{"id":2694,"date":"2018-04-30T13:35:00","date_gmt":"2018-04-30T17:35:00","guid":{"rendered":"http:\/\/www.spiegelsohmer.com\/en\/?p=2694"},"modified":"2018-04-30T13:35:00","modified_gmt":"2018-04-30T17:35:00","slug":"charitable-foundations-today-their-creative-establishment-and-use","status":"publish","type":"post","link":"https:\/\/spiegelryan.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/","title":{"rendered":"Charitable Foundations Today: Their Creative Establishment and Use"},"content":{"rendered":"

The Society of Trust and Estate Practitioners (\u201cSTEP\u201d), which has about 2,500 members in Canada and 20,000 members worldwide, will be holding its 20th<\/sup> Annual STEP Canada National Conference in Toronto on May 28-29, 2018.  Members of STEP have the designation of TEP (Trust and Estate Practitioner), and have expert knowledge in various areas of trust and estate practice covering one or more areas of tax and private law.  The program for the Conference can be found at the attached link, including reference at page 6 to my presentation on Charitable Foundations Today: Their Creative Establishment and Use. A main point to be made in my presentation is that the Income Tax Act of Canada allows in many circumstances a private foundation to carry on substantial charitable activity beyond donations to other charities, and this substantial activity can often take place both inside Canada and worldwide. The entire conference is sure to be extremely informative.<\/p>\n

https:\/\/spso.nyc3.digitaloceanspaces.com\/wp\/home\/sysadmin\/spiegelsohmer.com\/htdocs\/cms\/2018\/04\/STEP-2018-National-Conference.pdf<\/a><\/p>\n

Daniel Frajman<\/u>, a shareholder with Spiegel Sohmer, attorneys, works in commercial law, estate planning and charities\/non-profits, and is involved in interprovincial and cross-border matters. He is President of the Montreal Branch of the Society of Trust and Estate Practitioners (STEP) and is on the national Board of Directors of STEP.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

The Society of Trust and Estate Practitioners (\u201cSTEP\u201d), which has about 2,500 members in Canada and 20,000 members worldwide, will be holding its 20th Annual STEP Canada National Conference in Toronto on May 28-29, 2018.  Members of STEP have the designation of TEP (Trust and Estate Practitioner), and have expert knowledge in various areas of […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1],"tags":[],"class_list":["post-2694","post","type-post","status-publish","format-standard","hentry","category-firm-news","category-litige"],"acf":[],"yoast_head":"\nCharitable Foundations Today: Their Creative Establishment and Use - Spiegel Ryan<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charitable Foundations Today: Their Creative Establishment and Use - Spiegel Ryan\" \/>\n<meta property=\"og:description\" content=\"The Society of Trust and Estate Practitioners (\u201cSTEP\u201d), which has about 2,500 members in Canada and 20,000 members worldwide, will be holding its 20th Annual STEP Canada National Conference in Toronto on May 28-29, 2018.  Members of STEP have the designation of TEP (Trust and Estate Practitioner), and have expert knowledge in various areas of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\" \/>\n<meta property=\"og:site_name\" content=\"Spiegel Ryan\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/spiegelsohmer\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-30T17:35:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/spiegelryan.com\/content\/uploads\/2025\/09\/Spiegel-Ryan-sitweb.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Spiegel Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SpiegelSohmerI\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Spiegel Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\"},\"author\":{\"name\":\"Spiegel Admin\",\"@id\":\"https:\/\/www.spiegelsohmer.com\/#\/schema\/person\/9a334da616569a04f72c6395abc761e2\"},\"headline\":\"Charitable Foundations Today: Their Creative Establishment and Use\",\"datePublished\":\"2018-04-30T17:35:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\"},\"wordCount\":227,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.spiegelsohmer.com\/#organization\"},\"articleSection\":[\"Firm News\",\"Litige\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\",\"url\":\"https:\/\/www.spiegelsohmer.com\/en\/2018\/04\/30\/charitable-foundations-today-their-creative-establishment-and-use\/\",\"name\":\"Charitable Foundations Today: Their Creative Establishment and Use - 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