Chapter 1. Introduction: charitable and not-for-profit organizations
A. Overview
B. Introduction
C. Defining charitable and not-for-profit organizations
D. What is "charitable"
Chapter 2. Legal structures for charitable and not-for-profit organizations
A. Overview
B. Types of legal structures
C. Advantages and disadvantages of the legal structures
Chapter 3. Incorporating a charitable or not-for-profit organization
A. Organization
B. Incorporation
Chapter 4. The organization in operation: organizational by-laws and statutory requirements
A. Overview
B. General comments on by-laws
C. Unincorporated associations
D. Corporate by-laws
E. Statutory Provisions
F. Rules of procedure or rules of order
Chapter 5. The organization in operation: maintaining, operating and changing the organization
A. Overview
B. Maintaining the organization
C. Financial reporting
D. Fundamental changes
Chapter 6. Officers, directors and trustees: the standards of care
A. Introduction
B. Approaches to governance
C. Standards of care
D. Trustees
E. Statutory
F. Preventing problems
G. Board management of risk
Chapter 7. Members and their relationship with the organization
A. Overview
B. Introduction
C. Common law provisions of the contractual relationship
D. Statutory provisions of the contractual relationship
Chapter 8. Taxation and charitable and not-for-profit organizations
A. Overview
B. Federal Income Tax Act
C. Ontario Corporations Tax Act
D. Consumption Taxes
E. Property Taxes
Chapter 9. Supervision of charitable organizations
A. Overview
B. Role of public guardian and trustee
C. Doctrine of cy-pres
D. Judicial supervision
Chapter 10. Fundrasing
A. Introduction
B. Role of directors
C. Ethical standards
D. Developing the strategy
E. Compliance with the law
F. Defining "gift"
G. Charitable gaming
H. Special events
I. Internet and charitable not-for-profit websites
Appendix A: Concordance of legislation by major issues and jurisdiction A
Incorporation Statutes
Appendix B: List of addresses
Appendix C: Checklists
Appendix D: Precedents
Index