Not for Profit / Budget 2015, business owners, deduct the depreciation of a building, donation, donation tax credit to offset taxes owing, donation tax receipt, fiscal year end, sale of private company shares and real estate, tax credit, treatment of a donation, used to offset the tax owing

By Drache Aptowitzer LLP | 3 Minutes Read February 9, 2015

Balancing confidence and flexibility in gift planning

One of the unstated pillars of gift planning is to find ways of assuring a donor that his/her wishes will be carried out after death. Unfortunately, this can be a double-edged sword. While it may help convince a donor to give now the future needs of a charity can be difficult to anticipate. Consequently, it is important to balance flexibility with respect for the donor’s wishes when discussing gift planning arrangements.

Article by Drache Aptowitzer LLP / Not for Profit / charities, donation, donor, donor’s wishes, end of life gift planning, Foundation, gift planning arrangements, long term endowment gift from a donor

By Drache Aptowitzer LLP | 4 Minutes Read November 10, 2014

A new policy idea – Tapping the wealth of RRSPs

It should go without saying that the system for charity regulation in Canada is extremely complex. Part of the reason for this situation is that the system is essentially part of a larger one dedicated to the imposition of an income tax. Typically this is seen in the registration of a charity with the Canada Revenue Agency so that the organization can issue charitable donation tax receipts. This relationship exists in other states as well so that certain policy ideas that arise outside our borders may be useful as policy ideas here. From time to time we raise these ideas to help contribute the policy discussion in Ottawa and so a new development in the US has gotten our attention. (Not to mention that when we do raise these ideas in articles we often get thank you acknowledgements from our readers for paying attention to such foreign developments).
The United … Continue reading “A new policy idea – Tapping the wealth of RRSPs”

Article by Drache Aptowitzer LLP / Finance and Accounting, Not for Profit, Payroll / American Taxpayer Relief Act of 2012, Canada Revenue Agency, charitable donation tax receipts, donation, donation tax credit, Income Tax Act, Individual Retirement Account, old age security, pension income, retirement saving, RRSP RRIF system

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