Obligations of registration
The main obligations of a registered charity are to:
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devote its resources (funds, personnel, and property) to its charitable purposes and activities;
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file its annual Form T3010, Registered Charity Information Return, within six months of its fiscal period-end;
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meet its annual spending requirement (disbursement quota);
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keep adequate books and records in Canada, and make them available for review by the Canada Revenue Agency on request;
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make sure that official donation receipts are complete and accurate when issued;
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control and direct the use of all its resources (funds, personnel, and property); and
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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.
Note
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.
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