ONLINE MEETING: A Case Study of CRA and Qualifying Disbursements: Donor-Advised Funds
This meeting is being hosted by the Charities and Not-for-Profit Law Section.
| Speakers: |
Sarah Fitzpatrick, Partner, Miller Thomson LLP |
| Time: |
Thursday, April 18, 2024, 12:00pm - 1:00pm (PT) |
| CPD Hours: |
1.00 hour |
Synopsis
Canada Revenue Agency recently published its guidance on registered charities making disbursements to individuals and entities that are not other registered charities under the new qualifying disbursement rules. Sarah Fitzpatrick discusses the qualifying disbursement rules, the regulatory considerations raised by CRA’s guidance, and the limitations imposed by the new anti-directed giving rules. She uses donor advised funds (DAFs) to illustrate the usefulness and limitations of the new rules.
Sarah Fitzpatrick’s practice focuses on the areas of charities, not-for-profits, and trusts. She provides general practical legal advice to these clients, to assist them in carrying out their missions and mandates.
Territorial Acknowledgement
This event will be broadcast from the traditional and unceded territory of the Coast Salish peoples, including Tsleil-Waututh, Squamish and Musqueam First Nations. We encourage members to explore the rich history and knowledge of Indigenous people, and to continue learning about their experience in Canada past and present.
Webinar/Teleconference
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Disclaimer
Please ensure to sign-in with your full name at the meeting, to not do so will result in de-registration. CBABC requires this as a record to confirm your attendance for this meeting for your CPD reporting (if applicable).
