At Cassels, we recognize that charitable and not-for-profit organizations operate within a different and oftentimes more nuanced legal framework than their business counterparts due to their special tax status and unique compliance requirements. Organizations operating within the voluntary sector are subject to enhanced transparency, accountability, and regulation.
Our dedicated Charity & Not-For-Profit law team provides a broad range of services to voluntary sector organizations, including charities, not-for-profit organizations, and similar income tax-exempt entities, with a specific focus on helping our clients to meet their tax compliance and corporate governance needs.
Our clients range in size and scope from local, national, to international organizations, which means that we maintain the expertise required to advise on municipal, provincial, federal and cross-border regulatory and operational matters. We serve social service agencies, humanitarian aid and international development organizations, faith-based groups and religious organizations, post-secondary learning institutions, hospitals and other healthcare systems, cultural and recreational organizations, private clubs, advocacy groups, professional and trade associations, environmental organizations, equity-focused groups, family foundations, and a variety of other organizations.
We are efficient, experienced, and effective, providing proactive, responsive, and strategic advice. In particular, we advise our clients on the following matters:
- Provincial and federal legislation governing charities and non-profits, including certain industry-based regulation
- Incorporation, organization, and corporate governance, including annual corporate requirements, meeting minutes, and annual resolutions
- Structuring and reorganization strategy and implementation, including preparation of by-laws and governance/operational policies
- Charitable registration and maintaining charitable status under the Income Tax Act and related compliance matters, including advising on the rules related to the expenditure of funds, donations, public and private benefit, tax filing obligations, books and records, working with intermediaries, and operating in foreign jurisdictions
- Revenue generation, including fundraising, sponsorships, investing, social finance and social enterprise ventures
- Establishment of and ongoing advice pertaining to Canadian divisions and affiliated entities of US and other international organizations operating in Canada and abroad
- Strategic alliances, mergers, acquisitions, and other integrations
- Conflicts of interest, ethics, fiduciary duties, and other governance issues as they relate to boards of directors
Additionally, given the regulatory environment within which charities and non-profits operate, we provide advice to these entities in other areas of law, including contracts, real estate, litigation, labour and employment law, intellectual property law, and other commercial services, such as:
- Trademarks, copyright, patents, website agreements, software agreements, domain names and related matters
- Privacy issues, workplace safety, unions, collective bargaining, and other human resource issues
- Risk management and litigation, including vicarious liability claims and other third-party liability claims, as well as insurance and indemnity for organizations and their directors and officers
At Cassels, we understand that no two organizations operate the same, and we listen closely to our clients’ specific concerns. Our Charity & Not-for-Profit law team is intentional about developing an intimate understanding of each client’s individual needs and circumstances to ensure that we provide both practical and tailored advice, aiming always to facilitate their visions and strategies, while mitigating all manner of legal and operational risk. We provide sustainable solutions, giving our clients comfort and reassurance regarding legal matters so they can remain mission-focused and concentrate on maximizing their impact.