We have blogged in the past about Ontario’s Office of the Public Guardian and Trustee (the “PGT”) and its role in the protection of incapable adults. Today, I want to discuss the PGT’s role in protecting the public interest in charities and charitable giving here in Ontario.
In writing this blog, I was curious about the number of registered charities in Ontario. As of February 15, 2022, there are 31,078 results from the CRA’s list of charities for registered charities in this province. The CRA’s list of charities is a wonderful public resource to ascertain the status of a charity, whether it is registered, revoked, annulled, penalized, or suspended, before any donations are made.
At the provincial level, the PGT’s website is another wonderful resource for those who are contemplating a donation as well as for those who are in charge of a charitable gift or program.
The PGT has tips and handbooks on becoming an informed donor, and for those who are interested in starting their own non-profit corporation.
There is also a list of duties and obligations for those who are the directors of a charitable corporation and these duties include the duty to be reasonable, prudent, and judicious, the duty to carry out the charitable purposes of the organization, the duty to account, and the duty to act gratuitously.
On the duty to act gratuitously in particular, a director of a charitable organization cannot be paid for his/her professional services to the charity unless it is expressly permitted by a court order, which may be made under section 13 of the Charities Accounting Act.
One last tip for the day, where applicable, notice must be given to charities of their gift under a Will within one month of the testator’s death under section 1 of the Charities Accounting Act. Notice is also required for the PGT, in addition to the charity, where the gift was made under an instrument other than a Will, such as for example, an inter vivos trust.
Thanks for reading!