Programs and General Information." C1: if a charity is inactive, it still must file its T3010-1 if it wants to retain its charitable status. Explain the circumstances in the "Ongoing programs" section and put zeros in the financial section. C2: identify all of the charity's ongoing and new programs by using short sentences and action verbs that best describe the activities of the charity. Refer to pages 12 of Guide T4033-1 for samples. If programs are run by volunteers, identify the number of volunteers and the time spent by the volunteers in this area. Grant-making charities should describe the types of organizations they support. Please also note that information provided on separate attachments, like annual reports, will not be captured and displayed on the Internet. Also, fundraising activities should not be described here as they are not considered charitable activities. The Client Service Section needs to be made aware if there are any changes to the activities of the charity and needs to approve these changes.

C3 of Section C: if a charity has made a gift to another organization, it has to complete Form T1236, titled Qualified Donees Worksheet/Amounts Provided to Other Organizations. A charity cannot make gifts to organizations who are not qualified donees. However, if the charity has made gifts to non-qualified donees, it should report that information on this sheet. A term on Form T1236 is "Associated charities," which is when two or more registered charities have applied and received this designation from the CRA. Associated charities can transfer funds amongst themselves without affecting the registration. Also, as an interim measure, charities that need to report a designated gift can do so on the blank line below where you see "BN registration number" and "City and province" on the disbursement quota work sheet.

Continuing on the next slide on Section C.

A registered charity in Canada may have activities or programs abroad. Activities outside Canada may be carried on by the charity's own employees or under a formal arrangement such as a contract, an agency agreement, or a joint venture agreement. Part of the charitable activities of the charity may involve exporting goods. If so, identify the value, give a description and provide the name of the country. Do not report gifts made to qualified donees who they themselves conduct activities outside of Canada. This amount should be reported on line 5050.

Continuing now on the next slide concerning Section C.

A charity can only undertake acceptable political activities to a maximum of 10% of its resources, which include human and financial resources. Indicate all fundraising activities that have been carried on during the fiscal year. Charities can undertake their own fundraising activities or hire external fundraisers. If a charity hires an external fundraiser, the charity has to complete Schedule 4. Please note that this information is private and will not be posted on our website. The "Policies and guidance" section of the Charities and Giving webpages includes additional information on fundraising and political activities. See CPS-028 and CPS-022.

Continuing now to the next slide.

A charity can compensate individuals who provide a service for their charity. Non-arm's length relationships are when persons are not acting independently of each other or are related by blood or marriage. Related persons also include individuals or groups and the corporations in which they have a controlling interest. Persons related to these individuals or groups are also considered related to those corporations. Please note that a charity cannot pay an individual for simply being on the board of directors. In addition, some provinces do not allow directors or trustees to be compensated for services rendered. You should not include consultants as paid employees. This should be reported as professional or consulting fees or other expenses. The charity must complete Schedule 3 if it has paid employees.

Continuing now to the next slide for Section C.

You must provide the name of each donor not resident in Canada that has made a gift that is valued over $10,000, and in question 2 on Schedule 4, identify using the tick boxes if the donor is an organization, an individual, or a government. Concerning question C14, please note that a charity cannot issue receipts on behalf of other organizations; a registered charity is responsible for all tax receipts issued under its name and must account for the donations on its annual return. C12 and C13 are not mentioned in our presentation as they do not apply to many charities. Therefore, please refer to our guide or call for information.