The Role of University Crown Foundations in Higher Education Policy - A Cross-Canada Study (1984–1998)

Oct 15, 2026

Qualitative case investigation examines the historical, inter-provincial spread of university Crown foundations across Canada from 1984 to 1998. Drawing on findings from 40+ interviews conducted between 2014 and 2017 and document analysis, the study applies a conceptual framework combining policy entrepreneurship and institutionalism. Evidence shows Crown foundations’ engagement in post-secondary education policy and fiscal policy, while policy-entrepreneur efforts to expand tax incentives increased resources for universities, though the benefit remained temporary.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

Abstract

Introduction

Crown foundations and policy legitimacy

Distinguishing Crown foundations from parallel foundations

Timeline of establishment across provinces

Research method and research questions

The Role of University Crown Foundations in Higher Education Policy: A Cross-Canada Study (1984–1998) Abstract This qualitative case investigation considers the historical, inter-provincial proliferation of university Crown foundations across Canada from 1984 to 1998. From the findings of over 40 interviews conducted between 2014 and 2017 and document analysis, this study uses a conceptual framework of policy entrepreneurship and institutionalism to provide evidence of Crown foundations’ policy engagement in post-secondary education and fiscal policy in Canada. The efforts to increase the availability of tax incentives to the system by policy entrepreneurs increased resources available to Canadian university Crown foundations, although the advantage to universities was only temporary. Keywords: Crown foundations, policy, entrepreneur, higher education Résumé Cette enquête qualitative considère l’expansion du nombre de fondations universitaires publiques au Canada de 1984 à 1998. Les résultats de plus de 40 entrevues conduites entre 2014 et 2017 et l’analyse de documents informent cette étude, qui utilise comme cadre conceptuel l’entrepreneuriat politique et l’institutionnalisme pour faire la preuve de l’engagement des fondations publiques dans les politiques relatives à l’enseignement postsecondaire et les politiques fiscales au Canada. Les efforts visant à accroître la disponibilité des incitatifs fiscaux par les entrepreneurs en politiques ont augmenté les ressources à la disposition des fondations universitaires publiques canadiennes, mais l’avantage fut seulement temporaire pour les universités. Mots-clés : Fondations de la Couronne, politiques, entrepreneur, enseignement supérieur Introduction Charitable foundations, including Crown foundations, use private tax-exempt resources to advocate for and even direct government priorities and policies. The legitimacy of Crown foundations’ policy interests has been contested because they do not necessarily represent those of the electorate (Prewitt, Dogan, Heydemann, & Toepler, 2006) . Is it appropriate and legitimate for policy entrepreneurs (Kingdon, 1995) to proliferate the Crown foundations by exploiting tax exemptions available only to the Crown? This qualitative case study examines and explains policy entrepreneurs’ use of Crown foundations to increase the funding available to provincial universities across Canada from 1984 to 1998. This study finds that the end result of the federal government’s fiscal policy prerogatives for provincial post-secondary education (PSE) is that tax advantages such as these can only be short lived. The advantage of Crown foundations at the time under investigation was that under the Canadian Income Tax Act (1985) donations to the Crown could be credited in a given year up to 100% of the donor’s annual income (Neely, 1995, p. 32) . Up until 1996/97, donations toward all other charities including public and private foundations were only eligible for tax credits up to 20% of the donor’s annual income. Universities and hospitals, as agents of the Crown, were allowed to establish parallel Crown foundations. Donations to the Crown substantially reduced the tax burden paid by the donor in a given year. This tax break would have been advantageous to donors particularly in years when an individual’s income was exceptionally high (Bowman, 1996) . This rule ap- Canadian Journal of Higher Education | Revue canadienne d’enseignement supérieur 49:3 (2019) plied to the year of death and the prior year, making it an attractive planned giving incentive to be carried out via bequests. The Crown foundation tax incentive was targeted at wealthier donors and was meant to encourage larger gifts (Bromley, 1993) . It is important to make a clear distinction between Crown foundations and parallel foundations. Both parallel foundations and Crown foundations are public foundations. A Crown foundation is an agent of the Crown, usually created

FAQs

What is the main focus of the study on Crown foundations?

The study examines how university Crown foundations proliferated across Canada and how policy entrepreneurs used them to influence higher education and fiscal policy from 1984 to 1998.

How did tax incentives affect university Crown foundations?

Expanded availability of tax incentives increased resources available to Canadian university Crown foundations, but the advantage to universities proved to be only temporary.

Why does the document distinguish Crown foundations from parallel foundations?

It clarifies that Crown foundations are agents of the Crown created through provincial acts, while parallel foundations are set up by operating charities and distribute funds only to their charitable organization.

Oct 15, 2026

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