INTEGRALInsights: your questions, answered.

INTEGRALInsights provides answers to pressing questions facing nonprofits and charities.

Do you have a question pertaining to nonprofits or charities that you would like answered?
Or, would you like to know more about any INTEGRALInsight topic? 
Please call us at 403-910-7279 or connect by email - we look forward to assisting you in any way we can.


Freedom to Care Act: Volunteer Protections

JANUARY 30 / Tristan Patterson and Yvonne Chenier
The Freedom to Care Act came into force in Alberta in September 2021. The Act makes it easier for nonprofit organizations to identify existing exemptions to regulations and apply for one-time exemptions. The Act also provides individual volunteers with liability protections. 

Recent changes to disbursement quota for registered charities

JANUARY 12 / Yvonne Chenier
All registered charities in Canada have a “disbursement quota.” This is a term defined in the Income Tax Act, that generally refers to the minimum amount that registered charities are required to spend on their charitable activities on an annual basis. Effective for taxation years that begin on or after January 1, 2023, the disbursement quota amount was increased from 3.5% to 5% on the portion of property exceeding $1 million.

Annual General Meetings: A primer for Alberta nonprofits

JUNE 20 / Yvonne Chenier
Now that we are returning to a more normal way of operating, it may be a good time for Alberta nonprofits to think through the best way to plan for their Annual General Meetings. Should you hold a virtual or an in-person meeting? Are you allowed to hold a virtual meeting? What about hybrid meetings where some people are in the room and some people are attending virtually? How should voting happen?

What you need to know about the proposed Effective and Accountable Charities Act (Bill S-216)

MARCH 10 / Yvonne Chenier
If it is passed in its current form by the Canadian House of Commons and becomes law, Bill S-216 would amend stringent provisions of the Income Tax Act that deal with the permitted use of resources of a registered charity.

New Alberta OHS Act in effect as of December 1, 2021

NOVEMBER 18 / Yvonne Chenier
A new Occupational Health and Safety (OHS) Act for Alberta takes effect on Dec. 1, 2021. Although the definition of worker will still include “a person who performs or supplies services for no monetary compensation for an organization,”  i.e. a volunteer . . .

Seasons of change: Five critical conversations for nonprofit leaders

OCTOBER 4 / Mike Grogan
“All change begins in conversation." Before we strategize, we talk. Now, perhaps more than ever, it is time for nonprofit leaders and leadership teams to make time for a variety of conversations about areas of critical importance to ongoing sustainability.

New Alberta legislation aims to reduce regulatory burdens for nonprofits and limit the liability exposure of volunteers

SEPTEMBER 7 / Kristina Roberts and Yvonne Chenier
The Freedom to Care Act came into effect on September 1, 2021. The Act protects volunteers of nonprofit organizations and allows nonprofit organizations to apply for one-time, short-term exemptions from regulations.

Alberta Corporate Registry accepting nonprofit documents via email

JULY 12 / Kristina Roberts and Yvonne Chenier
Did you know that Alberta Corporate Registry is now allowing nonprofits to file some documents by email? If it is time for your society to start preparing and filing its required annual return or if your organization has to file a Notice of Appointment of Agent for Service, Alberta Corporate Registry is now allowing email filing.

Remaining amendments to the Alberta Companies Act now in effect

JUNE 1 / Kristina Roberts and Yvonne Chenier
On March 29, 2021, certain sections of the Red Tape Reduction Implementation Act, 2020 amending the Companies Act were proclaimed into force. As of June 1, 2021, the remaining sections of the Red Tape Reduction Implementation Act, 2020, that amend the Companies Act have been proclaimed into force.

Shape-shifters: What happens when social enterprises need to change their legal structure?

APRIL 28 / Kristina Roberts
The selection of a legal structure for a social enterprise should be informed by vision, mission, business strategy, and other management considerations. Choosing a structure that does not support these factors can be detrimental to an organization, so it is essential to seek expert legal advice before incorporating or selecting a legal structure for a social enterprise. However, sometimes, business models can adapt over time, unforeseen circumstances can arise, and change can become necessary.

An overview of the structural options for social enterprises in Alberta

APRIL 12 / Kristina Roberts and Yvonne Chenier
For those wishing to embark on social enterprise, there is a lot to consider. There is no designated legal structure for a social enterprise and the structural options and set up costs for all entities vary from province to province. Since there are multiple incorporating statutes in Alberta, and since tax status is governed federally, it is confusing for enterprising charities and nonprofits to understand the restrictions surrounding their ability to earn revenues or generate profits.

Important changes for nonprofits incorporated as Alberta Part 9 companies

MARCH 30 / Kristina Roberts and Yvonne Chenier
If your nonprofit organization is incorporated under Part 9 of the Companies Act, you will want to get up to speed on a number of changes that were proclaimed into force on March 29, 2021.

A social enterprise journey: Two Wheel View

MARCH 29 / IntegralOrg
“If I were to go out and create a nonprofit organization today, I would make sure that social enterprise was baked in – it’s a missed opportunity if you don’t. We might be considered as “nonprofit”, but we are really “for impact”. You can make money and do good. It is possible.” ....Laura Istead, Executive Director, Two Wheel View

Is social enterprise a game-changer for Alberta nonprofits?

MARCH 9 / Kristina Roberts
The pandemic has had devastating impacts on the nonprofit sector as a whole, especially on the financial stability of many nonprofit and charitable organizations. With increased demands for services, and funding from donations and government sources drying up, what can nonprofit organizations do to remain sustainable?  One option is to consider social enterprise.

Navigating the storm: Decision making amidst uncertainty

JANUARY 5 / Mike Grogan
When a major storm approaches the captain of a ship has two choices. In short, a ship can turn and run, or it can sail directly into to the storm. Both options come with risks. Either choice requires deliberate action and preparation to have a chance of success.

Lessons in financial risk management: Risky tales from a retired nonnprofit auditor

DECEMBER 17 / Betty Thompson
From my years of being an auditor for many nonprofits, I encountered numerous tales of nonprofit organizations that exposed themselves to unnecessary risks, at times with disastrous consequences. I offer a few of them to you as a way of helping you evaluate the risk profile in your nonprofit.

Take time to hope for the best but prepare for the worst: Top risks facing nonprofits in 2021

NOVEMBER 19 / Leslie Tamagi
As the pandemic wears on without imminent relief, the risks that all nonprofits are facing are continuing to shift. Unfortunately, we can’t afford to wait until things calm down, we need to expend resources preparing for these emerging risks now. Robust discussions with your Board and staff on the top risks will be a worthwhile investment in your future.

My risk management planning experience: Some roadblocks

NOVEMBER 4 / Julia Newbury
While risk management planning had been prioritized at multiple levels of the organization, the culture that guided the process was primarily focused on documentation; doing it so that we could say it was done, and reporting the “completion” of our plans back up the chain. Despite significant effort and resources expended, we never reached the point of a comprehensive risk management plan coordinated across departments, that could be collectively and collaboratively implemented when needed.  

Rethinking risk management: Lessons learned and a need for a new approach

SEPTEMBER 22 / Leslie Tamagi
We are living in unprecedented, challenging times. However, the COVID-19 pandemic and its impact on our organizations and our communities is not the first crisis that we have experienced; and unfortunately, it won’t be our last. But should we have seen it coming? Could we have been better prepared? How can we prepare for an uncertain future and whatever the next disruption will can we be. The time for paying attention to your organization’s risk management practices is now.  

MARCH 26, 2021 UPDATE: New legislation passed: Alberta nonprofits and AGMs

AUGUST 18 / Yvonne Chenier
Earlier this year, when the COVID-19 crisis began, the Government of Alberta responded with a Government order that included a suspension of deadlines for nonprofits governed by Alberta law to hold their annual general meetings and allowed for holding of meetings through remote means. However, it is important for Alberta nonprofits to be aware that this Government order has now lapsed.

Getting together: What Alberta nonprofits need to know about the legal aspects of amalgamation, merger, and consolidation

JUNE 29 / Yvonne Chenier
As organizations move from the initial response to the crisis to begin to visualize and plan strategically for the future, some may decide that they want to seek out other organizations to “get together with” to maximize impact on the communities they serve and the resources that are available.

Pandemic pivot: Engaging in social entrepreneurship to adapt in a time of crisis

JUNE 8 / Kristina Roberts
While the world economy is facing unprecedented challenges, and the unemployment rate in Canada and many other countries is soaring, there are still reasons to be hopeful ... I suggest that this is a time in which nonprofit and charitable organizations can also pivot their operations and explore opportunities to diversify their revenue sources.

Embracing crisis with discipline

APRIL 23 / Mike Grogan
There is little doubt that we are in a crisis. Our lives, both personally and professionally, confront this reality daily. At home and in our organizations, the stresses and challenges of working and living in a seemingly unending pandemic are manifold. Crisis has come to define much of our existence. As we enter month two of this reality, our modes of working are settling into a new norm. While we know that this state of crisis cannot last, the roadmap for moving forward remains unclear.

In times of change: The nonprofit shift from response to recovery

MARCH 31 / Mike Grogan
The past weeks have been a whirlwind for nonprofits. In a matter of days, the pandemic changed both the ways we work and the environment we work within . . . . But in any disaster or wide-scale public emergency, there is a period when organizations and the community as a whole move from response to recovery.

Alberta's OHS Act just changed again! What do I need to know?

FEBRUARY 9 / Yvonne Chenier
“I am the Executive Director of a nonprofit in Red Deer that provides programs and services for immigrant families. I know that there were some recent changes to the Alberta OHS Act. What are the changes and how do they affect my organization?”