LATEST ARTICLES
Bermuda
Conyers
With its well-respected regulatory regime and highly regarded professional services industry, Bermuda continues to be an ideal location for the creation of an international philanthropic or charitable structure.
Canada
Gowling WLG
The deadline to transition to the Ontario Not-for-profit Corporations Act, 2010 is fast approaching. What does this mean for your organization?
Carters Professional Corporation
In anticipation of the 2024 Federal Budget, a report of the House of Commons Standing Committee on Finance entitled Shaping Our Economic Future: Canadian Priorities (the "Report") was released in February 2024.
Carters Professional Corporation
In a recent update regarding several recommendations made by the Office of the Taxpayers' Ombudsperson (the "Ombudsperson"), the Canada Revenue Agency ("CRA") responded to suggestions...
Carters Professional Corporation
On March 14, 2024, the Charities Directorate of the Canada Revenue Agency ("CRA") released the Report on the Charities Program 2021 to 2022 (the "Report").
Miller Thomson LLP
Non-profits and charities subject to the Canada Not-for-Profit Corporation Act (the "CNCA") must stay up-to-date with their Annual Returns.
Miller Thomson LLP
The Fighting Against Forced Labour and Child Labour in Supply Chains Act (commonly referred to as Canada's Modern Slavery Act) came into force on January 1, 2024.
Gardiner Roberts LLP
In the midst of many global crises, Canadian charities are often involved in providing humanitarian aid to those in need. Because of the urgency involved in responding to events...
Howie, Sacks & Henry LLP
Stolen Time, a compelling new feature-length documentary film on the urgent crisis in the for-profit nursing-home sector, follows HSH elder rights lawyer Melissa Miller and hundreds of aggrieved
Cayman Islands
Conyers
Non-profit organisations are regulated pursuant to the Non-Profit Organisations Act (2020 Revision) and associated regulations (the "Act").
Jersey
Walkers
Where a trust seeks to provide for mixed charitable and non-charitable purposes, the non-charitable purpose can invalidate the charitable purpose; and...
Luxembourg
MOLITOR Avocats à la Cour
La loi du 21 avril 1928 sur les associations et les fondations sans but lucratif est maintenant abrogée, remplacée par la toute nouvelle loi du 7 août 2023 sur les associations sans but lucratif et les fondations.
MOLITOR Avocats à la Cour
On 23 September 2023, the law of 21 April 1928 on non-profit associations and foundations was repealed and replaced by the brand-new law of 7 August 2023.
Netherlands
RESOR NV
Restructuring & Insolvency Comparative Guide for the jurisdiction of Netherlands, check out our comparative guides section to compare across multiple countries
Singapore
Dentons Rodyk & Davidson
As part of Singapore's continued push to establish itself as a philanthropic hub, there have been major changes to Singapore's regulatory regimes for charities.
Switzerland
Wenger Vieli AG
The Cantonal Tax Office of Zurich is creating more flexibility for tax-exempt
foundations in connection with foreign activities, impact investments, and the
compensation of foundation bodies.
Eversheds Sutherland
The association is the most basic form of legal entity under Swiss law. It allows any group of people to pool their resources together in pursuit of a specific goal.
Lenz & Staehelin
As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.
UK
Wrigleys Solicitors
What do the latest provisions mean for your charity? The new Charities Act received Royal Assent in February 2022 and the technical changes are being implemented over several stages.
Bates Wells
On 26 March 2024, the Fundraising Regulator reported the findings of its market inquiry into subcontracting in face-to-face fundraising.
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