The Learning Institute

Slides: Adapting to Evolving Disbursement Quota Regulations

As community foundations, staying up-to-date with CRAs’s regulatory requirements is important to ensure your purpose is fulfilled effectively. Disbursement quotas are an essential aspect of maintaining tax-exempt status for community foundations. However, recent changes to the Disbursement Quota have provided challenges and opportunities for foundations committed to making a difference. This webinar aims to provide…

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The Learning Institute

Webinar: Adapting to Evolving Disbursement Quota Regulations

As community foundations, staying up-to-date with CRAs’s regulatory requirements is important to ensure your purpose is fulfilled effectively. Disbursement quotas are an essential aspect of maintaining tax-exempt status for community foundations. However, recent changes to the Disbursement Quota have provided challenges and opportunities for foundations committed to making a difference. This webinar aims to provide…

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The Learning Institute

Understanding and calculating your disbursement quota | Webinar

The Canadian Revenue Agency recently made changes to the disbursement quota. In this session, join Miller Thomson LLP, to learn more about calculating your disbursement quota and how the changes to the disbursement quota may affect your community foundation.

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Understanding and calculating your disbursement quota | Slides

The Canadian Revenue Agency recently made changes to the disbursement quota. In this session, join Miller Thomson LLP, to learn more about calculating your disbursement quota and how the changes to the disbursement quota may affect your community foundation.

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Factsheet | Understanding your Disbursement Quota

The following fact sheet explains what a Disbursement Quota is. It also highlights the amendments to the Income Tax Act (Canada) (the “ITA”) that came into effect on June 23, 2022. The amendments introduce new “qualifying disbursement” rules. Canada Revenue Agency (“CRA”) issued its draft administrative guidance interpreting the new rules, entitled “Registered charities making…

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The Learning Institute

Structuring an Investment Committee | Slides

Investment committees make important decisions about how to invest the financial assets of community foundations. Strategic investment practices can provide a financial return for community foundations and help manage the risks to come. Have you reflected on your current structure? Join Leith Wheeler Investment Counsel to learn more about establishing a successful investment program.

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The Learning Institute

Structuring an Investment Committee | Factsheet

The following fact sheet provides you with an overview of the roles of an investment committee within your community foundation. It also provides detailed information on how to structure an investment committee.

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Template Request for Proposal – Foundation Investment Manager

This template outlines questions to ask when your community foundation is searching for an investment manager. These include questions about the firm’s experience and strategy, information on their fees and information about their client services. Feel free to customize this template to reflect the needs and interests of your foundation.

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The Learning Institute

Fact Sheet: Changes for Charities in Budget 2022

The following fact sheet summarizes the amendments to the Income Tax Act (Canada) (the “ITA”) that have been enacted by the Budget Implementation Act, 2022, No. 1 (the “BIA”), as well as the amendments that have been proposed in the Federal Budget 2022.

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The Learning Institute

Community Foundation Network & Membership Benefits 2025

Together, community foundations are one of the world’s largest philanthropic networks. In Canada, The Winnipeg Foundation set the stage in 1921 for what is now a century of community foundations making the places we live, work, and play more resilient. The collective, collaborative impact of community foundations is growing, as we aspire to deepen relationships,…

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