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By Occasional Contributors | 5 Minutes Read January 29, 2020

Governance considerations for unincorporated associations that will pay off in the long run

It is not unusual for startup organizations to be attracted to the concept of an unincorporated association, since unincorporated associations require little effort to form and are less costly to run than corporations.

Article by Occasional Contributors / Business, Not for Profit / charities, governance, incorporation, non-profit governance, property, unincorporated association

By Drache Aptowitzer LLP | 2 Minutes Read September 8, 2014

Charitable gifting: Preparing for the big IF

It is one of the more interesting aspects of practising law that allows lawyers to consider the situation when two laws designed for different purposes intersect. Sometimes these differences can cause difficulties, but when used creatively they can be the key to solving difficult problems. One such intersection involves a gift given with a condition subsequent and the revocation tax.

Article by Drache Aptowitzer LLP / Not for Profit / Canada Revenue Agency, Charitable gifting, charity, charity receives a gift, condition subsequent, CRA, fair market valuation, gift given with a condition subsequent and the revocation tax, liability, Notice of Intention to revoke, property, registered charity status, revocation tax, tax, taxes, the property may be seized

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