Preface -- 1. Nonprofit corruption: Description, causes, and effects -- 2Nonprofits by the numbers: Data overview and stakeholder interests -- 3. Misuse, misdemeanors, and felonies: The levels of nonprofit malfeasance -- 4. When philanthropy goes wrong: The role of agency problems and poor...

Canadian charities need a new regulatory system. Currently, charities are regulated primarily at the federal level by the Canada Revenue Agency (CRA). But because charities, by virtue of the donation tax credit, can reduce the tax base, the CRA’s regulating them conflicts with its mandate to...

Canada’s public foundations and charities got a helping hand from Ottawa last year when the May federal budget removed the capital gains tax on listed securities given as donations. While the change facilitated gifts of stock to these public organizations, their philanthropic cousins, private...