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Donation Incentives: The Canadian Advantage

Date: September 22, 2016 Author: aque Categories: Latest News

Canada has the most generous tax incentives for charitable giving in the world, but their nature and extent are largely unknown to Canadians. Why does this paradox exist?  There are practical issues that shape our understanding of charitable tax incentives and some practical benefits. For starters, it is helpful to understand that the Canadian tax system is grounded in unspoken social policy: we all must contribute to society, but there is a choice whether you do so by paying taxes or...

Community-Based Scholarships

Date: September 2, 2016 Author: aque Categories: Latest News

Establishing a scholarship, bursary or other educational award is a popular charitable purpose in estate plans of the charitably-minded.   There are two ways to create these awards: 1) establish at an educational institution; or 2) establish at a foundation or charity to target a particular community.  Generally educational institutions, particularly at the post-secondary level, do an excellent job of administering awards.  In my work, however, I have found a growing number of donors who...


Date: June 17, 2014 Author: aque Categories: Latest News

The cover article of the Globe and Mail Report on Business Magazine featured a provocative quotation by a cemetery industry executive. “In what other business in the world is the buyer given a warranty that extends to the end of time?” The answer – if you replace “buyer” with “donor” -- is foundations that manage endowments and other long-term funds and encourage gifts in estate plans. The question points to an underlying practical issue: forever is a long time. What are the...

Aqueduct v. Private Foundations: Administration

Date: March 31, 2014 Author: aque Categories: Latest News

Donor advised funds are often promoted by making comparisons to private foundations. In some ways donor advised funds are very similar to private foundations, but there are key practical distinctions. It is helpful for philanthropists to understand the differences between the two structures.    One of the major advantages of a donor advised fund is the administrative support provided to the philanthropist.   At Aqueduct Foundation, this support has a variety of dimensions.  A donor...

Market Timing and Exceptional Giving

Date: November 20, 2013 Author: aque Categories: Latest News

When it comes to "exceptional" charitable giving, timing matters. The recent surge in stock market indexes in Canada and the U.S. presents an opportunity for donating public securities. It's a moment that is important for philanthropic individuals and their advisors to recognize and understand. Exceptional charitable giving is different than annual giving. Annual, regular gifts are typically from income and are triggered by a solicitation or simple altruism. Philanthropic research shows tax...

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