The Pemsel Case Foundation undertakes research, education and litigation interventions to help clarify and develop the law related to Canadian charities.  

We are concerned both with the Income Tax Act (ITA) rules governing registered charities and legislation and case law rules that apply to common law charities.  (Common law charities are corporations, trusts or unincorporated associations that have the attributes of a charity as determine by the courts.) We are also interested in the regulatory treatment of “qualified donees”, which are entities that under the ITA are treated as akin to charities.

The current and anticipated activities of The Pemsel Case Foundation are:
- conducting and publishing research on charity law and related issues;
- educating organizations and the public about charity and related legal and regulatory issues through publications and presentations;
- intervening in or initiating actions or applications in judicial, quasi-judicial or administrative proceedings dealing with matters related to charity law and regulation.

The Pemsel Case Foundation is incorporated under the Alberta Societies Act and is a registered charity.

The Pemsel Case Foundation

Suzanne Joy Clark

This department provides strategic direction and governance for the organization.

The Pemsel Case Foundation

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Teams

Executive Leadership

Offices

The Pemsel Case Foundation

Org chart

Teams

Executive Leadership

Offices

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