Women

Summary policy

Date
June 9, 2003

Reference number
CSP-W01

Key words

Women

Policy statement

Under the category of charitable purposes known as "other purposes beneficial to the community in the way the law regards as charitable," an organization that restricts its purposes or activities to women only qualifies for registration as a charity where the charitable purposes and activities are interdependent with the class of beneficiaries (for example, a shelter for battered women, an abortion clinic.)

References

• Guidance CG-019, How to draft purposes for charitable registration
• Summary policy CSP-C10, Purposes beneficial to community
• Summary policy CSP-E01, Advancement of education
• Summary policy CSP-I05, Assisting immigrants
• Summary policy CSP-P06, Public benefit
• Guide T4063, Registering a Charity for Income Tax Purposes
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10

Date modified:

2003-06-27