Foundations in Canada: A Comparative Perspective

From a Canadian perspective, this article provides a comparative historical and contemporary overview of foundations in Canada, in relation to the United States and Germany. For the purposes of this analysis, the study was limited to public or private foundations in Canada, as defined by the Income Tax Act. As the Canadian foundation milieu straddles the welfare partnership model that characterizes German civil society and the Anglo-Saxon model of the United States, Canadian foundations as a whole have much in common with the foundation sector in both countries. Similarities include the number of foundations per capita, a similar range in size and influence, a comparable diversity of foundation types, and an explosion in the number of foundations in recent decades (although the United States has a much longer history of large foundations making high-impact interventions). This analysis also highlights some key differences among larger foundations in the three jurisdictions: German foundations are generally more apt to have a change-orientation and are more vigorous in their disbursement of income and assets. U.S. foundations are more likely to play a welfare-replacement role in lieu of inaction by the state. Canadian foundations play a complementary role, particularly in the areas of education and research, health, and social services. At the same time, there is a segment of Canadian foundations that are fostering innovation, social and policy change, and are embarking on meaningful partnerships and acts of reconciliation with Indigenous Peoples in Canada.