GIFT FUNDS CANADA - Key Persons


Florence Carey

Florence Carey operates a solo law practice focussed on charities and non-profits. An experienced lawyer, Florence has 20+ years of experience at a regional firm where, in addition to a busy tax practice, she helped charities and non-profits address their legal issues. Today, Florence provides solid legal advice to help organizations incorporate, create by-laws, and apply for charitable status. She also helps her clients navigate Canada Revenue Agency regulation of charities and non-profits, including gift planning and fundraising rules, and provides advice regarding governance matters. She considers herself fortunate to work with many large and established charities as well as small start-ups, and her clients have a wide range of purposes. She provides advice to organizations (including the boards of directors), and offers training, workshops and access to legal information to help organizations fulfil their purposes while operating ethically, following good governance principles and rules of the regulator. Florence has been recognized as a Best Lawyer in Canada, is a past-chair of the Canadian Bar Association Charities and Not-for-Profit Law Section, a past member of the Technical Issues Working Group of Canada Revenue Agency's Charities Directorate, Chair of the Canadian Association of Gift Planners Manitoba Chapter, a member of the Canadian Tax Foundation, and past co-chair of the CBA's National Charity Law Symposium. Florence completed the Institute of Corporate Directors' NFP Governance Essentials Program in 2019, and received the full Directors' Education Program (DEP) designation in 2021. She has served on the volunteer boards of directors of a number of local charities, and currently serves as Board President of the Manitoba Chamber Orchestra. She is also a board member at Imagine Canada. She is a frequent writer and lecturer on charity law subjects.

KPMG Kingston

Job Titles:
  • Office Managing Partner

Michelle Podhy

Job Titles:
  • Chartered Professional Accountant
Michelle Podhy, a Chartered Professional Accountant (recently retired in 2016) was formerly with KPMG Kingston as the Office Managing Partner where she was an audit partner for the past 20 years. During her senior executive years, she was honored by serving a six-year term with KPMG Canada's Board of Directors. A fiercely loyal executive, she was with KPMG for 35 years since her graduation from Queen's University with a Bachelor of Commerce (Honours) degree.