Susan Manwaring is the National Chair of Miller Thomson’s Charities and Not-for-Profit Group, www.millerthomson.com/charities-nfp. She provides specialized tax and general counsel advice to charities and not-for-profit organizations in Canada and Internationally. She advises on establishing charities and non-profit organizations and works with them to address their operational and governance concerns. She is knowledgeable in the law relating to charitable expenditures and day-to-day questions of charities, including charities working outside of Canada. She also assists clients faced with tax audits and/or other regulatory issues. She is regularly called upon to advise charities and non-profit organizations on compliance and taxation matters under the Income Tax Act (Canada), as well as other relevant provincial tax regulations. She assists clients with charitable giving issues and with regulations relating to receipting of charitable foundations and expenditures of charitable funds.