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The Law of Charitable and Non-profit Organizations
by Donald J. Bourgeois.
252 pages from Butterworth's Canada Ltd.

The third sector now finally has a reference text that clarifies the law with easy explanations. Conceived to meet the needs of people who work in nonprofits and charities, and their lawyers, this book serves up a much-needed assist for those who are confused, or simply in the dark.

It takes the reader from the proposal to the operational stages, all the while providing an overall perspective that many manuals and texts do not provide. Useful, and distinctly Canadian, it explains just how charities and nonprofits fit into this country's social and economic fabric.

Trusts, nonprofit corporations, and unincorporated associations are covered. Included are an analysis of the mechanics of incorporation, content reviews of organizational by-laws, and commentary on accountability.

The final chapter is especially informative, setting out the legal requirements for 3 key areas: accounting records and financial statements, effective boards of directors and trustees, and fundraising.

The appendices are extremely useful, and filled with addresses of provincial ministries and departments responsible for incorporation and charitable registration.

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