Foundations of Tax - Module 3
In this module, the different types of entities that accomplish both tax-related and non-tax-related goals are discussed. Students explore how flow-through entities, including sole proprietorships and partnerships, and non-flow-through entities, such as CCPS's, achieve goals for business owners. In addition, an overview is provided of private foundations, public charities, donor-advised funds, and community foundations including their pros and cons, and the key differences to help guide philanthropic goals.
Estimated Completion Time: 1.5 hours
Featured Resources:
Articles/Books
- "Partnerships: What, How and When" by Matthew Pollock & Prasad Taksal
- T3010 Return Form
- T3010 Checklist
- Public List of Charities in Canada- Search Tool
- Philanthropic Foundations, Canada
- Gift Funds Canada
- Community Foundations of Canada
- Community Foundations of Canada: Find a Community Foundation
- "Which Are The Largest Community Foundations in Canada" by Mark Blumberg
- "Charitable Remainder Trust in Canada" by Malcolm Burrows
- Gift Funds Canada- Five Advantages of a DAF
Videos
- Podcast by Preston Root, entitled, Building Continuity Across Generations
- Access your courses anytime, anywhere, with a computer, tablet or smartphone
- Videos, quizzes and interactive content designed for a proven learning experience
- Unlimited access. Take your courses at your time and pace
- This program is designed to take 1-2 months with approximately 10-15 hours per week of study. If you put in more hours per week, you will finish sooner than the predicted 1-2 months
