Allowable Activities Checklist

https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/checklists-charities.html

 

Engaging in allowable activities

A registered charity must be created for charitable purposes and must devote its resources (funds, personnel, and property) to charitable activities. A registered charity is permitted to carry out its charitable purposes, both inside and outside Canada, in only two ways: by carrying on its own charitable activities, and by gifting to qualified donees.

CRA Checklist

Is the charity aware of the following requirements:

☐ Contact the Charities Directorate if the charity plans to engage in new activities that were not identified in its application for registration, to ensure they qualify as charitable.

☐ Limit using the charity’s resources for social activities and fundraising activities as they generally are not considered charitable.

☐ If working through intermediaries such as an agent, a contractor, or any other non-qualified donee, the charity mustbe able to demonstrate that it retains direction and control over the use of it resources. (For example, the charity could enter into a formal written agreement with the intermediary body.)

☐ Do not engage in any activities that may directly or indirectly support or facilitate an act of terrorism.

☐ Do not engage in any activities that support or oppose a political party or candidate for public office.

☐ Gift only to qualified donees (for example, other registered charities).

☐ Engage in only related business activities that accomplish or promote the charity’s purposes, if the charity is designated as a charitable organization or a public foundation.

☐ Do not engage in any business activities if the charity is designated as a private foundation.

Related topics

ajax-loader