Charities and giving – A to Z index

Topic Keywords
Accountability for the use of resources for political activities books, records
Accumulation of property by a public foundation, CPC-005 accumulate
Advancement of education apply, registration, charitable purposes, examples
Advancement of education, CSP-E01 apply, registration
Advantages of registration apply, charity
Advancement of religion apply, registration, charitable purposes, examples
Advising the Charities Directorate of changes to your registered charity’s information checklist
Agriculture, CSP-A18 apply, registration
Amalgamations, mergers, and consolidations  
Amended legislation for the charitable donation tax credit  
Annulment of charitable registration  
Anonymous gifts donation, receipt
Anti-avoidance rules and designated gifts donation, disbursement quota, DQ, spending requirement
Applicants assisting ethnocultural communities, CPS-023 registration, multiculturalism, multi-ethnic, immigrant
Application for relief, CPC-029 disbursement quota, DQ, spending requirement
Application review process apply, registration, T2050
Arts activities and charitable registration, CG-018 apply
Asking for a disbursement quota reduction DQ, spending requirement
Asking for a fiscal period-end change  
Asking for a re-designation change, T2095, charitable organization, public foundation, private foundation
Asking for associated status T3011, IC77-6R
Asking for permission to accumulate property (funds) change, DQ, accumulation
Assisting immigrants, CSP-I05 apply, registration
Associated status for unrelated charities, CPC-028 joint venture, T3011, IC77-6R
Attendance at a political fundraising dinner, CPC-001 partisan
Auctions fundraising, receipt
Audit process for charities compliance, education, revocation
Audit process for charities (Infographic)  
Basic guidelines checklist
Benefits to aboriginal peoples of Canada, CPS-012 indigenous, indian, apply, registration
Books and records  
Bringing charities back into compliance voluntary
Broadcasting, CSP-B05 registration, apply
Business activity, CSP-R05 related business
Canada-U.S. Income Tax Convention (1980), CSP-C14  
Canadian amateur athletic associations RCAAA, qualified donee, apply, registration
Canadian registered charities carrying out activities outside Canada, CG-002 foreign, direction and control, conduit
Case law, CSP-C08 court decisions
Cause-related marketing receipt, fundraising, advantage, intention, de minimis
Cemeteries, CSP-R17 religion, burial, registration, apply
Changes to compliance and reporting requirements political activities, gift, donation
Changing a charity's activities  
Changing a charity's address or phone number  
Changing a charity's authorized representative information  
Changing a charity's bylaws  
Changing a charity's director, trustee, or like official information  
Changing a charity's legal status  
Changing a charity's legal name  
Changing a charity's purposes  
Charitable activities  
Activities outside Canada apply, registration, T2050, purposes, foreign
Charitable donation tax credit calculator first-time, super credit
Charitable donation tax credit rates  
Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived) qualified donee
Charitable purposes objects, apply, registration, poverty, education, religion, other purposes beneficial to the community
Charitable purposes and activities that benefit youth, CG-020 apply, registration, young, at-risk, health, sport
Charitable remainder trust, CSP-C02 planned giving, life interest, receipt
Charitable work and ethnocultural groups - information on registering as a charity, CG-003 apply, multiculturalism, multi-ethnic, immigrant
Charities and giving glossary definition
Charities Education Program CEP, compliance
Charities in the international context foreign, terrorism
Charities IT Modernization Project (CHAMP) e-services, T2050, T3010, My Business Account
Charities media kit  
Charities program facts and figures media kit
Charities Program Update - 2013  
Charities Program Update - 2014  
Charities Program Update - 2015  
Charities video gallery webinars
Charity law, CSP-D16  
Charity's address, CPC-015 receipt
Checklist for charities on avoiding terrorist abuse foreign, terrorism
Club, CSP-C17 service, registration
Collection, CSP-C26 taxes, penalties, compliance
Community economic development activities and charitable registration, CG-014 apply, CED
Complaints or concerns about registered charities compliance
Completing the registered charity information return, T4033 T3010, information return, guide
Completing the tax return where registration of a charity is revoked, RC4424 revocation, winding-up period, re-registration, guide, T2046
Compliance for charities  
Compliance for other qualified donees  
Compliance-related news releases  
Computer-generated official donation receipts, CPS-014  
Computer-generated receipts  
Confidentiality - public information, CG-008  
Consequences of improper receipting incorrect, penalty
Consequences of not meeting the obligations of registration (non-compliance) education letter, compliance agreement, sanction, revocation
Consequences of revocation  
Constitutions governing document
Consultation and feedback on policies and guidance comments
Consultation process 2016 to 2017 political activities
Contact the Charities Directorate client service, telephone, address, fax, leads, comments, complaints, about
Contribution to a political party, CSP-C05 receipt
Control of corporation, CSP-C28 foundation
Co-operative, CSP-C18 apply, registration
Correcting or replacing official donation receipts error, incorrect, lost
Court decisions compliance
Criteria for registering as a municipal or public body performing a function of government in Canada aboriginal, indigenous, native band, indian band
Crown (agent, corporation), CSP-C21  
Crown (federal, provincial), CSP-C22  
Cultural property, CSP-C06 donation, gift, disposition, capital gain
Cy-près (gift by will), CSP-C23  
Daycare facilities, CPS-003 registration, apply
Debt, CSP-D06 foundation
Deemed expenditure, CSP-D08  
Deemed fair market value rule receipt, FMV, gift in kind, non-cash gift
Describing your activities apply, registration
Determining fair market value of gifts in kind (non-cash gifts) gift, FMV, receipt, advantage, appraisal
DG Speech: National Charity Law Symposium - May 2012 Director general
DG Speech: National Charity Law Symposium - May 2013 Director general
DG Speech: National Charity Law Symposium - May 2014 Director general
DG Speech: National Charity Law Symposium - May 2015 Director general
DG's Corner Director general, about
Directors/Trustees, CSP-D10  
Disarmament, CSP-D12 apply, registration
Disaster or emergency relief apply, registration
Disaster relief, CSP-D13 apply, registration
Disbursement quota calculation DQ, spending requirement
Disbursement quota shortfalls & excesses DQ, spending requirement
Disbursements, CSP-D04 foundation, registration, apply, criteria
Disposition of property, CSP-P19 disposition, capital gain
Dissolution clause, CSP-D15 governing document
Distinction between self-help and members' groups, CPS-016 apply, registration
Distinguishing between charitable and political activities  
Does a registered charity have to issue official donation receipts for gifts it receives?  
Donating to help victims of a disaster or other emergency gift, match
Donation of gift certificates or gift cards, CG-007 receipt
Donation of shares gift, gift in kind, receipt, stock, securities
Donation schemes, CSP-S07 tax shelter, gifting arrangement, abuse
Donation tax shelter schemes gifting arrangement, abuse
Donations and gifts - Line 349 receipt, Schedule 9, T1 return
Downloading instructions search
Ecologically sensitive land, CSP-E05 disposition, capital gain, gift, donation
Effective date of registration, CPS-017 apply
Electronic mailing list - Charities and giving - What's new EML
Eligible donee, CSP-E09  
Employee charity trust, CSP-E07 registration, apply
Engaging in allowable activities (checklist)  
Environment, CSP-E08 apply, registration
Example purposes apply, model, sample
Excess corporate holdings regime for private foundations, T2082  
Excess corporate holdings worksheet for private foundations, T2081  
Expenses incurred by volunteers, CPC-025 gift, donation
External resources for charities provincial, territorial, government, education, training
Factors that will prevent an organization from being registered as a charity apply
Fair market value of donated item and taxes, CPC-006 GST
Fairness, CSP-F15 penalty, interest
Festival, CSP-F03 apply, registration, tourism, arts
Festivals and the promotion of tourism, CPS-005 apply, registration
Financial statements T3010, information return
First-time donor's super credit  
Foreign charities that have received a gift from Her Majesty in right of Canada qualified donee, apply, registration
Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes qualified donee, criteria
Foreign charities: Requirements for qualified donee status, CPC-030 (archived) qualified donee
Forms and publications  
Funding qualified donees, CPC-014  
Fundraising by registered charities, CG-013 allocation
Fundraising dinners receipt
Fundraising for your charitable work  
General guidelines for fundraising events or activities advantage, de minimus, intention to make a gift, eligible amount, split receipting
General requirements for charitable registration, CG-017 apply
Gift certificates or gift cards donation, receipt
Gifts from other registered charities donation
Gifts of services donation, receipt
Gifts of services, CPC-017  
Gifts out of inventory, CPC-018 receipt, donation
Golf tournaments fundraising, receipt
Goods and services tax/harmonized sales tax (GST/HST) checklist for charities  
Governing documents apply, registration, constitution, trust, incorporation
Group insurance rates for registered charities, CPC-022 apply, registration, umbrella organizations
Guidelines for applying sanctions compliance, penalties, suspensions
Guidelines for registering a charity: Meeting the public benefit test, CPS-024  
Guidelines for the registration of umbrella organizations and title holding organizations, CPS-026 apply
Head bodies and their internal divisions, CG-028 apply
Her Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies qualified donee, apply, registration
Heritage society, CSP-H05 apply, registration
Historical site, items, CSP-H07 apply, registration
Housing and charitable registration, CG-022 shelter, aged, disability
Housing for seniors (life-tenancy agreement), CPC-004 aged
How are gifts claimed for deceased individuals? estate, GRE, Line 349, tax credit
How can I donate wisely and avoid fraud? gift, Anti-fraud centre, donation scheme
How do I calculate my charitable tax credits? donation, gift
How to apply for charitable registration document checklist
How to apply for re-registration  
How to draft purposes for charitable registration, CG-019 objects, apply
How to get information about a charity audit, outreach, client service
How we promote compliance outreach, client service, audit
Impact of terminating your charitable registration apply, voluntary revocation, termination
Important information for registered charities incorporated, continued, or amalgamated in Ontario and subject to the Ontario Corporations Act CTAO, Corporate tax administration for Ontario
Important links for directors, officers and volunteers assistance, help, information, toolbox
Incorporation documents governing document
Index of guidance products and policies  
Ineligible individuals, CG-024 sanctions, penalties, suspensions, tax shelter, apply, abuse
Information (security), CSP-I11  
Information available to the public from a retgistered charity's T3010 return  
Information for charity quick view users T3010, informatgion return
Information letter: Treatment of tuition fees as charitable donations under Information Circular 75-23 education, gift, receipt
Interim measures (low-cost housing corporations) LCH, qualified donee
Interim measures (municipal and public bodies) MPB, qualified donee
Issuing a receipt in a name other than the donor's, CPC-010 true donor
Issuing complete and accurate donation receipts (checklist) gift
Issuing receipts for fundraising events guidelines, dinners, auctions, golf tournaments
Keeping adequate books and records (checklist)  
Leasing property, CSP-L05  
Liability, CSP-L01 revocation tax
Life insurance policy, CSP-L02 planned giving, receipt
List of charities registered, revoked, annulled, penalized, suspended, qualified donees, search
List of companies authorized to produce customized forms T3010, T1235, T1236, vendors
List of foreign charities that have received a gift from Her Majesty in right of Canada qualified donee, registered, search
List of low-cost housing corporations for the aged registered as qualified donees seniors, elderly, revoked, search, LCH
List of municipal or public bodies performing a function of government in Canada registered as qualified donees aboriginal, indigenous, native band, indian band, revoked, search
List of municipalities - Alberta qualified donee, registered, revoked, search
List of municipalities - British Columbia qualified donee, registered, revoked, search
List of municipalities - Manitoba qualified donee, registered, revoked, search
List of municipalities - New Brunswick qualified donee, registered, revoked, search
List of municipalities - Newfoundland and Labrador qualified donee, registered, revoked, search
List of municipalities - Northwest Territories qualified donee, registered, revoked, search
List of municipalities - Nova Scotia qualified donee, registered, revoked, search
List of municipalities - Nunavut qualified donee, registered, revoked, search
List of municipalities - Ontario qualified donee, registered, revoked, search
List of municipalities - Prince Edward Island qualified donee, registered, revoked, search
List of municipalities - Quebec qualified donee, registered, revoked, search
List of municipalities - Saskatchewan qualified donee, registered, revoked, search
List of municipalities - Yukon qualified donee, registered, revoked, search
List of prescribed universities outside Canada qualified donee, registered, revoked, search
List of registered Canadian amateur athletic associations RCAAA, qualified donee, revoked, annulled, penalized, suspended, search
Loanbacks receipt, gift, non-qualifying security
Lottery prizes receipt, deemed fair market value
Low-cost housing corporations for the aged qualified donee, apply, registration, LCH
Maintaining charitable registration - Resource manual assistance, help
Maintaining the charity's status as a legal entity (checklist)  
Make a service complaint standards
Mediation, CSP-M03 apply, registration
Meeting the disbursement quota (checklist) DQ, spending requirement, T3010
Membership fees, CSP-M05 receipt
Message from the DG: Budget 2012 - Enhancing transparency and accountability for charities Director general
Message from the DG: Budget 2014 - Investing in communities - charities Director general
Message from the DG: Budget 2015 – Supporting the Charitable and Non-Profit Sector Director general
Municipal or public bodies performing a function of government in Canada qualified donee, apply, registration, indian band, aboriginal, indigenous
Municipalities list, qualified donee, registered, revoked
My Business Account MyBA
National arts service organizations RNASO, qualified donee, apply, registration
Newsletters for charities (archived)  
Non-compliance issues audit, tax shelter, gifting arrangement, receipt, registration number, books, records, abuse
Non-profit organization, CSP-N03  
Non-qualified investment - tax liability, CG-006 private foundation
Non-qualified investments private foundation
Non-qualifying security, CG-012 receipt
Objections and appeals: Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees dispute
Obligations of registration  
Official donation receipts by a newly registered charity, CPC-009  
Other acceptable activities permitted within certain limits business, political, social, fundraising
Other government resources for donors federal, provincial, territorial
Other purposes beneficial to the community apply, registration, charitable purposes, examples
Out-of-pocket expenses, CPC-012 volunteer, receipt, gift, donation
Partisan political activities  
Payment for participation in a youth band or choir, CPC-019 receipt, donation, gift
Penalties and suspensions compliance, sanctions
Personal information of directors, trustees and like officials privacy
Pledges donation, gift, receipt
Policies and guidance about applying for registration  
Policies and guidance about operating a registered charity  
Policies and guidance about revocation of registered status  
Policy institutes, CSP-S10 science, education, research, political, apply, registration
Political activities basic requirements  
Political activities self-assessment tool  
Political activities, CPS-022 advocacy, lobbying
Political party's use of charity's premises, CPC-007 political activities
Poverty, CSP-P03 purposes
Prescribed donee, CSP-P15 foreign
Prescribed universities outside Canada qualified donee,
Private benevolence, CSP-P09 private benefit, self-help
Private foundations and investment portfolios, CPC-023 business
Professional association, CSP-P18 members
Program areas and field codes T3010
Promotion of animal welfare and charitable registration, CG-011 apply
Promotion of health and charitable registration, CG-021 apply
Promotion of volunteerism, CPS-025 apply, registration
Providing fraudulent information, CSP-F12 revocation
Provision of information, CSP-I06 education
Public amenities, CSP-P20 library, museum, gallery, botanical garden, recreation grounds, apply, registration
Public benefit, CSP-P06  
Public policy, CSP-P13  
Publishing a magazine, CPC-027 apply, registration, education
Purposes beneficial to community, CSP-C10  
Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada, CG-023 registration, apply, criteria
Qualified donee: Low-cost housing corporation for the aged, CG-025 registration, apply, criteria, LCH 
Qualified donees - Consequences of returning donated property, CG-016 gift
Qualified donees, CG-010  
Questions and answers about applying for registration  
Questions and answers about charitable purposes and activities  
Questions and answers about gifting and receipting donation
Questions and answers about making donations gift
Questions and answers about operating a registered charity  
Questions and answers about political activities  
Questions and answers for the media  
RCAAA - revocation, CSP-R25 canadian amateur athletic association
RCAAA application for registration, CSP-R04 canadian amateur athletic association, T1189
RCAAA return, CSP-R09 canadian amateur athletic association, T2052, T2
RCAAAs: Receipts-issuing policy, CPS-007 canadian amateur athletic association, donation, gift
Registered Canadian amateur athletic association, CSP-R01 RCAAA
Registered charities making improvements to property leased from others, CPS-006 apply
Registered charity basic information sheet (TF725) T3010, information return
Registered pension plan, CSP-R15  
Registering a Charity for Income Tax Purposes, T4063 apply, T2050, guide
Registering charities that promote racial equality, CPS-021 immigrant, refugee, ethnocultural, apply
Registration number BN
Registration of arts festivals, CPS-010 apply
Registration of Canadian amateur athletic associations, CPS-011 RCAAA, apply
Related business and public foundations, CPC-002  
Related persons and dealing at arm's length, Income Tax Folio S1-F5-C1  
Relief of poverty apply, registration, charitable purposes, examples
Relieving conditions attributable to being aged and charitable regisration, CG-026 seniors, elderly, apply
Religion, CSP-R06 registration, purposes, apply
Religious charities - Exemption, CPC-016 T3010, information return
Report on the Charities Program about
Representations to government as a charitable activity political activities
Representatives of a charity involved in political activities on their own time political activities
Request publicly available data from the List of charities (Charities Listings) form, information
Research as a charitable activity, CPS-029 registration, apply
Resources, CSP-R13 financial, material, human
Resources for charities about political activities  
Return - political, CSP-R08 political contributions, T2093, T2092
Returning a gift to a donor donation, receipt
Revocation notices T2051A, T2051B
Revocation tax and the T2046 tax return  
Revocation tax, CSP-R24  
Revocation, CSP-R12 voluntary
RSS feeds - Canada Revenue Agency  
Sample financial statements T3010, information return
Sample official donation receipts  
Scholarships, CSP-S08 registration, education, apply
School associations, CSP-S09 registration, education, apply
School councils, CPS-013 registration, education, apply
Search tips for the List of charities  
Self-help groups, CSP-S02 registration, apply
Service Standards 2017-2018  
Should I apply for registration?  
Small and rural charities initiative (SARC) (archived)  
Social activities, CSP-S05  
Social rehabilitation, CSP-R16 prisoners, registration, apply
Split receipting gift, donation, de minimis, advantage, FMV, fair market value, intention, eligible amount
Split receipting and deemed fair market value (Income Tax Folio S7-F1-C1) gift, donation, receipt, advantage, nominal threshold, fundraising
Sponsorship donation, gift, receipt, advertising, recognition
Sports and charitable registration, CPS-027 apply
Statement of assets and liabilities  
Statement of revenue and expenditures  
Stock exchange - designated, CG-005 securities, shares
Substantially all, CSP-S16  
T3010 charity return - After you file summary, amend, T1240
T3010 charity return - Before you file inactive, fiscal period end, accumulation, disbursement quota reduction, DQ reduction, accumulate
T3010 charity return - Filing information return due date, partnership holdings, CTAO
T3010 charity return - Overview filing, non-filing
T3010 checklist - how to avoid common mistakes when filing your return information return
Tax return where registration of a charity is revoked, T2046  
Tax shelter, CSP-T08 gifting arrangement, abuse
Third party fundraisers, CPC-026 receipt, donation
Titleholding, CSP-T07 real property, real estate
Toolbox for directors, officers, and volunteers resources, assistance, help
Top 10 facts about the regulation of charities  
Transition to the new B.C. Societies Act British Columbia
Trust document, CG-009 governing document
Trusts governing document
Tuition fees and charitable donations paid to privately supported secular and religious schools, IC75-23 education, gift, receipt
Types of registered charities (designations) charitable organization, public foundation, private foundation
Types of revocation voluntary, failure to file, audit, non-filing, corporate status, Canada Gazette
Undue benefits, CSP-U02 sanction, penalty, revocation
Union dues - Payment to a registered charity, CPC-008 gift, donation
Upholding human rights and charitable registration, CG-001 registration, apply
Using an intermediary to carry out a charity's activities within Canada, CG-004 direction and control, conduit
What an organization should know about re-registration apply
What documents will I need to claim my charitable tax credits? receipt, donation, gift
What information must be on an official donation receipt from a registered charity gift, donation, de minimis, advantage, FMV, fair market value, receipt
What is a gift? donation, receipt, condition precedent, condition subsequent
What is a governing document? apply, registration, incorporation, constitution, trust, internal division
What is a related business?, CPS-019 fundraising
What is charitable? purposes, objects, activities, apply, registration
What is the difference between a registered charity and a non-profit organization? NPO
What role does the federal government play in regulating charities? register, audit, information, regulation
What types of gifts qualify for charitable tax credits? donation, receipt, ecological, cultural, securities, capital property, inventory
What you need to know to issue an official donation receipt gift, true donor, advantage, FMV, fair market value
What's New update, mailing list, EML, RSS
When should a charity issue a receipt? timeframe, deadline
Which organizations can issue official donation receipts? qualified donee, registered charity, tax credit
Who we are directorate, mission, vision, about
Will, CSP-W02 bequest, deceased
Winding-up period, CSP-W03 revocation tax
Withholding tax, CSP-T05  
Women, CSP-W01 apply, registration, shelter, battered, abortion, health
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