Dear editor,
I was taken aback by Garth Turner’s attempt to financially vilify the Shaw Festival in his latest opinion, “The little troop that became Shaw Inc.” (March 26). As a chartered professional accountant with a 30-plus-year career in the non-profit sector, I feel compelled to set a few things straight.
Few would question that non-profit organizations serve a vital role in civil society, doing what neither government nor for-profit organizations are in the business of doing or, quite frankly, interested in.
In recognition of this, non-profit organizations pay zero income tax at the provincial and federal levels, and those registered as charities with the Canada Revenue Agency are permitted to issue tax deductible receipts to encourage financial support.
Non-profit organizations in Ontario may also apply for an exemption from property tax, so it’s true that despite some non-profit organizations owning or leasing property, those approved by the province pay zero property tax.
If Mr. Turner believes these provisions are too generous, he should advocate for amendments to federal and provincial legislation that govern non-profit organizations — not mischaracterize organizations operating entirely within the law.
Balancing a budget is no small feat whether an organization is for-profit or not: the key difference is that non-profit organizations operate under CRA restrictions on how much profit is permissible.
The Shaw deserves credit for doing exactly that in 2025: matching its expenses with revenues in such an uncertain economic and geopolitical environment.
Despite eight per cent lower ticket revenue from the prior year, the board of directors, staff and volunteers achieved an impressive 16 per cent jump in fundraising revenue.
Mr. Turner refers to “almost $40 million in liquid assets” when citing the Shaw Festival Theatre Endowment Foundation. I doubt any foundation would describe its investment assets as “liquid.”
The CRA defines a public foundation as one that generally gives more than 50 per cent of its income to other registered charities — which is precisely what foundation assets do. They generate income to fund charitable purposes.
Establishing a foundation is a common measure for long-term financial stability. As for the Shaw Festival Theatre Foundation (USA), establishing a U.S. registered entity so that donations from our American friends can receive tax benefits they are entitled to under IRS rules is simply sound organizational planning.
Regarding Mr. Turner’s comment that “The fastest growing demographic among ticket buyers … are people over 80,” I say welcome to the science of demographics.
Non-profit organizations have been responding to our aging population for many decades, adapting their revenue and engagement strategies accordingly.
As a newcomer to the community with our “20 somethings” in tow, I was heartened to see affordable ticket prices for students and those under 30 years of age.
The Shaw’s successful outreach programming, supported by its expanded facilities, will serve to boost audience development in younger demographics. So will its partnership with Harbourfront Centre in Toronto and bringing bold and brave theatre such as the new work from 2025 Pulitzer and Tony Award-winning playwright, Branden Jacobs-Jenkins.
Finally, I found Mr. Turner’s comment, “Word on the street, or at least among some neighbours, is that the Shaw has not secured all of the funding required to finish the mega complex” catty.
It is not an uncommon practice amongst non-profit organizations to begin significant, multi-year capital projects before 100 per cent of the funding is secured. In my experience, a sound project plan with realistic revenue projections, strong governance and good execution by management often outweighs the opportunity cost of delaying a project.
In closing, Mr. Turner is right. The viability of non-profit organizations “hangs off the largesse of donors and governments.” It always has. This is what makes working and volunteering in the non-profit organization sector so challenging.
But in times like these, a healthy non-profit organization sector matters more than ever.
As a newcomer with no affiliation to the Shaw beyond buying tickets to a few performances, I am proud to have such a well-governed and managed organization call Niagara-on-the-Lake home.
Carolyn Bodnar-Evans
NOTL









