Charities | Not-for-Profits Tax

From registration to corporate governance, experienced legal counsel play a vital role in establishing and sustaining a successful charitable or not-for-profit organization. The national Charities and Not-for-Profit Tax Group at Fraser Milner Casgrain LLP (FMC) provides directors, trustees, governors and management with timely and innovative legal advice, allowing them to best meet their organization's mission and objectives.

In the initial development stages, FMC lawyers provide you with direction on the best structure for corporations, trusts and associations, and assist in the development of by-laws and registration as a charity under the Income Tax Act. As your charitable or not-for-profit organization grows, we advise on changing tax and other legislative requirements, compliance issues, administrative and managerial needs of volunteer organizations, treatment of endowments and planned giving programs, and resolution of disputes with the Canada Revenue Agency.

We understand the special demands and challenges faced by philanthropic groups, advising the directors and managers of some of Canada's largest and most effective charities, academic and health-care foundations. Members of the group are also involved in research, teaching and publishing on tax matters relating to philanthropy. Our group includes the authors of the authoritative text on Canadian charity tax law. For more information, or if you have questions, please contact William Innes, group leader and co-author of Charities, Nonprofits and Philanthropy Under the Income Tax Act, or any member of the group.

Representative Work
Advising charities and non-profit organizations on Income Tax Act requirements and governance issues
Retained by senior Canadian businesspeople to establish and register a private foundation to be used for philanthropic purposes
Counsel to directors and trustees of several private or public foundations established for estate planning and philanthropic purposes
Creating an international charitable organization for a large Canadian medical charity
Reviewing and revising directors’ indemnity agreements for a large Ontario community
Creating spin-off business corporations for a large research charity
Key Contacts