Use of intermediaries; art and culture; art councils; museums, art galleries, and performance venues - Segment 4


Welcome to Use of intermediaries, Art and culture, Art councils, Museums, art galleries, and performance venues, part of the Arts Activities and Charitable Registration (Guidance CG-018) webinar.

Charities can use intermediaries to deliver their programs.

For example, a charity that stages dance performances can contract with a dance company to put on, develop, and perform a series of events for the general public. An intermediary is a person, entity, or organization that is separate from a charity and its staff with which the charity works to carry out its own activities.

It is important that charities using intermediaries maintain direction and control over their activities and resources.

The CRA has two guidance products that explain how organizations can carry on activities through intermediaries inside or outside Canada:

  • The first one is Guidance CG-002, Canadian registered charities carrying on activities outside Canada
  • And Guidance CG‑004, Using an intermediary to carry on a charity's activities within Canada

Arts and culture

Promoting a particular culture or the cultural interests of an ethnic or national group is not a charitable purpose.

However, charities can:

  • teach the art forms or styles of a particular culture; or
  • provide public exhibitions, presentations, or performances of a particular culture.

Arts councils

Generally, the mandate of an arts council is to encourage public participation in the arts, provide opportunities for the public to experience the arts, or raise the artistic standards within the arts community or industry.

Arts councils can do this through a variety of activities, but they must establish that they are working for the broader community and that they meet the public benefit requirements.

When funding artists or arts groups, arts councils must maintain direction and control over their resources (including their funds) and the activities carried out with their resources, as outlined in the use of intermediaries section of the guidance.

Museums, art galleries, and performance venues

Organizations that operate museums, art galleries, and performance venues can be constituted to simply provide a public amenity, or they can be constituted to provide and use a public amenity to further a separate charitable purpose of advancing the public's appreciation of the arts.

For example, an organization can provide a community theatre facility that:

  1. is available for anyone in the community; and
  2. is used to exhibit, present, or perform artistic works.

If an organization conducts activities to further a purpose that advances the public's appreciation of the arts, it must meet the art format and style and the artistic merit criteria as outlined in the guidance.

Additionally, the organization must be careful not to provide private benefits to artists. For example, a gallery that only exhibits the artistic works of its members would generally be viewed as providing unacceptable private benefits.


The appendices contain useful examples for organizations looking to register as well as for organizations reviewing their purposes and activities.

Appendix A: Summarizes the main requirements for each of the three main purposes outlined in the guidance.

Appendix B: Gives examples of purposes and activities that can be useful for organizations applying for registration.

Appendix C: Lists the art forms and styles that the CRA will recognize without needing more information.

Thank you and we hope you enjoyed this webcast. If you would like more information on this topic, please contact our client service at 1-800-267-2384.

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