What is an internal division?

An internal division is a branch, section, or division of a registered charity. It does not have its own governing document, but instead operates under the governing document of its head body. An internal division is registered separately from its head body.

For registration purposes, an internal division must provide a letter of good standing from its head body.

Letter of good standing

The letter of good standing must be dated and include the following information:

• the name of the internal division;
• the legal name of the head body as it appears on its governing document;
• the operating name of the head body if it is different from the legal name;
• confirmation that the applicant is an internal division of the head body;
• the date the internal division was established; and
• the name, position, and signature of a director, trustee, or like official who is authorized to sign for the head body.

Registration number

An internal division will be given a registration number with the same nine-digit business number as its head body and the same two-letter program identifier “RR” to identify it as a registered charity. The difference between an internal division’s registration number and its head body’s registration number is the last 4 digits referred to as the reference number. Each will have its own reference number. For example, when a head body has the registration number 123456789RR0001, its internal division might be given the registration number 123456789RR0002.

Important points

• An internal division is required to file its own Form T3010, Registered Charity Information Return, every year.
• An internal division must have the same fiscal period-end as its head body.
• An internal division has to use its own registration number with the correct four-digit reference number on its annual returns, official donation receipts, and other documents. It cannot use the registration number of its head body.
• The head body must maintain its registered status for its internal division to retain its registered status.