Obligations of registration

The main obligations of a registered charity are to:

• devote its resources (funds, personnel, and property) to its charitable purposes and activities

• file its annual Form T3010, Registered Charity Information Return, within six months of its fiscal year-end

• meet its annual spending requirement (disbursement quota)

• keep adequate books and records in Canada, and make them available for review by the Canada Revenue Agency on request

• make sure that official donation receipts are complete and accurate when issued

• control and direct the use of all its resources (funds, personnel, and property)

• maintain its status as a legal entity

Also, a registered charity should inform the Charities Directorate of any changes to the charity's mode of operation or legal structure. Examples include a change in address, directors, legal or operating name, purposes, activities, or governing documents.

For more information on the obligations of a registered charity, see Checklists for charities. If a registered charity does not meet its obligations, it may be subject to a penalty and may have its registered status revoked.

Related topics

• Consequences of not meeting the obligations of registration (non-compliance)
• Operating a registered charity

References

• Guide T4063, Registering a Charity for Income Tax Purposes