Compliance and audits
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Compliance and audits
Important: Do not lend your charity's registration number
A charity is responsible for all receipts issued under its name and registration number. It must account for the corresponding donations on its annual information return and in its books and records. Under no circumstances should a registered charity issue donation receipts on behalf of another organization or lend its registration number to another organization for receipting purposes. A charity that lends its registration number may have its receipting privileges suspended and/or lose its registered status.
Topics
- How we promote compliance
A summary of the Charities Directorate's compliance program - The audit process for charities
How charities are selected, types of audit, and what happens after an audit is complete - Non-compliance issues
Non-compliance issues that all charities need to be aware of - Bringing charities back into compliance
When a charity self-identifies non-compliance issues - Penalties and suspensions
A chart of infractions and the corresponding penalties and suspensions that may be applied when a charity does not meet its legal obligations - Complaints or concerns about registered charities
How to report practices that may relate to non-compliance - Guidelines for applying sanctions
The CRA's approach to applying penalties and suspensions - Court decisions
A list of compliance-related court decisions involving charities and donors - Compliance-related news releases
A list of news releases including sanctions and revocations
Related Links
- Information about regulating the political activities of charities
- Project Trident
- Charities-related forms and publications
- Alphabetical index of topics
- Glossary
- Contact information
- Date modified:
- 2016-11-01