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The guidance and policies explain the requirements of the Income Tax Act, as well as the common law that applies to registered charities and other qualified donees. While we routinely review these materials to ensure accuracy, over time some information may no longer reflect our current position.
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Charities Directorate
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If you have any question about charities, contact the Charities Directorate.
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| Topic | Category | Description |
|---|---|---|
| Advancement of education (CG-030) | Charitable purposes and activities | Describes the criteria an organization with purposes to advance education must meet to be eligible for registration. |
| Agriculture (CSP-A18) | Charitable purposes and activities | Organizations promoting agriculture can qualify for registration. |
| Application for registration (CSP-R04) | Other qualified donees | An organization can become a registered Canadian amateur athletic association by filing the prescribed form (T1189). |
| Application for relief (CPC-029) | Disbursement quota | Sets out the criteria for requests for disbursement quota relief. |
| Arts activities and charitable registration (CG-018) | Charitable purposes and activities | Sets out the criteria used to determine whether an organization is furthering the charitable purpose of advancing the public’s appreciation of the arts. |
| Assisting immigrants (CSP-I05) | Charitable purposes and activities | Organization established to assist immigrants can qualify for registration as a charitable organization. |
| Associated Status for Unrelated Charities (CPC-028) | Disbursement quota | Unrelated charities can apply for associated status for purposes of joint ventures. |
| Attendance at a Political Fundraising Dinner (CPC-001) | Operating a registered charity | A charity’s official(s) cannot attend a politician’s fundraising dinner. |
| Benefits to Aboriginal peoples of Canada (CPS-012) | Charitable purposes and activities | Explains the requirements for the registration of applicant organizations that address the needs of Indigenous peoples of Canada. |
| Business activity (CSP-R05) | Charitable purposes and activities Generating revenue |
Defines the meaning of related business. |
| Canada-U.S. Income Tax Convention (1980) (CSP-C14) | Gifts and issuing tax receipts | Explains that Canada-U.S. Income Tax Convention (1980) provides donors with tax relief for gifts to recognized charities. |
| Canadian registered charities carrying on activities outside Canada (CG-002) | Charitable purposes and activities | Provides guidance for how a registered charity can further their charitable purposes through activities outside of Canada. Also, explains how a registered charity can maintain direction and control over its activities carried on by an intermediary. |
| Case law (CSP-C08) | Charitable purposes and activities Operating a registered charity |
Lists important case law that deals with eligibility to be registered as a charity. |
| Cemeteries (CSP-R17) | Charitable purposes and activities | Purposes to maintain a cemetery or operate a crematory can be charitable. |
| (ARCHIVED) Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada (CG-015) | Other qualified donees | Provides information on how a charitable organization outside Canada that has received a gift from Her Majesty in right of Canada, and meets certain other requirements, may become registered as a qualified donee for a specified period. |
| Charitable remainder Trust (CSP-C02) | Gifts and issuing tax receipts | Defines charitable remainder trusts and receipting for these trusts. |
| Charitable work and ethnocultural groups - information on registering as a charity (CG-003) | Charitable purposes and activities | An ethnocultural organization can apply for charitable status. |
| Charity law (CSP-D16) | Charitable purposes and activities | Provides resources for learning more about charity law. |
| Charity's Address (CPC-015) | Gifts and issuing tax receipts | A registered charity's address on an official donation receipt can be a post office box. |
| Club (CSP-C17) | Charitable purposes and activities | Service clubs can qualify for charitable registration. |
| Collection (CSP-C26) | Penalties, sanctions, and revocation | Explains when the CRA can begin collecting taxes and penalties from a registered charity. |
| Community Economic Development Activities and Charitable Registration (CG-014) | Charitable purposes and activities | Sets out the criteria to determine whether an organization that engages in community economic development activities that further charitable purposes is eligible for registration. |
| Confidentiality - public information (CG-008) | Generally, the confidentiality provisions of the Income Tax Act prevent CRA from discussing the affairs of a particular organization subject to certain exceptions. | |
| Contribution to a political party (CSP-C05) | Gifts and issuing tax receipts | Individual taxpayers can receive official donation receipts for contributions made to political parties. |
| Control of corporation (CSP-C28) | Operating a registered charity Penalties, sanctions, and revocation Foundations |
Outlines the rules around charitable foundations acquiring control of a corporation. |
| Co-operative (CSP-C18) | Legal structure of a registered charity | Sets out how a co-operative can qualify for registration as a charity. |
| Crown (agent, corporation) (CSP-C21) | Other qualified donees | Defines a crown corporation/agent. |
| Crown (federal, provincial) (CSP-C22) | Other qualified donees Gifts and issuing tax receipts |
Describes what is a gift to the Crown. |
| Cy-près (Gift by will) (CSP-C23) | Charitable purposes and activities | Explains the doctrine of Cy-près, how property will be dealt with when given in trust for a particular charitable purpose, but due to circumstances, becomes impossible, impracticable, or illegal to carry-out. |
| Debt (CSP-D06) | Operating a registered charity Foundations |
Outlines when a public or private foundation’s charitable registration can be revoked if they incur debt. |
| Deemed expenditure (CSP-D08) | Disbursement quota | A charity can apply to have an expenditure deemed as an expenditure towards its charitable programs for purposes of the disbursement quota. |
| Directors/trustees (CSP-D10) | Legal structure of a charity | Explains the officials that may govern a registered charity, depending on general rules of compensating like officials. |
| Promoting the efficiency of the Canadian armed forces and police (CSP-D12) | Charitable purposes and activities | The promotion of the efficiency and effectiveness of the Canadian armed forces and police services is a charitable purpose. |
| Disposition of property (CSP-P19) | Gifts and issuing tax receipts | Explains when a taxpayer may have a capital gain as a result of disposing of property by way of gift to a qualified donee. |
| Disaster relief (CSP-D13) | Charitable purposes and activities | Organizations established to provide disaster relief can qualify for registration. |
| Dissolution clause (CSP-D15) | Operating a registered charity Legal structure of a charity |
Upon dissolution or wind-up, a charity should have a clause to effect the transfer its remaining assets to qualified donee or an eligible donee. |
| Donation schemes (CSP-S07) | Gifts and issuing tax receipts Penalties, sanctions, and revocation |
Explains that donation schemes can subject registered charities to lose their status. |
| Ecologically sensitive land (CSP-E05) | Gifts and issuing tax receipts | Defines ecologically sensitive land and corresponding tax treatment for the disposition of ecologically sensitive land to certain recipients. |
| Effective date of registration (CPS-017) | Operating a registered charity | How the Charities Directorate determines the effective date of registration of a charity. |
| Eligible donee (CSP-E09) | Operating a registered charity Penalties, sanctions, and revocation |
Defines and explains the term “eligible donee”. |
| Employee charity trust (CSP-E07) | Operating a registered charity | Explains an employee charity trust. |
| Environment (CSP-E08) | Charitable purposes and activities | Organizations established to protect the environment can qualify for charitable registration. |
| Expenses Incurred by Volunteers (CPC-025) | Gifts and issuing tax receipts | Explains whether expenses incurred by a volunteer on behalf of a registered charity can qualify as a gift. |
| Applicants assisting ethnocultural communities (CPS-023) | Charitable purposes and activities | An ethnocultural organization or an applicant providing assistance to ethnocultural communities in Canada can qualify for registration as a charity. |
| Direct designation (CPS-D09) | Gifts and issuing tax receipts | This policy statement states that a designation donation made to a deceased individual’s terminal return can be claimed as a tax credit. |
| Guidelines for the registration of umbrella organizations and title holding organizations (CPS-026) | Charitable purposes and activities Operating a registered charity |
Outlines how organizations that support the charitable sector by promoting the efficiency and/or effectiveness of registered charities, or that advance a charitable purpose by working with and through member groups, can be registered as a charity. |
| Fair Market Value of Donated Item and Taxes (CPC-006) | Gifts and issuing tax receipts | The fair market value of an item gifted to a charity does not include sale taxes, such as GST, PST or HST paid on purchasing the item. |
| Fairness (CSP-F15) | Penalties, sanctions, and revocation | The Minister of National Revenue may waive or cancel penalties or interest payable by a charity under the Income Tax Act. |
| Festival (CSP-F03) | Charitable purposes and activities | This policy statement outlines the Directorate's position on the registration of applicant organizations that are associated with festivals and the promotion of tourism. |
| Festivals and the Promotion of Tourism (CPS-005) | Charitable purposes and activities | Organizations that are associated with festivals and the promotion of tourism can be registered as a charity. |
| (ARCHIVED) Foreign charities that have received a gift from His Majesty in right of Canada (CG-023) | Other qualified donees | Outlines the current requirements for qualified donee registration for foreign charities that have received a gift from His Majesty in right of Canada. |
| (ARCHIVED) Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes | Other qualified donees | Outlines the previous requirements for qualified donee registration for foreign charities that have received a gift from Her Majesty in right of Canada. |
| (ARCHIVED) Foreign charities: Requirements for qualified donee status (CPC-030) | Other qualified donees | Clarifies how a charitable organization outside Canada, to which Her Majesty in right of Canada has made a gift, meets the requirements for qualified donee status. |
| Fundraising by Registered Charities (CG-013) | Charitable purposes and activities Generating revenue |
Outlines the legal principles that relate to fundraising of charities registered under the Income Tax Act, the policies and practices the CRA uses when it assesses fundraising in applications for registration or in audits of existing registered charities, and how fundraising expenditures should be allocated for the purposes of completing Form T3010, Registered Charity Information Return. |
| General requirements (CG-017) | Operating a registered charity Charitable purposes and activities |
Describes the general requirements that an organization must meet to qualify for charitable registration under the Income Tax Act. |
| Donation of gift certificates or gift cards (CG-007) | Gifts and issuing tax receipts | Explains when registered charities can issue official donation receipts for income tax purposes for the eligible amount of gifts of gift certificates and gift cards. |
| Gifts of Services (CPC-017) | Gifts and issuing tax receipts | Clarifies whether gifts of services qualify as gifts for purposes of issuing official donation receipts. |
| Gifts out of Inventory (CPC-018) | Gifts and issuing tax receipts | Sets out how charities can issue an official donation receipt to a business for the market value of a gift out of inventory. |
| Group Insurance Rates for Registered Charities (CPC-022) | Charitable purposes and activities Operating a registered charity |
Sets out whether an organization formed to negotiate, purchase, administer, and supervise group insurance rates for other registered charities can be registered as a charity. |
| Guidelines for registering a charity - meeting the public benefit test (CPS-024) | Charitable purposes and activities | Explains the meaning of the term "public benefit" as it is understood by the Charities Directorate. The term “public benefit” is applied when the Directorate makes determinations of charitable status at the registration process. |
| Head bodies and their internal divisions (CG-028) | Legal structure of a registered charity | Clarifies the CRA’s requirements for the charitable registration of head bodies and their internal divisions. |
| Heritage society (CSP-H05) | Charitable purposes and activities | Outlines the Directorate’s policy on the registration as a charity of heritage societies. |
| Historical site, items (CSP-H07) | Charitable purposes and activities | Sets out the Directorate’s policy on the registration of charitable organizations that are established to advance knowledge of, preservation of, and displaying items of historical significance. |
| Housing and charitable registration (CG-022) | Charitable purposes and activities | Discusses the provision of housing that relieves poverty, including specially adapted facilities or services that assist eligible beneficiaries to overcome or manage conditions associated with disabilities or with the aged |
| Housing for Seniors (Life-Tenancy Agreement) (CPC-004) | Charitable purposes and activities | Clarifies that an organization established to provide housing to the aged under a life-tenancy agreement cannot be registered as a charity. |
| How to Draft Purposes for Charitable Registration (CG-019) | Charitable purposes and activities | Provides a recommended approach to drafting purposes for organizations intending to apply for charitable registration under the Income Tax Act, and for registered charities that are amending their existing purposes. |
| Ineligible individuals (CG-024) | Operating a registered charity | Explains how the CRA interprets and applies the law as it relates to ineligible individuals who may pose a risk to the assets and beneficiaries of a charity. |
| Information (security) (CSP-I11) | Operating a registered charity Penalties, sanctions, and revocation |
Explains the Charities Registration (Security Information) Act. |
| Issuing a Receipt in a Name Other than the Donor's (CPC-010) | Gifts and issuing tax receipts | Sets out on whether official donation receipts can be issued in a name other than the donor's. |
| Leasing property (CSP-L05) | Generating revenue | Outlines the requirements for charities leasing property to other qualified donees or non-qualified donees. |
| Liability (CSP-L01) | Penalties, sanctions, and revocation | A person who receives property from a revoked charity can be jointly and severally liable for the revocation tax. |
| Life insurance policy (CSP-L02) | Gifts and issuing tax receipts | Explains how individuals can donate life insurance policies to qualified donees. |
| Mediation (CSP-M03) | Charitable purposes and activities | Confirms that the registration of organizations established to provide mediation of disputes within the criminal and family legal systems can qualify as registered charity. |
| Membership fees (CSP-M05) | Gifts and issuing tax receipts | Sets out the Charities Directorate’s position for issuing official donation receipts for the payment of membership fees. |
| Non-profit organization (CSP-N03) | Legal structure of a registered charity | Defines a non-profit organization. |
| Non-qualified investment – Tax liability (CG-006) | Operating a registered charity Foundations |
A non-qualified investment of a private foundation is a debt, share, or a right to acquire a share held by a private foundation that was issued by non-arm’s length individuals. If the private foundation receives interest or dividends below the minimum amounts required for the non-qualified investment, the issuer is liable for a tax equal to the amount of the shortfall. |
| Non-qualifying security (CG-012) | Operating a registered charity | Sets out the criteria for issuing an official donation receipt for a gift of a non-qualifying security. |
| Official Donation Receipts by a Newly Registered Charity (CPC-009) | Gifts and issuing tax receipts | Clarifies the Directorate’s position on when a newly registered charity can issue official donation receipts for gifts it may have received in the calendar year but prior to registration. |
| Out-of-pocket expenses (CPC-012) | Gifts and issuing tax receipts | Clarifies how a charity can issue an official receipt to a volunteer for reimbursed out-of-pocket expenses. |
| Payment for Participation in a Youth Band or Choir (CPC-019) | Gifts and issuing tax receipts | Sets out whether a payment for participation in a youth band or choir qualifies as a charitable donation. |
| Policy institutes (CSP-S10) | Charitable purposes and activities | Outlines when organizations established to generate policy-oriented research, ideas, analysis, formulations and recommendations can qualify for registration as a charity. |
| Political Party’s Use of Charity’s Premises (CPC-007) | Operating a registered charity | Sets out the Directorate’s position on a charity charging fair market rent to a political party for use of its premises and whether it constitutes direct or indirect support of a political party. |
| Prescribed donee (CSP-P15) | Other qualified donees | A prescribed donee is a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes. |
| Private benefit (CSP-P09) | Charitable purposes and activities | Explains that a charity cannot be registered when its established purpose is to benefit a named individual or private group. |
| Private Foundations and Investment Portfolios (CPC-023) | Charitable purposes and activities Generating revenue Foundations |
Clarifies the Charities Directorate's policy on whether a private foundation’s management of their investment portfolio constitutes a business activity. |
| Professional association (CSP-P18) | Charitable purposes and activities | States that professional associations are generally established to benefit their members and cannot be registered as a charity. |
| Promotion of animal welfare and charitable registration (CG-011) | Charitable purposes and activities | Explains the charitable purposes and activities that can promote animal welfare. |
| Promotion of Health and Charitable Registration (CG-021) | Charitable purposes and activities | Explains how organizations established for the promotion of health purpose can be eligible for registration as a charity under the Income Tax Act. |
| Promotion of volunteerism (CPS-025) | Charitable purposes and activities | The promotion of volunteerism can qualify for charitable registration subject to certain parameters and criteria. |
| Providing fraudulent information (CSP-F12) | Penalties, sanctions, and revocation | Confirms that registered charities and Canadian amateur athletic associations can have their registration revoked for providing fraudulent information to the CRA. |
| Public amenities (CSP-P20) | Charitable purposes and activities | Confirms that organizations that provide public amenities can qualify for registration. |
| Public benefit (CSP-P06) | Charitable purposes and activities | An organization must meet a public benefit test to qualify for registration as a charity. |
| Public policy dialogue and development activities by charities (CG-027) | Charitable purposes and activities | Provides guidance on how a charity can engage in public policy and development activities. |
| Public policy (CSP-P13) | Charitable purposes and activities | Confirms that an organization is not charitable at law if its activities are contrary to public policy. |
| Purposes beneficial to community (CSP-C10) | Charitable purposes and activities | States that only purposes recognized by the courts, known as “other purposes beneficial to the community” qualifies for charitable registration. |
| Qualified donee: Low-cost housing corporation for the aged (CG-025) | Other qualified donees | Sets out the criteria for low-cost housing corporations for the aged that wish to become a qualified donee. |
| Qualified donees – Consequences of returning donated property (CG-016) | Other qualified donees | Explains the rules on when a qualified donee is required to file an information return to the CRA for gifted property that is returned to the donor. |
| Racial equality (CPS-021) | Charitable purposes and activities | Explains how activities that promote racial equality can be registered under the advancement of education or other purposes beneficial to the community. |
| Qualified donees (CG-010) | Other qualified donees | Lists the various qualified donees. |
| RCAAAs: receipts-issuing policy (CPS-007) | Other qualified donees Gifts and issuing tax receipts |
Explains the requirements for the issuance and control of receipts by registered Canadian amateur athletic associations. |
| Registered Canadian Amateur Athletic Association (CSP-R01) | Other qualified donees | Describes how to qualify for registration as a Canadian Amateur Athletic Association under the Income Tax Act. |
| Registered charities making grants to non-qualified donees (CG-032) | Operating a registered charity Working with non-qualified donees |
Sets out guidance for registered charities that want to work with non-qualified donees: by making grants to grantees. |
| Registered Charities Making Improvements to Property Leased from Others (CPS-006) | Operating a registered charity | Sets out the Charities Directorate’s policy for registered charities that make leasehold improvements. |
| Registration of arts festivals (CPS-010) | Charitable purposes and activities | Outlines the requirements for organizations that operate arts festivals to be registered as a charity. |
| Registration of Canadian Amateur Athletic Associations (CPS-011) | Other qualified donees | Outlines the requirements for the registration of Canadian Amateur Athletic Associations. |
| Related Business and Public Foundations (CPC-002) | Charitable purposes and activities Generating revenue Foundations |
Examines whether it is acceptable for a public foundation to operate a business on behalf of a related charitable organization. |
| Relief of poverty and charitable registration (CG-029) | Charitable purposes and activities | This guidance explains how the CRA interprets the requirements an organization with a purpose to relieve poverty must meet to be eligible for registration as a charity. |
| Relieving conditions attributable to being aged and charitable registration (CG-026) | Charitable purposes and activities | Relieving conditions attributable to being aged is eligible for charitable registration. |
| Religion (CSP-R06) | Charitable purposes and activities | Provides the requirements for organizations that advance religion in the charitable sense can be registered as a charity. |
| Religious Charities – Exemption (CPC-016) | Operating a registered charity | Identifies the conditions under which some religious charities are exempted from filling some portions of the T3010. |
| Research as a charitable activity (CPS-029) | Charitable purposes and activities | Outlines the legal and administrative requirements that a registered charity must fulfil to conduct or fund research as a charitable activity. |
| Resources (CSP-R13) | Operating a registered charity | Confirms that a registered charity must devote all its resources to charitable activities that furthers a charitable purpose(s). Also, defines “resources” and sets out how they may be used by charities. |
| Return – political (CSP-R08) | Gifts and issuing tax receipts | Explains the circumstances when an official agent of a candidate must file Form T2093, Contributions to a Candidate at an Election – Information Return, and an agent of a registered party must file Form T2092, Contributions to a Registered Party – Information Return. Sets out forms to complete where contributions are made to a candidate at an election or to a registered party. |
| Return (CSP-R09) | Other qualified donees | Sets out when a registered Canadian Amateur Athletic Association must complete when filing their return and the deadline. |
| Revocation (CSP-R24) | Penalties, sanctions, and revocations | When is a charity liable for revocation tax? |
| Revocation (CSP-R12) | Penalties, sanctions, and revocations | Provides the situations when a charity’s registration can be revoked. |
| Revocation (CSP-R25) | Penalties, sanctions, and revocations | Sets out the scenarios where the Charities Directorate can revoke a Canadian Amateur Athletic Associations’ registration can be revoked. |
| Distinction between self-help and members' groups (CPS-016) | Charitable purposes and activities | Outlines the distinction between members' groups and organizations that focus on "self-help" for charitable registration. |
| Self-help groups (CSP-S02) | Charitable purposes and activities | Defines self-help groups and sets out how they can be registered as a charity. |
| Social activities (CSP-S05) | Charitable purposes and activities | Sets out incidental social activities. |
| Social rehabilitation (CSP-R16) | Charitable purposes and activities | States that organizations established for social rehabilitation qualify for charitable registration. |
| Sports and charitable registration (CPS-027) | Charitable purposes and activities | This policy explains when applicants carrying out sport activities can potentially qualify for charitable registration. |
| Stock Exchange - Designated (CG-005) | Operating a registered charity | Defines and explains whether and how registered charities may accept gifts of securities that are traded on a stock exchange. |
| Substantially all (CSP-S16) | Operating a registered charity | Defines the expression “substantially all” found in the Income Tax Act. |
| Tax shelter (CSP-T08) | Operating a registered charity Penalties, sanctions, and revocation |
Defines a tax shelter under the ITA. |
| Third Party Fundraisers (CPC-026) | Operating a registered charity Generating revenue |
Explains the rules around third-party fundraisers. |
| Titleholding (CSP-T07) | Operating a registered charity | Sets out the benefits of incorporation for organizations owning or intending to own land or building. |
| Trust document (CG-009) | Legal structure of a registered charity Foundations |
Provides criteria for charitable organizations, public foundations, and private foundations to be established under a trust document. |
| Undue benefits (CSP-U02) | Penalties, sanctions, and revocation Operating a registered charity |
Describes what an undue benefit is and the consequences of charities conferring undue benefits. |
| Union Dues - Payment to a Registered Charity (CPC-008) | Gifts and issuing tax receipts | Clarifies whether the payment to a registered charity instead of paying union dues is a voluntary transfer of property for purposes of a gift. |
| Upholding human rights (CG-001) | Charitable purposes and activities | Sets out the guidelines that will be used to determine if an organization established to uphold human rights can be registered as a charity. |
| Using an intermediary to carry on a charity's activities within Canada (CG-004) | Operating a registered charity Working with non-qualified donees |
This guidance provides information for charities that further their charitable purposes through intermediaries within Canada. |
| What is a related business? (CPS-019) | Charitable purposes and activities Generating revenue |
Outlines the requirements for determining if an organization is carrying on a business and if the business is a “related” one. |
| Will (CSP-W02) | Gifts and issuing tax receipts | What is a testamentary gift? |
| Winding-up period (CSP-W03) | Penalties, sanctions, and revocation | Explains the winding-up period of a charity begins after an intention to revoke is issued. |
| Withholding tax (CSP-T05) | Penalties, sanctions, and revocation | Confirms that a charity can apply to the CRA for a waiver of the requirement to withhold tax on certain payments. |
| Women (CSP-W01) | Charitable purposes and activities | States that an organization that restricts its purposes or activities to women only can qualify for registration where the purposes and activities are interdependent with this class of beneficiaries. |
| Charitable purposes and activities that benefit youth (CG-020) | Charitable purposes and activities | Explains the application of the law in determining whether an organization established to benefit youth is eligible for registration. |
| Computer-generated official donation receipts (CPS-014) | Gifts and issuing tax receipts | The policy statement explains the rules for issuing valid computer-generated official donation receipts. |
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- Date modified:
- 2025-07-23