Gardiner Roberts LLP has developed an extensive body of knowledge in the Non-Profit and Charitable Organizations field that is continuously enhanced through our daily practice and covers all of the services described below. With a view to continually enhancing our practice in this area, our services, advice and counsel include:

Establishment and Organization

• Organization structure, including corporate objects and activities, membership and governance arrangements
• Trust agreements
• Incorporation documents and by-laws, trust documents, organizational meetings

Governance and Maintenance

• Advising on proceedings at board and member meetings, governance issues, by-law development and amendments
• Corporate minute books, government filings, annual meeting agenda and materials
• Charitable trusts and trustees
• Assisting auditors
• Directors and officers insurance review
• Continuance under Canada and Ontario Not-for-Profit Corporations Acts

Tax and Registration Issues

• Charitable registration, including preparing applications and negotiating with Canada Revenue Agency
• Disbursement quotas, permission to accumulate funds
• Annual information returns
• Intermediate sanctions
• Assisting with tax audits
• HST and provincial sales tax issues
• Non-profit tax status

Business and Program Activities

• Program development and implementation
• Industry and trade associations
• Public-private partnerships, joint ventures and agency relationships
• Structuring and implementing social enterprises
• Innovative financing

Government Relations and Regulatory Services

• Legislative compliance
• Negotiations with federal, provincial and municipal governments, agencies and boards, professional and industry licensing and regulatory bodies
• Dealings with Canada Revenue Agency and the Ontario Public Guardian and Trustee
• Privacy and cyber and physical security issues

Fundraising

• Donors and their advisors.
• Fundraising agreements, activities and campaigns including charitable gaming and capital campaigns
• Submissions and negotiations with government and private funding agencies
• Planned giving, including use of hybrid structures
• Sponsorship agreements

Business Services and Dispute Resolution

• Commercial and business matters such as employment, personnel, consulting arrangements, purchase and lease of space or equipment, advertising
• Liability and insurance issues, resolution of disputes with members and third parties
• Litigation and dispute resolution services

Technology and Intellectual Property

• Contracts for purchase and lease of technology and acquisition of software
• Trademarks, copyrights and other intellectual assets
• Commercialization of intellectual assets
• Online fundraising, receipting, communications