Describing your activities

Completing Part 3 of Form T2050, Application to Register a Charity Under the Income Tax Act

Every applicant organization should describe in clear detail the activities (programs) it will undertake to achieve each of the formal purposes stated in its governing document. Each applicant must provide as much detailed information as possible to allow the Charities Directorate to determine if the activities are charitable. An applicant is encouraged to send copies of meeting minutes, newspaper clippings, pamphlets, agency agreements, website information, fundraising materials, etc., to help us understand what the applicant is doing.

Even if the organization is not yet in operation, it must describe its proposed activities in as much detail as possible. The courts have stated that charitable registration can be denied to organizations that do not provide enough information describing their current and/or proposed activities.

When completing Part 3 - Activities of the organization, an applicant organization should answer at least the following questions:

• What exactly does the organization do or plan to do?

• How do the activities help achieve the organization's stated purposes?

• Where will the organization carry out its activities?

• Will the organization carry out its activities itself (through employees or volunteers) or use an intermediary to carry out its activities?

• How many employees and/or volunteers does the organization have or hope to have? Does the organization have the capacity to carry out its activities?

• Who benefits from the organization's activities and how are the beneficiaries selected?

• What fees, if any, will the organization charge its clients?

• How does the organization intend to raise funds?

An organization that completes Part 3 of the application by simply repeating the purposes found in its governing document will have its application returned as incomplete.

See the next section for an example of a properly completed Part 3 - Activities of the organization, of Form T2050.

Example

Part 3 - Activities of the organization

Purpose

To provide support services for aged persons, including meals and transportation to medical appointments.

Activities in support of purpose

The Any Town Community Network has identified the need of isolated seniors in the community for additional food and transportation to medical appointments. People from local religious groups and service clubs have joined together to create an organization, "People 4 Seniors" (P4S), that will meet that need.

A team of 10 to 15 volunteers will package and deliver prepared meals and food baskets to seniors (ages 65 and up) in the Any Town region. It is expected that much of the food will be donated by individuals and businesses (restaurants, hotels, and stores) in the community. The rest of the food will be purchased with donated funds. The food will be stored, prepared, and distributed from a rented storefront located at 555 Any Street, Any Town. The volunteers will use their own vehicles to deliver the food to seniors, and P4S will reimburse their travel expenses. It is expected that P4S will deliver approximately 100 meals per month. The volunteers will also spend time talking with the seniors, playing cards, etc.

The same volunteers will provide transportation for seniors to medical appointments. The volunteers will use their own vehicles and P4S will reimburse them for their travel expenses. Seniors will be able to arrange transportation by calling the P4S office located at 555 Any Street, Any Town.

These services will be free for seniors. P4S will select the seniors based on age, lack of mobility, and degree of isolation.

Services provided by P4S will be advertised in local newspapers and community centres.

References

• Guide T4063, Registering a Charity for Income Tax Purposes

Date modified:

2009-04-30