site maintained by the / page sous la supervision de
Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE/CSES)
(François Brouard, DBA, FCPA, FCA, Director, SCSE-CSES)
Sprott School of Business, Carleton University • Ottawa, Ontario, Canada
(associé avec le / associated with Réseau canadien de recherche partenariale sur la philanthropie / Canadian Philanthropy Partnership Research Network (Philab) Philab site web)
The T3010 DATA USERS RESEARCH GROUP is a group of interested individuals who want to share information about the T3010 data. T3010 form is the Registered Charity Information Return under the supervision of Charities Directorate, Canada Revenue Agency (CRA). The group is also interested by all the data on the nonprofit sector. It is operated on a voluntary basis. Since 2011, members of the T3010 Data Users Research Group have regular discussion by teleconference on different challenges associated with the use of T3010 data. The interests of the members of the T3010 data users group are wide ranging in terms of applicability, but are also focused on a) having access to a common data set that would provide a basis for comparative research; b) identifying the incidence of errors and oversights which could be addressed, either by CRA or researchers; c) identifying gaps in T3010 data which prevents research from taking place; and d) engaging in collaborative research.
Le GROUPE DE RECHERCHE DES UTILISATEURS DES DONNÉES DE LA T3010 est un groupe d’individus intéressés à partager de l’information sur les données de la T3010. Le formulaire T3010 est la Déclaration de renseignements des organismes de bienfaisance sous la supervision de la Direction des organismes de bienfaisance, Agence de revenu de Canada (ARC). Le groupe s’intéresse aussi aux données du secteur sans but lucratif. Il s’agit d’un groupe fonctionnant sur base volontaire. Depuis 2011, les membres du Groupe de recherche des utilisateurs des données de la T3010 ont des rencontres régulières via téléconférence relativement à divers défis associés à l’utilisation des données de la T3010. Les intérêts des membres du groupe sont variés, mais visent a) l’accès à une base de données communes pouvant permettre des recherches comparatives; b) l’identification de l’incidence des erreurs qui pourrait être revues ou corrigées, soit par l’ARC ou les chercheurs; c) l’identification des brêches dans les données de la T3010 prévenant des recherches; et d) l’engagement de recherches collaboratives.
Members / Membres
Francois BROUARD, SCSE-CSES, Sprott School of Business, Carleton University (organizer 2014- )
Peter R. ELSON, School of Public Administration, University of Victoria (organizer 2011-2014)
Kris ARCHIE, Circle on Philanthropy
Steven AYER, consultant
Arlene BATTISHILL, researcher
Omer CHOUINARD, Département de sociologie, Université de Moncton
Benjamin DACHIS, Public Affairs, C.D. Howe Institute
Robert DELANEY, Charities Directorate, Canada Revenue Agency (CRA)
Rose Anne DEVLIN, Faculté des sciences sociales, Département d’économie, Université d’Ottawa
Michael FAUBERT, Ajah / Univerty of Toronto / GRNDS
Jean-Marc FONTAN, Philab, Département de sociologie, Université du Québec à Montréal (UQAM)
Milton FRIESEN, Independent Consultant
Michele FUGIEL GARTNER, Philanthropic Foundations Canada
Nathan GRASSE, MPNL – School of Public Policy and Administration, Carleton University
Sharmila KHARE, Charities Directorate, Canada Revenue Agency (CRA)
Sara KRYNITZKI, Philanthropic Foundations Canada
Iryna KRYVORUCHKO, Johnson-Shoyama Graduate School of Public Policy, University of Regina
David LASBY, Imagine Canada
Michael LENCZNER, Ajah
Karine LEVASSEUR, Political Science, University of Manitoba
Manuel LITALIEN, Social Welfare and Social Development, Nipissing University
Arlene MACDONALD, Advisory Committee on the Charitable Sector (ACCS), Data group
Ben MCNAMEE, Ajah
Abigail PAYNE, SEAL, Department of Economics, McMaster University
Catherine PEARL, Bissett School of Business, Mount Royal University
Alexander PETRIC, doctoral student, Planning and Development, University of Waterloo
Gena ROTSTEIN, consultant, Karma and Cents
André SCOTT, Charities Tax Policy, Department of Finance Canada
Elizabeth SEARING, School of Economic, Political and Policy Sciences, University of Texas at Dallas
Ushnish SENGUPTA, University of Toronto
Osvaldo SERNA, Employment and Social Development Canada (ESDC)
Suzanne WEHBE, Charities Directorate, Canada Revenue Agency (CRA)
Rosalie WYONCH, C.D Howe Institute
Geoff ZAKAIB, XBRL Canada
If you want to participate actively in the T3010 Data Users Research Group, please contact francois.brouard@carleton.ca
Si vous voulez participer activement au Groupe de recherche des utilisateurs des données de la T3010, contactez: francois.brouard@carleton.ca
Sources of T3010 + Nonprofit information
Canadian charities and NPO
– CRA Charities Listings Basic Search / Advanced Search
/ Liste des organismes de bienfaisance Recherche de base / Recherche avancée
– Open Government of Canada Open Data Portal / Open Data Inventory
– charitydata.ca – Blumbergs website
– Secure Empirical Analysis Lab (SEAL) – McMaster University website
– Global Register of Nonprofit Data Sources (GRNDS) website
– Charity Insights Canada Project (CICP) website EN / General page EN/FR
/ Projet Canada perspectives des organismes de bienfaisance (PCPOB) website FR
– Canadian Open Data Society website EN
/ Communauté canadienne des données ouvertes website FR
– List of municipal or public bodies performing a function of government in Canada registered as qualified donees List EN
/ Liste des organismes municipaux ou publics qui remplissent une fonction gouvernementale au Canada enregistrés comme donataires reconnus Liste FR
US 501(c)(3) charities
– Nonprofit Open data Collective – Open Data for Nonprofit Research website – US data
– IRS Tax Exempt Organization Search website
– IRS Exempt Organizations Business Msater File Extract (EO BMF) website
– Guidestar/Candid website
– Charity Watch website
– BBB Better Business Bureau give.org website
– Propublica website
– National Center for Charitable Status website
– Economic Research Institute NPO Comparables assessor website
T3010 Group Events
T3010 Research Group ACCS/CSDWG Consultation Session November 19, 2020 (virtual)
Agenda of the Consultation (by invitation only) PDF
Discussion Paper – Report on 2020 T3010 Group ACCS/CSDWG Consultation (December 2020) PDF
T3010 Users Research Day May 26, 2014 – Sprott School of Business, Carleton University • Ottawa, Ontario
Poster of the Research Day PDF
Agenda of the Research Day (by invitation only) PDF
Discussion Paper – T3010 Challenges for Research (May 2014) PDF
Discussion Paper – Suggestions to Improve the T3010 for Research (May 2014) PDF
Discussion Paper – Report on 2014 T3010 Users Research Day (August 2014) PDF
Governmental agencies/groups
/ Organismes/groupes gouvernementaux
Canada Revenue Agency (CRA), Charities Directorate
/ Agence de revenu du Canada (ARC), Direction des organismes de bienfaisance
CRA Charities Directorate website EN
/ ARC Direction des organismes de bienfaisance siteweb FR
Charities and giving – A to Z index website EN
/ Organismes de bienfaisance et dons – Index A à Z siteweb FR
Advisory Committee on the Charitable Sector (ACCS)
/ Comité consultatif sur le secteur de la bienfaisance (CCSB)
The Advisory Committee on the Charitable Sector (ACCS) website EN
+ Charitable Sector Data Working Group (CSDWG)
/ Comité consultatif sur le secteur de la bienfaisance (CCSB) siteweb FR
+ Groupe de travail sur les données du secteur de la bienfaisance (GTDSB)
- Report / Rapport No 1 (Janvier / January 2021) PDF EN / PDF FR
- Report / Rapport No 2 (Avril / April 2021) PDF EN / PDF FR
- Report / Rapport No 3 (June/July / Juin/Juillet 2021) PDF EN / PDF FR
- Report / Rapport No 4 (October / Octobre 2024) link EN / lien FR / PDF EN / PDF FR
Senate Committee / Comité sénatorial
Special Senate Committee on the Charitable Sector website EN
/ Comité sénatorial spécial sur le secteur de la bienfaisance site web FR
- Report / Rapport (June / juin 2019) PDF EN / PDF FR
- Response of government / Réponse du gouvernement (March 30 mars 2021) PDF EN / PDF FR
Nonprofit Federal Data Working Group (NFDWG) / Groupe de travail sur les données fédérales sur les OBNL (GTDFO)
site Imagine Canada EN / site Imagine Canada FR
Other groups on data / Autres groupe sur les données
Decolonizing Data Institute website EN
Publications around T3010 and data
/ Publications autour de la T3010 et des données
2024
- Blumberg, M. (2024). RCAAA Transparency Project 2023 – Registered Canadian Amateur Athletic Association filings and their financial statements, January 9. link
- Blumberg, M. (2024). CRA Charities Directorate recently released their ‘Report on the Charities Program 2021 to 2022’ – it has interesting information and we provide some comments on the report, March 24. link
- Blumberg, M. (2024). RCAAA Transparency Project 2023 – Registered Canadian Amateur Athletic Association filings and their financial statements, January 9. link
- Blumberg, M. (2024). Statistics Canadas’ numbers for 2022 donations to registered charities have been released, April 3. link
- Blumberg, M. (2024). Carleton releases 4 new notes on Canadian charities divided by poverty, education, religion and other, July 1. link
- Blumberg, M. (2024). Ottawa Citizen ‘Renfrew hospital quietly transferring $9.6 million to not-for-profit sparks investigation’ – interesting article on charities and transparency, July 28. link
- Blumberg, M. (2024). Almost 660 municipal or public bodies performing a function of government in Canada registered as qualified donees – mostly indigenous bands, September 4. link
- Blumberg, M. (2024). Some quick stats on the Canada Not-for-profit Corporations Act (‘CNCA’) and thoughts for new groups establishing a-non-profit corporation in Canada, September 22. link
- Blumberg, M. (2024). Q and A from CRA about grant to grantees under the qualifying disbursement rules, September 26. link / PDF Q&A summary
- Blumberg, M. (2024). How many Canadian registered charities have filed their T3010s using CRA online system?, October 11. link
- Blumberg, M. (2024). What is the average revenue of a Canadian registered charity?, October 18. link
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the Canadian Charity Sector 2022, March 24, 18p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the Atlantic Provinces Charity Sector 2022 (Newfoundland and Labrador, New Brunswick, Nova Scotia, Prince Edward Island), March 31, 22p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the Ontario Charity Sector 2022, April 9, 21p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the Quebec Charity Sector 2022, April 9, 20p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the British Columbia Charity Sector 2022, April 9, 20p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of the Alberta Charity Sector 2022, April 9, 18p. PDF
- Blumberg, M., Pasha, H. (2024). Largest Gifts from Canadian Charities to all other Qualified Donees in 2022, June 17, 115p. PDF
- Blumberg, M., Pasha, H. (2024). Largest Canadian Registered Charities by Employment Compensation (in 2022), June 19, 243p. PDF
- Blumberg, M., Pasha, H. (2024). How much did the largest Canadian private foundations spend in 2022?, June 19, 51p. PDF
- Blumberg, M., Pasha, H. (2024). Which Charities Received the Most Money from Federal Government in 2022?, June 19, 238p. PDF
- Blumberg, M., Pasha, H. (2024). Which Canadian Registered Charities Received the Most Money from Provincial Governments in 2022?, June 19, 223p. PDF
- Blumberg, M., Pasha, H. (2024). Which Canadian Registered Charities Received the Most Money from Canadian Municipal Governments in 2022?, June 19, 215p. PDF
- Blumberg, M., Pasha, H. (2024). Which Canadian charities spent money on foreign activities in 2022 and how much did they spend?, June 19, 68p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of Charitable Organizations in the Canadian Charity Sector 2022, June 21, 17p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of Private Foundations in the Canadian Charity Sector 2022, June 21, 17p. PDF
- Blumberg, M., Pasha, H. (2024). Blumbergs’ Snapshot of Public Foundations in the Canadian Charity Sector 2022, June 21, 17p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Registered Charities Statistics – An examination of CRA data, #PARG 2024-39RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 11, 20p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Charities, Donations and Nonprofits – An examination of tax expenditures, #PARG 2024-41RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, May 6, 57p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Registered Charities Analysis – An examination of entities aiming for ‘Relief of poverty’, #PARG 2024-42RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, May 25, 14p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Registered Charities Analysis – An examination of entities aiming for ‘Advancement of education’, #PARG 2024-43RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, May 25, 14p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Registered Charities Analysis – An examination of entities aiming for ‘Advancement of religion’, #PARG 2024-44RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, May 25, 15p. PDF
- Brouard, F., Litalien, M. (2024). Canadian Registered Charities Analysis – An examination of entities aiming for ‘Other purpose beneficial to the community’, #PARG 2024-45RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, May 25, 22p. PDF
- Canada Revenue Agency (2024). Report on the Charities Program 2021 to 2022, March 14. link EN
/ Agence de revenu du Canada (2024). Rapport sur le Programe des organismes de bienfaisance 2021 à 2022, 14 mars. link FR - Canada Revenue Agency (2024). Report on the Charities Program 2022 to 2023. link EN
/ Agence de revenu du Canada (2024). Rapport sur le Programe des organismes de bienfaisance 2022 à 2023. link FR - CTF/FCF (2024). Policy Forum: Tax Treatment of Charities, Canadian Tax Journal, 72(2), 315-374. link
- Brooks, K., Milligan, K., Sandler, D. (2024). Policy Forum: Editors’ Introduction Tax Treatment of Charities, Canadian Tax Journal, 72(2), 315-316. PDF
- Hickey, R., Abigail Payne, A., Smith, J. (2024). Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada, Canadian Tax Journal, 72(2), 317-327. PDF
- McMillan, L. (2024). Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits – More Information, Please!, Canadian Tax Journal, 72(2), 329-346. PDF
- Khovrenkov, I. (2024). Policy Forum: Half-Siblings or Close Cousins! Contrasting Operating and Grant-Making Foundations Through a Disbursement Policy Lens, Canadian Tax Journal, 72(2), 347-358. PDF
- Chan, K. (2024). Policy Forum: The Registered Charity Appeals Process – More Reasons (and a Few Proposals) for Reform, Canadian Tax Journal, 72(2), 359-374. PDF
2023
- Blumberg, M. (2023). Key statistics on Canada’s charity and non-profit sector 2023, January 13. link
- Blumberg, M. (2023). CRA ATIP Disclosure Information – T3010 Forms of Various Charities, Blog Canada Charity Law, March 29. link
- Blumberg, M. (2023). CRA’s Charities Listing vs Blumbergs’ CharityData.ca 2023, Blog Canada Charity Law, April 29. link
- Blumberg, M. (2023). Detailed information on changes to the T3010 line numbers from CRA for registered charities and CRA data dictionary, Blog Canada Charity Law, May 31. link
- Blumberg, M. (2023). List of registered journalism organizations (RJOs) now up to 10 organizations and they should remember their compliance obligations, Blog Canada Charity Law, October 15. link
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Canadian Charity Sector 2021, March 17, 17p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Ontario Charity Sector 2021, March 18, 19p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the British Columbia Charity Sector 2021, May 24, 19p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Atlantic Provinces Charity Sector 2021 (Newfoundland and Labrador, New Brunswick, Nova Scotia, Prince Edward Island), May 25, 19p. PDF
- Blumberg, M., Pasha, H. (2023). Breakdown of Data on CRA Categories for the Canadian Registered Charity Sector, May 30, 16p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Québec Charity Sector 2021, June 1, 19p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Charitable Organizations in Canadian Charity Sector 2021, December 28, 17p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Public Foundations in the Canadian Charity Sector 2021, December 28, 17p. PDF
- Blumberg, M., Pasha, H. (2023). Blumbergs’ Snapshot of the Private Foundations in the Canadian Charity Sector 2021, December 28, 17p. PDF
- Blumbergs (2023). CRA Categories List, May, 6p. PDF
- Brouard, F. (2023). Canada Soccer – Financial Information: Issues about transparency and equity for women, #PARG 2023-22RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, February 12, 24p. PDF
- Brouard, F. (2023). Note on Nonprofits and Charities Taxation, May, 22p. PDF
- Brouard, F. (2023). «Advancing the Critical Role of T3010 and Civic Data in Community Building», State of Canada’s Cities – At the Crosswords Maximizing Possibilities, Canadian Urban Institute / Institut Urbain du Canada, November, 238p. (p.177-180) PDF / REPORT
- Brouard, F., Litalien, M. (2023). La philanthropie auprès des humoristes québécois, SÉRIEUX? Humour : Savoirs et pratiques, 2(1), 8-35. PDF
- Brouard, F., Litalien, M., Perreault, L. (2023). Canadian Foundations Associated with Professional Sports Clubs – Overview, #PARG 2023-23RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 10p. PDF
- Brouard, F., Litalien, M., Perreault, L. (2023). Canadian Foundations Associated with Professional Sports Clubs – Case studies and comparison, Philab Research Paper, Canadian Philanthropy Partnership Research Network (Philab), Carleton University / Nipissing University, December 2023, 172p. PDF
- Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canada – Existing and proposed organizational structure, #PARG 2023-21RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 22p. PDF
- Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canadian Provinces & Territories – Governance and Finances of Hockey Canada members, #PARG 2023-20RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 28p. PDF
- Brouard, F., Pilon, M., Webb, A. (2023). Hockey Canada Governance – Existing Situation and Suggestions by Judge Cromwell (2023), #PARG 2023-19RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 13p. PDF
- Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canadian Provinces & Territories – Membership statistics from Hockey Canada, #PARG 2023-18RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 29p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – OSEG Foundation (Ottawa), #PARG 2023-24RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 10p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Senators Community Foundation (Ottawa), #PARG 2023-25RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 10p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Fondation du Club de Hockey Canadien pour l’enfance (Montréal), #PARG 2023-26RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Fondation des Alouettes (Montréal), #PARG 2023-27RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 8p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Fondation Impact de Montréal (Montréal), #PARG 2023-28RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 8p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – MLSE Foundation (Toronto), #PARG 2023-29RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Jays Care Foundation (Toronto), #PARG 2023-30RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 8p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – True North Youth Foundation (Winnipeg), #PARG 2023-31RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Saskatchewan Roughrider Foundation (Regina), #PARG 2023-32RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Calgary Flames Foundation (Calgary), #PARG 2023-33RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Edmonton Oilers Community Foundation (Edmonton), #PARG 2023-34RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 9p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Canucks for Kids Fund (Vancouver) and Vancouver Canucks Alumni Foundation, #PARG 2023-35RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 13p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Whitecaps Foundation (Vancouver), #PARG 2023-36RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 8p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – BC Lions Alumni Association Foundation (Vancouver), #PARG 2023-37RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 8p. PDF
- Brouard, F., Perreault, L., Litalien, M. (2023). Canadian Foundations Associated with Professional Sports Clubs – Comparative analysis, #PARG 2023-38RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, December 3, 2023, 21p. PDF
- Devlin, R.A., Planatscher, M. (2023). Government Funding of Charities Serving Indigenous Peoples, Canadian Tax Journal / Revue fiscale canadienne, 71(3), 701-730. PDF
- Deri Armstrong, C,D., Devlin, R.A., Seifi, F. (2023). Build it and they will come: Volunteer opportunities and volunteering, Canadian Journal of Economics / Revue canadienne d’économique, July 19. DOI:10.1111/caje.12671 link
- ESDC / EDSC (2023). Introduction to the Satellite Account for Non-profit Institutions and Volunteering (SANIV), Social Innovation & Community Development Directorate, Employment & Social Development Canada (ESDC), October 18, 13 slides. PDF EN
/ Introduction au Compte satellite des institutions sans but lucratif et du bénévolat (SANIV), Direction de l’innovation sociale et du développement communautaire, Emploi et Développement social Canada (EDSC), 18 octobre, 13 diapos. PDF FR - Philanthropic Foundations Canada (2023). Overhauling the T3010 – Reworking the annual return charities submit to the Government of Canada for transparency and accountability, Position Paper, April 24, 11p. PDF
2022
- Blumberg, M. (2022). Registered Canadian Amateur Athletic Associations and their financial statements, July 12. link
- Blumberg, M. (2022). CRA audit statistics released through freedom of information in 2022, July 8, 8p. PDF
- Blumberg, M. (2022). When is a financial statement not a financial statement?, July 27. link
- Blumberg, M., Pasha, H. (2022). Gifts by Canadian Charities to the Registered Foreign Universities in 2019, April 29, 23p. PDF
- Blumberg, M., Pasha, H. (2022). Gifts by Canadian Charities to the United Nations and its Agencies in 2019, April 30, 5p. PDF
- Blumberg, M., Pasha, H. (2022). Gifts by Canadian Charities to Donor Advised Funds in 2019, April 30, 7p. PDF
- Blumberg, M., Pasha, H. (2022). Blumbergs’ Snapshot of the Canadian Charity Sector 2020, August 6, 17p. PDF
- Blumberg, M., Pasha, H. (2022). Blumbergs’ Snapshot of the Ontario Charity Sector 2020, November 28, 17p. PDF
- Brouard, F., Webb, A., Pilon, M. (2022). Registered Canadian Amateur Athletic Association (RCAAA) – List of RCAAA and issues on financial information, PARG #2022-16RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, November 9, 19p. PDF
- Brouard, F., Pilon, M., Webb, A. (2022). Hockey Canada – Financial Information: issues about transparency and responsiveness, #PARG 2022-12NR, Research Note, Professional Accounting Research Group (PARG). Sprott School of Business, Carleton University, 11 October, 37p. PDF
- Deri Armstrong, C,D., Devlin, R.A., Seifi, F. (2022). Doing good, feeling good: causal evidence from volunteers, Review of Social Economy, 80(3), 336-358. (published July 2020). DOI:10.1080/00346764.2020.1761992 link
- Dunham, S., Rosenblood, L. (2022). The Cost of Religion in Canada – More than just the money The concluding report in a 5-part series, Centre for Inquiry Canada, January, 12p. PDF / link
- Groupe de travail sur les données fédérales sur les OBNL (2022). Mémoire pour les consultations prébudgétaires en prévision du budget fédéral 2023, août, 7p. PDF mémoire FR / Prorités bannière FR / Prorités carré FR
- Kosovac Sykes, A. (2022). CHEO case study examining the financial relationship between a hospital and its foundation, Master of science in Management, Carleton University, April, 151p. PDF
- Longtin, D. (2022). Portrait des fondations canadiennes en 2020: l’enjeu de la justice sociale et environnementale, cahier de recherche, Philab, Novembre, 158p. PDF
- Nonprofit Federal Data Working Group (2022). Submission for the Pre-Budget Consultations in Advance of the 2023 Federal Budget, August, 6p. PDF submission EN / Priorities Banner EN / Priorities Square EN
2021
- Advisory Committee on the Charitable Sector (ACCS) (2021). Report #1 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, January, 26p. link EN / PDF EN
/ Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Premier rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Janvier, 29p. link FR / PDF FR - Advisory Committee on the Charitable Sector (ACCS) (2021). Report #2 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, April 28p. link EN / PDF EN
/ Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Deuxième rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Avril, 30p. link FR / PDF FR - Advisory Committee on the Charitable Sector (ACCS) (2021). Report #3 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, June/July 25p. link EN / PDF EN
/ Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Troisième rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Juin/Juillet, 30p. link FR / PDF FR - Advisory Committee on the Charitable Sector (ACCS) (2021). Advisory Committee to the Charitable Sector (ACCS) Submission to Finance Canada on Disbursement Quota Reform, August 31, 11p. PDF EN
- Blumberg, M. (2021). T3010 Master Public Data Dictionary, January. link / Excel sheet
- Blumberg, M. (2021). Written Submission for the Pre-Budget Consultations in Advance of the Upcoming Federal Budget on Transparency and Accountability in the Non-profit and Charity Sector – Submission to the House of Commons Standing Committee on Finance, July 29, 6p. PDF
- Blumberg, M., Lang, J. (2021). Should the disbursement quota for registered charities in Canada change or be left alone?, September 24, 19p. PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the British Columbia Charity Sector 2018, February 15, 18p. PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the Alberta Charity Sector 2018, February 15, 18p. PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the Québec Charity Sector 2018 , February 15, 18p. PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the Ontario Charity Sector 2018, February 15, 18p. PDF
- Blumberg, M. How has COVID affected funding of the Canadian Charity Sector? Part 1, March 24. link
- Blumberg, M., Pasha, H. (2021). How has COVID affected funding of the Canadian Charity Sector? Part 2, June 9, 5p. PDF
- Blumberg, M., Pasha, H., Oyler, D. (2021). Blumbergs’ Snapshot of the Nova Scotia Charity Sector 2018, March 3, 18p. PDF
- Blumberg, M., Pasha, H., Oyler, D. (2021). Blumbergs’ Snapshot of the Canadian Charity Sector 2018: Fundraising activities, March 18, 11p. PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the Canadian Charity Sector 2019, September 5, 17p. link / PDF
- Blumberg, M., Pasha, H. (2021). Blumbergs’ Snapshot of the Ontario Charity Sector 2019, September 5, 18p. link / PDF
- Brouard, F., Elson, P.R., Levasseur, K. (2021). The T3010 Users Research Group: Ten years of experience in collaboration on data, January 10, 5p. Link Philab / PDF
- Brouard, F., Litalien, M. (2021). Commentaires au Ministère des Finances Canada – Consultation sur les organismes de bienfaisance: Stimuler les dépenses de bienfaisance dans nos communautés, 30 septembre, 8p. PDF
- Canadian Bar Association / Association du Barreau canadien (CBA/ABC) (2021). Public Consultations on Disbursement Quota applicable to Charities, June 15, 2p. PDF EN
- Community Foundations of Canada (CFC/FCC) (2021). Rebooting Philanthropy: A Partner in Transforming Canada , Disbursement Quota Consultation, September, 12p. PDF EN
/ Fondations communautaires du Canada (CFC/FCC) (2021). Réinventer la philanthropie canadienne: un partenaire pour transformer le Canada , consultation sur les quotas de décaissement, septembre, 12p. PDF FR - Dunham, S., Rosenblood, L. (2021). The Cost of Religion in Canada – An Introductory Report Exploring Advancement of Religion as a charitable purpose, Centre for Inquiry Canada, April, 21p. PDF / link
- Dunham, S., Rosenblood, L. (2021). The Cost of Religion in Canada – Religious Charities Issuing Tax Receipts The Second in a Series of Reports,, Centre for Inquiry Canada, April, 11p. PDF / link
- Dunham, S., Rosenblood, L. (2021). The Cost of Religion in Canada – Government Transfers to Charities Advancing Religion The third in a series of reports, Centre for Inquiry Canada, May, 8p. PDF / link
- Dunham, S., Rosenblood, L. (2021). The Cost of Religion in Canada – Tax Implications of Charities Advancing Religion The Fourth in a Series of Reports, Centre for Inquiry Canada, May, 14p. PDF / link
- Finance Canada (2021). Consultation: Boosting Charitable Spending in our Communities, open until September 30. link EN / Backgrounder for Disbursement Quota Consultation link EN
/ Finance Canada (2021). Consultation: Stimuler les dépenses de bienfaisance dans nos communautés, ouvert jusqu’au 30 septembre. lien FR / Document d’information – Consultation sur le contingent des versements lien FR - Fritsh, B., Dodds, L., Lambert, M.-R., Anderson, F., Provenzano, M. (2021). Roundtable: Towards a statistical understanding of social purpose organizations in Canada: New data projects by the Government of Canada, ANSER-ARES 2021 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), virtual session 7A, 28 May. PDF slides
- Harper. T. (2021). In first of three reports, charitable sector advisory committee proposes three core reforms, The Philanthropist, March 17, 3p. Link / PDF
- Ivany, M.A. (2021). Rural Philanthropy: Mapping Patterns of Charitable Giving in Newfoundland and Labrador and Canada’s Atlantic Region, Master of science in Rural Planning and Development, University of Guelph, June, 137p. PDF
- Jensen, E. (2021). Recent data releases from Statistics Canada are helpful but more is needed / Nouvelles données publiées par Statistique Canada: Précieuses, mais insuffisantes , May 17 mai. link EN / lien FR
- Lebouthillier, D. (Minister of National Revenue) (2021). Response to the Report of the Special Senate Committee on the Charitable Sector: Catalyst for Change: A Roadmap to a Stronger Charitable Sector, 30 March, 28p. PDF EN
/ Lebouthillier, D. (Ministre du Revenu national) (2021). La réponse au rapport du Comité sénatorial spécial sur le secteur de la bienfaisance: catalyseur du changmeent: une feuille de route pour un secteur d ela bienfaisance plus robuste, 30 mars, 24p. PDF FR - Philab (2021). First report of the ACCS now available, March 19, 2p. link EN
/ Philab (2021). Premier rapport du CCSB maintenant disponible, 19 mars, 2p. link FR - Philanthropic foundations Canada (PFC) (2021). Consultations by the Government of Canada on Boosting Charitable Spending in our Communities – Submission by PFC, September, 33p. PDF EN
/ Fondations philanthropiques Canada (FPC) (2021). Consultations par le Gouvernement du Canada Stimuler les dépenses de bienfaisance dans nos communautés – Mémoire présenté par FPC, septembre, 22p. PDF FR - Policy Wise (2021). Alberta Nonprofit Data Strategy: Registered Charities 2015-2018, May, 22p. (slides) PDF
- Redsky, S., Brascoupe, W., Blumberg, M., Lang, J. (2021). Canadian charities giving to Indigenous Charities and Qualified Donees – 2018, May 31, 64p. PDF
- Sengupta, U. (2021). Using Open Data to Understand Government Policy in Ontario for the Social Economy, ANSER-ARES 2021 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), virtual session 4B, 27 May.
2020
- Blumberg, M. (2020). CRA’s Charities Listing vs. Blumbergs’ Charity Data 2020, April 18. blog post
- Blumberg, M. (2020). If the T3010 annual charity return improves perhaps the charity sector and transparency will also improve, July 20. blog post
- Blumberg, M., Pasha, H., Blumberg, T. (2020). Blumbergs’ Snapshot of the Canadian Charity Sector 2018, October 18, 16p. PDF
- Blumbergs. (2020). Measuring the Canadian Charity Sector 2010-2018 Blumberg Snapshot Round-up, 16 slides. slides
- Brouard, F. (2020). Note on Nonprofits and Charities Taxation, June 4, 21p. PDF
- Brouard, F., Lenczner, M., Patzelt, A. (2020). Report on 2020 T3010 Group ACCS/CSDWG Consultation, SCSE-CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, December, 23p. PDF
- Brouard, F., Pilon, M. (2020). Financial accountability and reporting of foundations in Canada, P.E. Elson, S.A. Lefèvre, J.-M. Fontan (Eds). Philanthropic Foundations in Canada: Landscapes, Indigenous Perspectives and Pathways to Change, Victoria: Telwell (p.54-82). PDF
- Elson, P.R, Lefèvre, S.A., Fontan, J.-M. (Eds). (2020). Philanthropic Foundations in Canada: Landscapes, Indigenous Perspectives and Pathways to Change, Victoria: Telwell, 333p. book PDF
- Levasseur, K., Brouard, F. (2020). Canadian government data’s limitations and the rapidly changing contours of the voluntary sector, manuscript for peer-review journal special issue on methods, October 30.
- The Charity Report (2020). Blumberg Snapshot: Taking measurement of the charity sector, 2010 to 2018, The Charity Report, October 30. link
2019
- Blumberg, M., Sawyer, M., Blumberg, T. (2019). Blumbergs’ Snapshot of the Canadian Charity Sector 2017, October 2, 16p. PDF
- Dunham, S. (2019). The Cost of Religion in Canada – Part 1: Canadian Taxpayers Funding the Advancement of Religion A review of financial data submitted by Canada’s Religious Charities in 2017, Centre for Inquiry Canada, December 9, 12p. PDF / link
- Friesen, M. (2019). The geography of charity, Policy Options / Options politiques, June 18. link
- Khovrenkov, I. (2019). Does foundation giving stimulate or suppress private giving? Evidence from a panel of Canadian charities. Public Finance Review, 47(2), 382-408. link
- Rapport du Comité sénatorial spécial sur le secteur de la bienfaisance (2019). Catalyseur du changement: une feuille de route pour un secteur de la bienfaisance plus robuste, juin, 206p. PDF FR (also in English)
- Report of the Special Senate Committee on the Charitable Sector (2019). Catalyst for Change: A Roadmap to a Stronger Charitable Sector, June, 190p. PDF EN (aussi en français)
2018
- Blumberg, M. (2018). Key statistics on Canada’s charity and non-profit sector, May 17. link
- Blumberg, M., Sawyer, M. (2018). Blumbergs’ Snapshot of the Canadian Charity Sector 2016, October 2, 16p. PDF
- Imagine Canada (2018). Standards Program for Canada’s Charities & Nonprofits. Toronto, ON: Imagine Canada.. link
- Tafa, R.C. (2018). Government Funding of Registered Charities in Canada, major paper M.A., Departnment of Economics, University of Ottawa, April, 50p. PDF
2017
- ANSERJ (2017). Special issue in Canadian foundations, ANSERJ – Canadian Journal of nonprofits and social economy research / Revue canadienne de recherche sur les OSBL et l’économie sociale, vol. 8, no 2. link to issue
- Kryvoruchko, I., Gidluck, L. (2017). Undercovering the Research Potential of Administrative Data on Charitable Foundations in Canada, ANSERJ – Canadian Journal of Nonprofit and Social Economy / Revue canadienne de recherche sur les OSBL et l’économie sociale, 8(2), 24-39. PDF
- Brouard, F., Glass, J. (2017). Understanding information exchanges and reporting by grantmaking foundations, ANSERJ – Canadian Journal of Nonprofit and Social Economy / Revue canadienne de recherche sur les OSBL et l’économie sociale, 8(2), 40-56. PDF
- Blumberg, M. (2017). Largest Gifts from Canadian Charities to Foreign Qualified Donees for 2015, June 3, 5p. PDF
- Blumberg, M. (2017). Differences between a Canadian registered charity (T3010) and a US 501(c)(3) (Form 990) transparency, August 20. link
- Blumberg, M. (2017). Blumbergs’ Snapshot of the Ontario Charity Sector 2015, October 12, 16p. PDF
- Chan, K. (2017). The Advancement of Religion as a Charitable Purpose in an Age of Religious Neutrality Oxford Journal of Law and Religion, 6, 112-136.
- CTF/FCF (2017). Policy Forum: Charities and Political Activities, Canadian Tax Journal, 65(2), 353-418. link
- Carr, B., Macnaughton, A., Milligan, K. (2017). Policy Forum: Editors’ Introduction Political Activities by Charities, Canadian Tax Journal, 65(2), 353-355. PDF
- Hayhoe, R.B., D’Aoust, N.K. (2017). Policy Forum: Using Dual Structures for Political Activities – Charities and Non-profits in the Same Family of Organizations, Canadian Tax Journal, 65(2), 357-365. PDF
- Devlin, R.A. (2017). Policy Forum: Charities and Political Activities (A Tempest in a Teapot?), Canadian Tax Journal, 65(2), 367-378. PDF
- Hale, G. (2017). Policy Forum: Charities and Politics – A Dubious Mix?, Canadian Tax Journal, 65(2), 379-390. PDF
- Parachin, A. (2017). Policy Forum: How and Why to Legislate the Charity-Politics Distinction Under the Income tax Act, Canadian Tax Journal, 65(2), 391-418. PDF
- Fontan, J-M., Elson, P. (Dir.) (2017). Les fondations philanthropiques : de nouveaux acteurs politiques?, Montréal: Presses de l’Université du Québec, 376p. description / fiche
- Seifi, F. (2017). Three Essays on the Determinants of and Returns to Volunteering, PhD thesis, Department of Economics, University of Ottawa, 210p. link / PDF
2016
- Blumberg, M. (2016). Largest Gifts from Canadian Charities to other Qualified Donees for 2013, April 2, 455p. PDF
- Blumberg, M. (2016). Blumbergs’ Snapshot of the Canadian Charity Sector 2014, October 16, 16p. PDF
- Blumberg, M. (2016). Largest Gifts from Canadian Charities to Foreign Qualified Donees in 2014, March 26, 10p. PDF
- Blumberg, M. (2016). Total revenue received from all sources outside Canada by Canadian Registered Charities for 2014, May 24, 172p. PDF
- Brouard, F., Elson, P.R., Levasseur, K. (2016). Comments on Statistics Canada General Social Survey on Giving, Volunteering and Participating 2018 (GSS GVP), March 28, 3p.
- Canada Revenue Agency. Charities Directorate.(2016). Report on the Charities Program 2015-2016. link
- Canada Revenue Agency. Charities Directorate. (2016). Charities Program Update – 2013. link
- Khovrenkov, I. (2016). Size-Based Analysis of Charitable Foundations: New Evidence from Canadian Data. Canadian Public Policy, 42(3), 337-349. doi:doi:10.3138/cpp.2014-033 link
- McMurren, J., Verhuist, S., Young, A. (2016). Open data’s Impact – Opening Canada’s T3010 Charity Information Return Data: Accountability of Charities through Open data, GovLab Omidyar Network, January, 19p. PDF
2015
- Blumberg, M. (2015). Blumbergs’ Snapshot of the Canadian Charity Sector 2013, April 20, 15p. PDF
2014
- Blumberg, M. (2014). Which Charities Received the Most Money from Municipal Governments in 2012?, January 26, 43p. PDF
- Blumberg, M. (2014). Which Charities Received the Most Money from Provincial Governments in 2012?, January 11, 224p. PDF
- Blumberg, M. (2014). Who are the Canadian environmental charities?, February 9, 345p. PDF
- Blumberg, M. (2014). Blumbergs’ Snapshot of the Alberta Charity Sector 2012, April 27, 15p. PDF
- Blumberg, M. (2014). Blumbergs’ Snapshot of the Canadian Charity Sector 2012, July 1, 14p. PDF
- Blumberg, M. (2014). Which Canadian Registered Charities Spent Money on “political activities” and how much did they spend in 2012?, September 6, 36p. PDF
- Blumberg, M. (2014). Blumbergs’ Snapshot of the British Columbia Charity Sector 2012, September 12, 15p. PDF
- Brouard, F. (2014). T3010 Challenges for Research, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, May, 51p. PDF
- Brouard, F. (2014). Suggestions to Improve the T3010 for Research, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, May, 12p. PDF
- Brouard, F. (2014). Report on 2014 T3010 Users Research Day, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, August, 13p. PDF
- Canadian Bar Association (2014). Annual T3010 Information Return and T4033 Guide to Registered Charities, submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, February, 17p., link?
- Deol, H., Spyker, C.L. (2014). Doing Too Much? Financial Vulnerability of Canadian Registered Charities, 2014 American Accounting Association (AAA) Annual Conference, Atlanta, 31p. PDF
- Grenon, L. (2014). Analyse des bénéfices publics tangibles offerts par les organisations religieuses, Revue de droit de l’Université de Sherbrooke, 44(2-3), 531-567. PDF
- Imagine Canada & Philanthropic Foundations Canada. (2014). Assets & Giving trends of Canada’s Grantmaking Foundations, September, 38p. PDF EN (aussi en français)
- Imagine Canada & Philanthropic Foundations Canada. (2014). Actif et dons des fondations donatrices du Canada, Septembre, 38p. PDF FR (also in English)
- Spyker, C.L., Deol, H. (2014). Doing Too Much? Financial Vulnerability of Canadian Registered Charities, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Brock Univesity, 31p. PDF
- Vander Zaag, R. (2014). Trends in CIDA funding to Canadian religious development NGOs: Analysing conflicting studies, Canadian Journal of Development Studies, 35(3), 458-474. DOI: 10.1080/02255189.2014.937405 link
2013
- Audet, F., Paquette, F., Bergeron, S. (2013). Religious nongovernmental organizations and Canadian international aid, 2001-2010: a preliminary study, Canadian Journal of Development Studies, 34(2), 291-320. link
- Blumberg, M. (2013). Blumbergs’ Snapshot of the Canadian Charity Sector 2011, March 6, 13p. PDF
- Blumberg, M. (2013). Blumbergs’ Snapshot of the Ontario Charity Sector 2011, November 9, 14p. PDF
- Blumberg, M. (2013). Blumbergs’ Snapshot of the Canadian Charity Sector 2010, June 10, 13p. PDF
- Blumberg, M. (2013). Community Foundations sorted by alphabetical order, June 2, 21p. PDF
- Blumberg, M. (2013). Which are the largest community foundations in Canada, June 2, 21p. PDF
- Blumberg, M. (2013). Which Canadian community foundations in Canada spent the most in 2011, June 2, 22p. PDF
- Gras, D., Mendoza-Abarca, K.I. (2014). Risky business? The survival implications of exploiting commercial opportunities by nonprofits, Journal of Business Venturing, 29(3), 392-404. link
- Parks, J.M. (2012). Reading the T3010 with a Critical Eye, 2012 National Charity Law Symposium, Toronto, May 4, 59p. PDF
- Spyker, C.L., Deol, H. (2013). T3010 Errors and Inaccuracies and the Impact of Program Offerings on Reporting Inaccuracies for Canadian Registered Charities, ANSER-ARES 2013 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Victoria, June.
- Vander Zaag, R. (2013). Canadian faith-based development NGOs and CIDA funding, Canadian Journal of Development Studies, 34(2), 321-347. link
- Whittaker, L. (2013). Disclosure of Performance Measures in the Annual Reports of Non-profit Organizations Performance. link
2012
- Blumberg, M. (2012). Who and what are Registered National Art Services Organization (RNASO) in Canada?, January 9. link
- Blumberg, M. (2012). Largest Gifts from Canadian Charities to other Qualified Donees – 2010, February 6, 41p. PDF
- Blumberg, M. (2012). Largest Gifts from Canadian Charities to other Qualified Donees for 2011, April 2, 416p. link
- Blumberg, M. (2012). How accurate are the T3010 registered charity information returns when it comes to political activities?, April 2. link
- Blumberg, M. (2012). CRA Category Codes to distinguish charities in the T3010 data, October 1, 2p. link
- Blumberg, M. (2012). Some questions to add to the T3010 Registered Charity Information Return, November 1, 2p. link
- Blumberg (2012). Total revenue received from all sources outside Canada by Canadian Charities in 2010
- Blumberg (2012). Canadians want non-profit transparency and charitable donations to benefit legitimate charities, Submission to the House of Commons Standing Committeee on inance on Motion 559, May 1, 10p. PDF
- Brouard, F., Neilson, L. (2012). Development of a Social Enterprises database: Challenges in Integrating T3010 data, ANSER-ARES 2012 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Waterloo, Canada, 30 May-1 June.
- Brouard, F., Neilson, L., Armenakyan, A.A. (2012). Small Charities: An Analysis of Change in Fundraising Activities SCSE-CSES Research Report, , Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, October, 59p. PDF
- Kryvoruchko, I. (2012). Does Foundation Giving Stimulate or Suppress Private Giving? Evidence from Canadian Charities, ANSER-ARES 2012 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Waterloo, Canada, 30 May-1 June. 32p. PDF
- Neilson, L., Brouard F., Armenakyan, A.A. (2012). Fundraising Methods: Past, Present, Future, SCSE-CSES Research Report, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, October, 39p. PDF
- Payne, A.A. (2012). Changing Landscapes for Charities in Canada: Where Should we go?, SPP Research Papers, School of Public Policy, University of Calgary, 5(34), November, 24p. PDF
2011
- Andreoni, J., Payne, A.A. (2011). Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities, Journal of Public Economics, 95(5-6), 334-343. PDF
- Canadian Bar Association (2011). Annual T3010 Information Return and T4033 Guide to Registered Charities, submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, March, 19p., PDF
- CSCNL (2011). Common Errors on the T3010 related to fundraising costs – Know how to avoid them, Community Sector Council Newfoundland and Labrador (CSCNL), Atlantic Charities Learning Exchange, 24p. PDF
- Grenon, L. (2011). Portrait de la dépense fiscale relative à la bienfaisance: La perspective des personnes vulnérables, Revue de droit de l’Université de Sherbrooke, 41(2), 381-436. PDF
- Lasby, D. (2011). What T3010 Data Tell Us about Charity Financing, The Philanthropist, 24(2), 155-160. PDF
- Spyker, C.L (2011). There is no Accounting for Landscape: Capturing the Demographics of Canadian Registered Charities (2000-2008), Working paper #3, Mount-Royal University, Institute for Nonprofit Studies, 48p. PDF
2010
- Auditor General of Canada (2010). Report of the Auditor General of Canada to the House of Commons, Fall, (Chapter 7 – Registered Charities – Canada Revenue Agency), Ottawa: Office of the Auditor General of Canada, 20p./23p. link / PDF EN / PDF FR
- Elson, P., Spyker, C.L. (2010). Failure to Thrive: Characteristics of Canadian Charities that Voluntarily De-register, ANSER-ARES 2010 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Montréal, June.
- Elson, P., Spyker, C.L. (2010). Bowing Out: A data-base analysis of the voluntary deregistration of Canadian charities, research report, Institute for Nonprofit Studies, Mount Royal University, August.
2009
- Ayer, S.M., Hall, M.H., Vodarek, L. (2009). Perspectives on Fundraising – What charities report to the Canada Revenue Agency. Imagine Canada / Muttart Foundation, June, 56p. PDF
- Spyker, C.L. (2009). Are Registered Charities doing too much? – The effect of program activity drift on Canadian registered charities performance metrics, ANSER-ARES 2009 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Ottawa, May 27-29, 24p.
2007
- Seel, K., Spyker, C.L. (2007). Overview Report of Small and Rural Charities in Canada, manuscript, November 23, 11p.
- Payne, A., Zhao, H. (2007). Uncharitable treatment: Why donations to private and public foundations deserve equal tax status. Toronto, ON: C.D. Howe Institute e-brief, January 9. PDF
2006
- Canadian Bar Association (2006). Review of the Registered Charity Information Return (T3010), submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, June 19, 6p. PDF
- Gumulka, G., Hay, S., Lasby, D. (2006). Building Blocks for Strong Communities – A Profile of Small- and Medium-Sized Organizations in Canada, a research report prepared for Human Resources and Social Development Canada, March, 98p. PDF
- Scott, K., Tsoukalas, S., Roberts, P., Lasby, D. (2006). The Nonprofit and Voluntary Sector In Ontario – Regional highlights of the National survey of nonprofit and voluntary organizations, Imagine Canada and Canadian Council on Social Development/Conseil canadien de développement social, 78p. PDF
2005
- Hall, M.H., Barr, C.W., Easwaramoorthy, M., Wojciech Sokolowski, S., Salamon, L.M. (2005). The Canadian Nonprofit and Voluntary Sector in Comparative Perspective, Toronto: Imagine Canada, 46p. PDF
2004
- Barr, C., McKeown, L., Davidman, K., McIver, D., Lasby, D. (2004). The Rural Charitable Sector Research Initiative – A Portrait of the Nonprofit and Voluntary Sector in Rural Ontario. prepared for the Foundation for Rural Living, Toronto: Canadian Centre for Philanthropy, 52p. PDF
- Hall, M.H., de Wit, M.L., Lasby, D., McIver, D., Evers, T., Johnston, C., McAuley, J., Scott, K., Cucumel, G., Jolin, L., Nicol, R., Berdahl, L., Roach, R., Davies, I., Rowe, P., Frankel, S., Brock, K., Murray, V. (2004). Cornerstones of Community: Highlights of the National Survey of Nonprofit and Voluntary Organizations, catalogue no 61-533-XIE, Statistics Canada, 81p. PDF EN / link EN
/ Force vitale des la collectivité: Faits saillants de l’Enquête nationale auprès des organismes à but non lucratif et bénévoles, catalogue no 61-533-XIF, Statistique Canada, 84p. PDF FR / link FR
2003
- Hall, M., Andrukow, A., Barr, C., Brock, C., de Wit, M., Embuldeniya, D., Jolin, L., Lasby, D., Lévesque, B., Malinski, E., Stowe, S., Vaillancourt, Y. (2003). The Capacity to Serve – A Qualitative Study of Challenges Facing Canada’s Nonprofit and Voluntary Organizations. Toronto: Canadian Centre for Philanthropy, January, 109p. PDF
- Voluntary Sector Initiative (2003). Satellite Account of Nonprofit Institutions and Volunteering. Toronto: Voluntary Sector Initiative, January, 13p. PDF
2002
- Embuldeniya, D., Lasby, D., McKeown, L. (2002). An Analysis of Canadian Philanthropic Support for International Development and Relief, Toronto: Canadian Centre for Philanthropy January, 74p.
- Laing, D., Skelton, J., Torrance, J. (2002). Frequency of Various Types of NonCompliance by Registered Charities, Voluntary Sector Initiative, Joint Regulatory Table, Background Paper, 11p.
2001
- Hall, M., McKeown, L., Roberts, K. (2001). Caring Canadians, Involved Canadians: Highlights from the 2000 National Survey of Giving, Volunteering and Participating, catalogue no 61-533-XIE, Statistics Canada, 87p. PDF EN / link EN
/ Canadiens dévoués, Canadiens engagés: Points saillants de l’Enquête nationale de 2000 sur le don, le bénévolat et la participation, catalogue no 71-542-x, Statistique Canada, 93p. PDF FR / link FR - Sharpe, D. (1994, 2001). A Portrait of Canada’s Charities: The Size, Scope and Financing of Registered Charities, Canadian Centre for Philanthropy / Centre canadien de philanthropie, August, 116p. PDF
2000
- Hall, M., Greenberg, L., McKeown, L. (2000). Taking About Charities – Canadians’ Opinions on Charities and Issues Affecting Charities, Edmonton: Muttart Foundation / Toronto: Canadian Centre for Philanthropy January, 85p. <PDF
1999
- Revenue Canada (1999). Analysis of Returns of Registered Charities – 1995 Filing Period, Final Report of the Joint Table on Improving the Regulatory Framework, June 28, 23p.
1997
- Day and Devlin (1997) The Canadian Nonprofit Sector
- Hall, M., MacPherson, L.G. (1997). A Provincial Portrait of Canada’s Charities, Canadian Centre for Philanthropy Research Bulletin, vol. 4, no 2&3, 12p.
1994
- Campbell, D.R. (1994). The First General Map of Canada’s Third Sector, School of Policy Studies, Queen’s University, Discussion Paper 94-03, 44p.
- Sharpe, D. (1994, 2001). A Portrait of Canada’s Charities: The Size, Scope and Financing of Registered Charities, Canadian Centre for Philanthropy / Centre canadien de philanthropie, August, 77p. PDF
1992
- Smith, L.W. (1992). Canada’s Charitable Economy, Canadian Foundation for Economic Education.
Note:
If you want to add your publications in this list, send the PDF file to francois.brouard@carleton.ca
Note:
Si vous voulez ajoutez des publications, envoyer un fichier PDF à: francois.brouard@carleton.ca
- (20). . PDF
CRA Forms / Formulaires ARC
Current Versions / Versions courantes
REGISTERED CHARITIES / ORGANISMES DE BIENFAISANCE ENREGISTRÉS
- T3010 (24) form EN / FR
- T1235 (20) form EN / FR
- T1236 (19) form EN / FR
- T1240 (20) form EN / FR
- T1441 (23) form EN / FR
- T2081 (10) form EN / FR
- T2082 Guide (10) EN / FR
- T4033 Guide (24) EN / FR
Registered Charity Information Return
Déclaration de renseignements des organismes de bienfaisance enregistrés
Directors/Trustees and Like Officials Worksheet
Feuille de travail – Administrateurs, fiduciaires et autres responsables
Qualified donees Worksheet / Amounts provided to other organizations
Feuille de travail – Donataires reconnus / Montants fournis aux autres organismes
Registered Charity Adjustment Request
Demande de modification présentée par un organisme de bienfaisance enregistré
Qualifying Disbursements: Grants to Non-Qualified Donees (Granted)
Versements admissibles: Subventions à des donataires non reconnus (organisations donataires)
Excess corporate holding worksheet for private foundations
Feuille de travail sur la participation excédentaire des fondations privées
Excess Corporate Holdings Regime for Private Foundations
Régime de participation excédentaire des fondations privées
Completing Form T3010 Registered Charity Information Return
Comment remplir la déclaration de renseignements des organismes de bienfaisance enregistrés
RCAAA (amateur athletic) / ACESA (sport amateur)
- T2052 (13) form EN / FR
- Guide link EN / lien FR
Registered Canadian Amateur Athletic Association Information Return
Association canadienne enregistrée de sport amateur Déclaration de renseignements
Previous Versions / Versions précédentes
Registered Charity Information Return
Déclaration de renseignements des organismes de bienfaisance enregistrés
T3010 (23) form EN / FR
T3010 (21) form EN / FR
T3010 (20) form EN / FR
T3010 (19) form EN / FR
T3010 (18) form EN / FR
T3010 (17) form EN / FR
T3010 (16) form EN / FR
T3010 (15) form EN / FR
T3010 (14) form EN / FR
T3010 (13) form EN / FR
T3010-1 (10) form EN / FR
T3010B (09) form EN / FR
T3010A (05) form (EN & FR files not available)
T3010A (03) form (EN & FR files not available)
T3010A (02) form (EN & FR files not available)
T3010 (99) form EN / (FR files not available)
T3010 (98) form EN / (FR files not available)
T3010 (97) form EN / (FR files not available)
T3010 (96) form EN / (FR files not available)
T3010 (95) form EN / (FR files not available)
Directors/Trustees and Like Officials Worksheet
Feuille de travail – Administrateurs, fiduciaires et autres responsables
T1235 (19) form EN / FR
T1235 (18) form EN / FR
T1235 (15) form EN / FR
T1235 (13) form EN / FR
T1235 (09) form EN / FR
T1235 (05) form (EN & FR files not available)
T1235 (02) form (EN & FR files not available)
Qualified donees worksheet / Amounts provided to other organizations
Feuille de travail – Donataires reconnus / Montants fournis aux autres organismes
T1236 (19) form EN / FR
T1236 (18) form EN / FR
T1236 (15) form EN / FR
T1236 (14) form EN / FR
T1236 (13) form EN / FR
T1236 (10) form EN / FR
T1236 (09) form EN / FR
T1236 (05) form EN / FR
T1236 (02) form EN / FR
Registered Charity Adjustment Request
Demande de modification présentée par un organisme de bienfaisance enregistré
T1240 (16) form (EN & FR files not available)
Guide Completing Form T3010
Guide Comment remplir la T3010
T4033 Guide (23) EN / FR
T4033 Guide (21) EN / FR
T4033 Guide (20) EN / FR
T4033 Guide (19) EN / FR
T4033 Guide (17) EN / FR
T4033 Guide (16) EN / FR
T4033 Guide (15) EN / FR
T4033 Guide (14) EN / FR
T4033 Guide (13) EN / FR
T4033 Guide (02) (EN & FR files not available)
IRS Forms (US)
Current Versions
IRS (Internal Revenue Service) – Charities and Nonprofits website
Forms 990 series website
Form 990 PDF
Form 990-EZ PDF
Form 990-PF PDF
Form 990-T PDF
Form 990 Schedules with Instructions website
Instructions for Form 990 PDF
Instructions for Form 990-EZ PDF
Instructions for Form 990-PF PDF
Instructions for Form 990-T PDF
Previous Versions
IRS Form 990 Previous years website
© Francois Brouard, Tous droits réservés / All rights reserved Mise-à-jour / Updated November 14 novembre 2024 |