Purposes beneficial to community

Summary policy

Date
June 9, 2003

Reference number
CSP-C10

Key words

Community (purposes beneficial to) - Charitable (activities, purposes)

Policy statement

To qualify for registration as a charity under the category of charitable purposes known as "other purposes beneficial to the community", an organization's purposes and activities must provide a tangible benefit to the community as a whole in a way the law regards as charitable. Not all purposes that benefit the community are charitable - only those that have been recognized by the courts.

References

• Guidance CG-019, How to draft purposes for charitable registration
• Summary policy CSP-E01, Advancement of education
• Summary policy CSP-P06, Public benefit
• Guide T4063, Registering a Charity for Income Tax Purposes
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.) , 1[1996] 3 F.C. 880
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10

Date modified:

2006-08-23