I will present at a seminar hosted by the Charity and Not-for-Profit section of the Ontario Bar Association in Toronto on Wednesday, October 26. I will cover topics addressed in my article on the new split-receipt rules ((2004) 18(4) The Philanthropist 261) and my article on this site about the new due diligence requirements imposed on charities by the July 18, 2005 draft legislation. I will also discuss the specific anti-avoidance rules introduced by the Department of Finance to combat charitable gift tax shelters. You can find a chart that I created to analyze the latter rules here.
