Policy Forum: Charities and Politics--A Dubious Mix?

Geoffrey Hale ()
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Geoffrey Hale: Department of Political Science, University of Lethbridge

Canadian Tax Journal, 2017, vol. 65, issue 2, 379-390

Abstract: Canadian constraints on political activity by charitable organizations have been based on traditional common-law distinctions between charitable activity and partisan political advocacy. This article evaluates proposals to expand tax preferences for political activities by charities and non-profit organizations. It examines both the structure of the charitable/non-profit sector and the patterns of charitable giving, and the relation of both to the sector's broader activities and other major funding sources, including direct government expenditures. It notes the historical reasons for accommodating charitable giving within the tax system, and the progressive erosion and concentration of the donor population in recent years. It suggests that expanding tax preferences for political dvocacy by charities and non-profits will increase pressures on the existing funding bases for many organizations and will potentially undermine public trust in the sector, as increased political competition for financial and policy support reduces distinctions between the public-interest and rent-seeking activities undertaken by members of the sector. Any changes to existing laws should be integrated with existing regimes for the funding of political parties and election campaigns.

Keywords: Advocacy; Canada; charities; charitable donations; interest groups; political campaigns (search for similar items in EconPapers)
Date: 2017
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