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Australia
K&L Gates
The Australian Government recently released an exposure draft of the legislation to implement mandatory climate-related financial disclosures (Draft Legislation).
Canada
Torkin Manes LLP
As we reported at the end of last year, on December 19, 2023, the Canada Revenue Agency ("CRA") published the long-awaited new Guidance...
Carters Professional Corporation
The new Qualifying Disbursement Regime has become a viable option for registered charities to consider when working with non-qualified donees in achieving...
Miller Thomson LLP
In a previous article, we wrote about the key highlights of the Canada Revenue Agency's Guidance CG-032 Registered charities making grants to non-qualified donees...
Carters Professional Corporation
Management of Nonprofit and Charitable Organizations in Canada, 5th Edition, edited by Dr. Keith Seel was recently released by LexisNexis.
Carters Professional Corporation
Donor advised funds (DAFs) continue to generate considerable interest throughout the charitable sector and many charities are considering adding DAFS to their "arsenal" of fundraising...
Carters Professional Corporation
A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023.
Carters Professional Corporation
The Supreme Court of British Columbia considered a pair of petitions by not-for-profits concerning a dispute over the use of a meeting hall in the decision...
Carters Professional Corporation
The Apostille Convention, an international treaty intended to simplify the certification of foreign documents, came into effect in Canada on January 11, 2024...
Cayman Islands
Conyers
Non-profit organisations are regulated pursuant to the Non-Profit Organisations Act (2020 Revision) and associated regulations (the "Act").
Cayman Finance
Donations for 2023 were presented to each charity during an internal event hosted at the Walkers headquarters in Grand Cayman.
Cyprus
A.G. Erotocritou LLC
Foundations are institutions intended to serve non-profit purposes and are established for the promotion of specific objectives outlined in law, including the promotion of commerce...
Ireland
Arthur Cox
Significant updates to Irish charity law are now in sight with the recent publication of the Charities (Amendment) Bill 2023 (the "Charities Bill").
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
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
Price Bailey
Ever since the collapse of Kids Company in 2015 and the subsequent court case, trustees have needed to be more conscious of their duties and responsibilities...
Alvarez & Marsal
The philanthropy sector is in transition. Demographic changes, technology and evolving societal expectations are redefining priorities and approaches...
Keltie LLP
In alignment with the International Women's Day (IWD) 2024 theme, ‘Inspire Inclusion,' we sat down with Danielle and Holly to delve into their perspectives...
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