Abstract
We analyze an instance of philanthropic law-breaking by a group of Canadian charities, who funnelled millions in tax-exempt funds to foreign recipients. Analyzing 20 years of tax data, we identify a pattern of regulatory violation we are calling the burner charity phenomenon. We track a chronological sequence of organizational behaviour characterized by hibernation, growth, and abandonment, across three linked burner charities. Backstopping burner charities, we show, is a network of public and private foundations. We argue that the purpose of burner charities is to enable foundations to transfer funds to foreign agents while remaining shielded from Canadian law. Combining insights from white collar crime and a Zemiology, we conclude by considering the multi-faceted dimensions of harm associated with burner charities.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
