Charities video gallery

This page contains videos and transcripts to help you stay informed on charities-related information.

If you have comments or suggestions to improve our videos, infographics, and graphic educational tools products, email us.

Videos
Title Description Series
Gift certificates and gift cards

Understand what to do when gift cards or gift certificates are donated to your charity.

Visit www.canada.ca/charities-giving for more information.

February 28, 2018

Series: Gifting and receipting
Who is the true donor of this gift?

Determine who is the true donor of the gift and how you can issue the corresponding donation receipt.

Visit canada.ca/charities-giving to find out more.

December 11, 2017

Series: Gifting and receipting
Services: Are they receiptable?

Learn what are gifts of service and why they are not receiptable.

September 28, 2017

Series: Gifting and receipting
Services: Website and software

Examples on how to proceed when you receive a gift of a website or software.

September 28, 2017

Series: Gifting and receipting
Auctions: advantage and 80% rule

The scenario in this segment will help you understand how to calculate donor advantage and the 80% rule to winning bidders at auctions.

July 20, 2017

Series: Gifting and receipting
Auctions: when can you issue donation receipts?

The scenario in this segment will help you understand the rules for issuing donation receipts at auctions.

July 20, 2017

Series: Gifting and receipting
Gifting and receipting 101

Learn about the types of donations for which registered charities and other qualified donees can issue a tax receipt, and the various rules on receipting.

October 26, 2016

Series: Gifting and receipting
Gifting and receipting - Advertisement

Promotional video on Canada Revenue Agency's "Gifting and receipting" video series.

October 26, 2016

Series: Gifting and receipting
Video 1: Overview of political activities for charities

This video provides an overview of political activities for registered charities.

April 24, 2014

Series: Charities and their participation in political activities
Video 2: What is a political activity?

This video provides a definition of political activities for registered charities.

April 24, 2014

Series: Charities and their participation in political activities
Video 3: Charities must always be non-partisan

This video details the legal requirement for registered charities to engage only in non-partisan political activities.

April 24, 2014

Series: Charities and their participation in political activities
How do I choose the right charity?

This video will help you research charities using Quick View, a graphic display of a charity’s information.

April 5, 2013

For more information, go to www.cra.gc.ca/donors.

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Charities and CRA: Make the connection

Helping donors, volunteers, employees, educators, charity board members, and Canadians to better understand the rules for registered charities in Canada.

April 13, 2012

For more information, go to www.cra.gc.ca/donors.

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Video 1: What's it all about?

This video is part of a series of three that explains the relationship between Canada's registered charities, the CRA, and you

July 13, 2010

Series: Giving to registered charities 101
Video 2: What's in it for me?

This video is part of a series of three that explains the relationship between Canada's registered charities, the CRA, and you.

July 13, 2010

Series: Giving to registered charities 101
Video 3: Where do I begin?

This video is part of a series of three that explains the relationship between Canada's registered charities, the CRA, and you.

July 13, 2010

Series: Giving to registered charities 101
Segment 1: Introduction; Charity's resources; Qualified donees

This segment is an introduction to charities carrying out activities outside of Canada.

November 20, 2013

Activities outside Canada
Segment 2: Activities; Working with a charity's own staff; Working with an intermediary

This segment contains information on a charity using its resources to further its own charitable purposes.

November 20, 2013

Activities outside Canada
Segment 3: Maintaining direction and control; What's in a written agreements?; Describing your activities

This segment will show your charity how it must maintain direction and control of its resources and to demonstrate that its resources are used for its activities. The segment also tells you what should be in a written agreement with an intermediary.

November 20, 2013

Activities outside Canada
Segment 4: Four types of intermediaries: agents, joint venture, cooperative, contractor

This segment contains information on the four most common types of intermediaries (agents, joint venture participants, co-operative participants, and contractors).

November 20, 2013

Activities outside Canada
Segment 5: Property transfers

This segment identifies the conditions under which the Canada Revenue Agency is prepared to accept a direct transfer of certain types of resources to a non-qualified donee without accompanying direction and control.

November 20, 2013

Activities outside Canada
Segment 6: Local laws; Managing risks; Books and records; CIDA funding

This segment contains information on charitable activities outside Canada and following local laws. Also, the segment tells you the type of records a charity needs to keep for its foreign activities.

November 20, 2013

Activities outside Canada
Segment 1: Introduction

This segment is the introduction to the Arts Activities and Charitable Registration guidance. The guidance explains the different possibilities for registration, and details how organizations that have arts activities can meet the public benefit requirement in each category.

September 24, 2013

Arts activities and charitable registration
Segment 2: Arts and the advancement of education; Promoting the commerce or industry of the arts; Art form and style criterion

This segment contains information about the arts and advancement of education, promoting the commerce or industry of the arts, and an explanation of both the art form and style criterion.

September 24, 2013

Arts activities and charitable registration
Segment 3: Artistic merit criterion; objective evidence; private benefit considerations

This segment provides specific information about the artistic merit criterion, what the CRA expects as objective evidence and the private benefit considerations.

September 24, 2013

Arts activities and charitable registration
Segment 4: Use of intermediaries; art and culture; art councils; museums, art galleries, and performance venues

This segment explains the use of intermediaries to help charities deliver their programs. In addition, it includes detailed information relating to art and culture, art councils, museums, art galleries and performance venues.

September 24, 2013

Arts activities and charitable registration
Segment 1: Introduction

This segment is the introduction to the Community Economic Development (CED) guidance.

September 24, 2013

Community economic development activities and charitable registration
Segment 2: Purposes; Activities; Training; Grants and loans

This segment contains information about the following major sections of the CED policy: Purposes that can be furthered by CED activities; Activities that relieve unemployment; Employment-related training; Grants and loans to eligible beneficiaries.

September 24, 2013

Community economic development activities and charitable registration
Segment 3: Program-related investments (PRI)

This segment contains information relating to the Program-related investments (PRI).

September 24, 2013

Community economic development activities and charitable registration
Segment 4: Social Businesses; Community land trusts; CED activities

This segment contains information for the Social Businesses, the Community Land Trusts and Community Economic Development Activities.

September 24, 2013

Community economic development activities and charitable registration
Segment 1: Introduction, Section A - Identification, Section B - Directors / Trustee and like officials

This segment is the introduction to the T3010, what's new for 2013, when to file and the consequences of not filing.

September 24, 2013

Completing Form T3010 (13), Registered charity information return
Segment 2: Section C - Programs and general information

This segment contains information relating specifically to Section C – Programs and general information.

September 24, 2013

Completing Form T3010 (13), Registered charity information return
Segment 3: Section D - Financial information, Section E - Certification, Section F - Confidential data

This segment contains information to help Charities determine which financial form to complete, how to complete Section D, Section E and Section F.

September 24, 2013

Completing Form T3010 (13), Registered charity information return
Segment 4: Schedule 6 - Detailed financial information, Schedule 7 - Completing Form T3010 (13), Registered charity information return

This segment helps charities fill out Schedule 6 – Detailed financial information, and Schedule 7 – Political Activities.

September 24, 2013

Completing Form T3010 (13), Registered charity information return
Segment 1: Introduction; Filing requirements

This segment is the introduction to completing Form T3010, Registered Charity Information Return, filing requirements, and the consequences of not filing your return on time.

November 20, 2013

Completing the Registered charity information return T3010-1
Segment 2: Form T725; Form T1235; Form T1236; Sections A and B

This segment explains which forms must be completed annually and information related to the Ontario Corporations Act.

November 20, 2013

Completing the Registered charity information return T3010-1
Segment 3: Section C

This segment contains information on how to complete the Programs and General information sections.

November 20, 2013

Completing the Registered charity information return T3010-1
Segment 4: Section D; Section E; Section F

This segment contains information on how to complete Section D of the Financial information section.

November 20, 2013

Completing the Registered charity information return T3010-1
Segment 5: Schedule 6; Disbursement quota

This segment contains information on how to complete the detailed financial Information on Schedule 6, as well as details of the disbursement quota requirement.

November 20, 2013

Completing the Registered charity information return T3010-1
Segment 1: Introduction to financial statement; Cash vs. accrual

This segment is the introduction to financial statements and gives the definitions for the cash and accrual methods.

November 20, 2013

Financial statements and books and records
Segment 2: Elements of financial statements; Assets and liabilities

This segment contains information relevant to the balance sheet and further defines the assets and liabilities of a charity.

November 20, 2013

Financial statements and books and records
Segment 3: Revenues and expenditures; Notes to financial statement

This segment explains information relative to the income statement, including explanations of revenues and expenditures, as well as notes to the financial statements.

November 20, 2013

Financial statements and books and records
Segment 4: Books and records: CRA requirements and the importance of books and records

This segment explains a charity's obligation under the Income Tax Act to keep adequate books and records, CRA requirements, and the importance of books and records.

November 20, 2013

Financial statements and books and records
Segment 5: Best practices; Retention periods

This segment contains information on books and records' best practices, along with retention periods for them.

November 20, 2013

Financial statements and books and records
Segment 6: Electronic records; Consequences of inadequate books and records

This segment contains information on maintaining electronic records and the consequences of not keeping adequate books and records.

November 20, 2013

Financial statements and books and records
Segment 1: Introduction; What is a gift?; Receiptable and non-receiptable transactions

This segment is the introduction to gifting and receipting. It explains what kind of gifts can and cannot be receipted for income tax purposes.

November 20, 2013

Gifting and receipting
Segment 2: Receipting; Split receipting; Fair market value (FMV) and deemed FMV

This segment contains general receipting information, such as: split receipting, fair market value (FMV), deemed FMV, the importance of FMV, and the types of key information needed to write a receipt.

November 20, 2013

Gifting and receipting
Segment 3: Advantage and its fair market value (FMV); Rules: de minimis and the intention to make a gift threshold

This segment contains information relating to written receipts, advantages when making a donation, the de minimis rule, and the intention to make a gift threshold.

November 20, 2013

Gifting and receipting
Segment 4: Golf tournament; Auction

This segment contains examples for golf tournaments and auctions.

November 20, 2013

Gifting and receipting
Segment 5: Content of a donation receipt; Consequences and improper use of donation receipt; Best practices

This segment contains information on the contents of a donation receipt, examples of improper use of donation receipts, consequences of issuing improper receipts, and best practices.

November 20, 2013

Gifting and receipting
Segment 1: Introduction and registered charities

This segment covers what a registered charity is as per the Income Tax Act.

April 29, 2014

How to Donate Wisely - Information for Donors
Segment 2: Information about donations and how to verify if an organization is registered with the CRA

This segment explores the CRA's role in regulating registered charities and provides information on donations and how to research a registered charity.

April 29, 2014

How to Donate Wisely - Information for Donors
Segment 3: Use your donations to save at tax time

This segment details how donors can use their donations to save at tax time.

January 21, 2015

How to Donate Wisely - Information for Donors
Segment 4: Tax shelters and why you should avoid them

This segment explains tax shelters and why they should be avoided.

April 29, 2014

How to Donate Wisely - Information for Donors
Segment 1: Compliance approach and tools; Non-compliance

This segment is an introduction to non-compliance issues. The Charities Directorate helps charities to comply with the requirements of the Income Tax Act through a balanced program of education, service, and responsible enforcement.

November 20, 2013

Non-compliance issues and how to avoid them
Segment 2: Non-compliance issues (1 to 4)

This segment contains information on incomplete or inaccurate books and records and/or donation receipts; failure to file the charity information return (Form T3010); and errors or omissions on Form T3010.

November 20, 2013

Non-compliance issues and how to avoid them
Segment 3: Non-compliance issues (5 to 8)

This segment contains information on compliance issues such as non-charitable activities, gifts to non-qualified donees, gifts to qualified donees, failure to maintain direction and control, and the implications of lending out your charitable registration number.

November 20, 2013

Non-compliance issues and how to avoid them
Segment 4: Non-compliance issues (9 to 12)

This segment contains information on charities undertaking excessive or partisan political activities, business activities, and transactions with directors.

November 20, 2013

Non-compliance issues and how to avoid them
Segment 5: Tax shelters and fraudulent tax receipts; Proof of payment

This segment contains information on tax shelter arrangements and fraudulent donation receipts.

November 20, 2013

Non-compliance issues and how to avoid them
Segment 1: Introduction; Responsibility of board members

This segment is an overview of the responsibilities of board members and of the deadlines for charities that are federally incorporated with Industry Canada.

November 20, 2013

Orientation for new board members
Segment 2: Overview of the Charities and Giving webpages

This segment is an overview of the Charities and Giving webpages (charities listings, other qualified donees listings, registered Canadian amateur athletic association listings, educational resources for charities, and informative webcasts.)

November 20, 2013

Orientation for new board members
Segment 3: Maintaining registered status—books and records

This segment contains information on maintaining a charity's registered status, the importance of adequate books and records, and the consequences of not meeting the obligations of registration.

November 20, 2013

Orientation for new board members
Segment 4: Maintaining registered status

This segment contains information on what a charity should and should not do in order to maintain a charity's registered status.

November 20, 2013

Orientation for new board members
Segment 5: Financial statements and reporting

This segment contains information related to the importance of financial statements, what is required on these statements, and when they must be filed along with the charity's annual Registered Charity Information Return.

November 20, 2013

Orientation for new board members
Segment 6: Key points to keep in mind

This segment contains information on key points that a charity must keep in mind to maintain their charity's registered status.

November 20, 2013

Orientation for new board members
Segment 1: Key message, Charities must be non-partisan and limits on a charity's non-partisan political activities

This segment explains the key message of the webinar, that charities must be non-partisan, and the limits on a charity's non-partisan political activities.

September 24, 2013

Political activities
Segment 2: Four types of political activities; Charitable vs. political activities

This segment identifies the four types of political activities and the difference between charitable and political activities.

September 24, 2013

Political activities
Segment 3: Accountability for a charity's resources

This segment contains information relating to accountability for a charity's resources.

September 24, 2013

Political activities
Segment 4: Representations to government and personal political activities of the representatives of a charity

This segment contains information on the rules that a charity must follow when making representations to government, and when representatives of a charity are participating in personal political activities.

September 24, 2013

Political activities
Segment 1: Introduction; What is fundraising; Fundraising activities; Key messages

This segment is the introduction to the CRA's updated fundraising guidance. What is fundraising? Types of fundraising activities (Examples: what to do and what not to do)

November 20, 2013

Updated fundraising guidance
Segment 2: Unacceptable fundraising: collateral purpose

This segment contains information of unacceptable fundraising as a collateral purpose.

November 20, 2013

Updated fundraising guidance
Segment 3: Unacceptable fundraising: excessive private benefit

This segment explains the indicators of unacceptable private benefits and why a charity must be careful about providing private benefits.

November 20, 2013

Updated fundraising guidance
Segment 4: Unacceptable fundraising: illegal or contrary to public policy

This segment contains information on unacceptable fundraising that is illegal or contrary to public policy.

November 20, 2013

Updated fundraising guidance
Segment 5: Unacceptable fundraising: deceptive or misleading; Unrelated business

This segment contains information on unrelated business and unacceptable fundraising that is deceptive or misleading. It also provides indicators of misrepresentation and deception.

November 20, 2013

Updated fundraising guidance
Segment 6: Fundraising ratio; CRA evaluation of fundraising activities; Allocation procedures; Best practices

This segment contains information on fundraising ratio; evaluating fundraising activities; allocation procedures; and fundraising best practices recommended by the CRA.

November 20, 2013

Updated fundraising guidance
Segment 1: Introduction and what is a business

This segment is an introduction to what is a business.

April 29, 2014

What is a related business?
Segment 2: "Carrying on" a business

This segment defines the term "carrying on" as per the Income Tax Act and provides examples on this type of activity.

April 29, 2014

What is a related business?
Segment 3: Related business

This segment identifies what is a related business and explores the two types of related businesses.

April 29, 2014

What is a related business?
Segment 4: Unrelated business and decision tree

This segment contains information on unrelated businesses and the decision tree.

April 29, 2014

What is a related business?

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