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.
Certain documents that provide information about a registered charity are available to the public. These include a charity's governing documents, its financial statements, and the public parts of a charity's application form and annual information return.
Report a problem or mistake on this page
- Date modified: