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===Ricky=== | ===Ricky=== | ||
==Theory== | ==Theory== | ||
*Incorporation | =Incorporation= | ||
*Registering as a charity is a process through the Canada Revenue Agency, different from registering as non-profit organization. Organizations that have charitable status are exempt from income tax and can issue tax receipts for donations. | |||
Why incorporate? | |||
Some funding options, such as certain government grants and charitable | |||
foundations, will only grant money to incorporated non-profit organizations. | |||
Further, some funding options are only available to non-profit organizations | |||
that also have registered charitable status. | |||
Incorporation can provide advantages for an organization. It provides a legal | |||
structure that stays in place even as the active members change over the | |||
years. An incorporated non-profit can enter into contracts and have its own | |||
bank accounts.ered charities are also eligible to apply for | |||
funding from charitable foundations. | |||
What is incorporation? | |||
When you incorporate, you are establishing an artificial entity that is considered to be a legal person and is registered with a provincial and/or federal enterprise registrar. In Quebec, the provincial enterprise registrar is called Registraire des entreprises (www.registreentreprises.gouv.qc.ca). The federal enterprise registrar is run by Industry Canada and called Strategis (www.ic.gc.ca). Once your organization is incorporated, some information | |||
about it will be available in a register for the public to see (your address, | |||
your last submitted list board of directors, whether you filed your annual | |||
documents on time, etc.). | |||
An incorporated non-profit organization must follow certain requirements by | |||
law. Here is a summary of some of the obligations for non-profit | |||
organizations incorporated with the province of Quebec: | |||
· The organization must have a governing board of directors with at least | |||
three directors who are elected by the members. | |||
· The organization must create and follow its bylaws or “règlements | |||
généraux” (also called the constitution by some organizations) which | |||
contain the general rules of how the organization should operate. Some | |||
of the rules you will find in the bylaws include: | |||
o who is eligible to be a member of the organization; | |||
o when the annual general meeting are held; and | |||
o how elections for board members occurs. | |||
· Depending on the organization’s circumstances and activities, the nonprofit | |||
organization may also have to meet other requirements including | |||
filing annual tax returns, paying the provincial and federal government | |||
remittances and source deductions for their employees, registering | |||
volunteers and employees for CSST (the Quebec government’s public | |||
insurance plan for work-related injuries), and applying for municipal and | |||
sales tax exemption. | |||
activities? | |||
Charities need to make sure that most of their resources are spent on | |||
charitable activities. According to the Canada Revenue Agency, charitable | |||
activities are distinct from political activities. Depending on the size of your | |||
organization, only 10% to 20% of your resources can be spent on nonpartisan | |||
political activities every year. This is often referred to as “the 10% | |||
rule” although the percentage varies according to the overall annual income | |||
of your organization. | |||
Are all types of political activities allowed? | |||
No, only non-partisan political activities are allowed. All partisan political | |||
activities are strictly prohibited. Illegal activities, are, of course, also | |||
forbidden. | |||
What are partisan political activities? | |||
The Canada Revenue Agency defines a partisan political activity as “one that | |||
involves direct or indirect support of, or opposition to, any political party or | |||
candidate for public office”. A charity can never endorse or oppose a | |||
political party or candidate at any government level. Partisan political | |||
activities are prohibited activities. Failure to comply with this rule can have | |||
serious consequences and result in an organization losing its charitable | |||
The Canada Revenue Agency (CRA) defines non-partisan activities as | |||
anything that explicitly calls for a “law, policy or decision of any level of | |||
government” to be “retained, opposed or changed”. Non-partisan political | |||
activities are the only type of political activities charities can organize or | |||
participate in. It is these types of activities that the CRA defines as falling | |||
*Direct Action | *Direct Action | ||
=Space:= | |||
People must be highly organized and active to influence power...need to create space to organize, create, build organizations to increase their power, capacity, and influence. | |||
Site where people learn true value of their work and how dominant system excludes them. Teaching of history if the oppression of particular groups so that community members can understand, articulate, and recognize the forces that oppressed them...raises political consciousness. | |||
People need a space to share experiences and knowledge, be creative. | |||
Workshops | |||
=Funding:= | |||
=Education:= | |||
**"...vision of progressive revolutionary change was based of the role of critical education in achieving mass political consciousness with democratic, grassroots base rather than an elite leadership"-(Margaret Ledwith in Community Development: A Critical Approach, talking of Antonio Gramsci). | **"...vision of progressive revolutionary change was based of the role of critical education in achieving mass political consciousness with democratic, grassroots base rather than an elite leadership"-(Margaret Ledwith in Community Development: A Critical Approach, talking of Antonio Gramsci). | ||
*Midwest Academy Strategy Chart: P. 156 from E. Shragge 1st course pack. | *Midwest Academy Strategy Chart: P. 156 from E. Shragge 1st course pack. | ||