Summary policy CSP-S05, Social activities
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Social activities
Summary policy
Date
June 9, 2003
Reference number
CSP-S05
Key words
Social (activities) - Charitable (activities)
Policy statement
Social activities, in and of themselves, are not charitable at law.
An organization that is established for exclusively charitable purposes can devote some of its resources to social activities provided these activities are ancillary and incidental to its charitable purposes.
References
- Guidance CG-020, Charitable purposes and activities that benefit youth
- Summary policy CSP-R13, Resources
- Guide T4063, Registering a Charity for Income Tax Purposes
- Maisonnée de Hauterive Inc. v. Canada (Minister of National Revenue) (2001 FCA 171), 2001-05-29
- Date modified:
- 2003-06-27