Charities and giving – A to Z index

Charities listing
Topic Keywords
10-year gift donor
About the Charities Directorate  
Activities charitable, business, social, fundraising
Activities outside Canada apply, registration, purposes, foreign, intermediaries
Accumulation of property DQ, disbursement quota
Advancement of education apply, registration, charitable purposes, examples
Advancement of education, CG-030 apply, registration, charitable purposes
Advantages and obligations of applying for qualified donee status
RCAAA, His Majesty, foreign charities, low-cost housing, municipal or public bodies, municipalities, RNASO, universities, QD, RJO, registered journalism organization, QCJO
Advantages and obligations of becoming a registered charity apply
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  
Annulment of charitable registration revocation
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
Apply for other qualified donee status
RCAAA, His Majesty, foreign charities, low-cost housing, municipal or public bodies, municipalities, RNASO, universities, QD, RJO, registered journalism organization, QCJO
Apply for re-registration revocation
Apply to become a registered charity
informed decision, set up, establish
Applying to become a registered journalism organization RJO, registered journalism organization, QCJO
Applying for status as a registered national arts service organization RNASO, qualified donee, QD, receipts
Arts activities and charitable registration, CG-018 apply
Asking for a disbursement quota reduction DQ, spending requirement
Assessing and reducing terrorist risks to charities terrorism, compliance
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  
Auctions fundraising, receipt
Authorize or manage representatives RC59, AUT-01, representative authorization
Basic guidelines checklist
Benefits to aboriginal peoples of Canada, CPS-012 indigenous, indian, apply, registration
Books and records governing documents, source documents, retention periods
Books and records for registered journalism organizations governing documents, source documents, retention periods, RJO
Bringing charities back into compliance voluntary
Business activity, CSP-R05 related business
Canada-U.S. Income Tax Convention (1980), CSP-C14  
Canadian registered charities carrying on activities outside Canada, CG-002 foreign, direction and control, conduit, intermediary, joint venture, co-operative, contractor
Capital fund, CSP-C15 enduring property
Capital gains reduction and capital gains pool  
Case law, CSP-C08 court decisions
Cause-related marketing receipt, fundraising, advantage, intention, de minimis
Cemeteries, CSP-R17 religion, burial, registration, apply
Change bylaws governing document
Change director trustee, like official
Change legal status governing document
Change organization's designation change, T2095, charitable organization, public foundation, private foundation
Change organization's fiscal period end  
Change organization's legal name  
Change public contact information or addresses  
Change purposes and activities statement of activities, governing document
Charitable activities  
Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived) qualified donee, QD
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 information sessions  
Charities media kit  
Charities program media kit
Charities program facts and figures media kit
Charities Program Update - 2013  
Charities Program Update - 2014  
Charities Program Update - 2015  
Charities video gallery  
Charity law, CSP-D16  
Charity's address, CPC-015 receipt
Checklist: How to protect your charity against terrorist abuse foreign, terrorism
Checklists for charities  
Clarifying the rules governing charities' political activities: consultation process 2016 to 2017 political activities
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 (Report suspected non-compliance) compliance, lead
Completing the registered journalism organization information return, T1000-2 RJO, T1000-1, T1000-2, T1000-3, T1000-4, guide
Completing the registered charity information return, T4033 T3010, guide
Completing the tax return where registration of a charity is revoked, RC4424 revocation, winding-up period, re-registration, guide, T2046
Compliance and audits sanctions
Compliance for other qualified donees QD
Compliance for registered journalism organizations RJO, registered journalism organization, QCJO
Compliance within the charitable sector outreach, client service, audit, compliance, education, revocation
Compliance within the charitable sector (Infographic)  
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
Feedback on policies and guidance comments
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
Create an application document checklist
apply
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  
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 non-cash gifts gift, FMV, receipt, advantage, appraisal, gift in kind
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
Direct designation, CSP-D09 enduring property, life insurance policy
Directors/Trustees, CSP-D10  
Disaster or emergency relief apply, registration
Disaster relief, CSP-D13 apply, registration
Disbursement quota calculation DQ, spending requirement
Disbursement quota calculation - prior to Budget 2010 DQ, spending requirement
Disbursement quota shortfalls & excesses DQ, spending requirement
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
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 tips
Ecologically sensitive land, CSP-E05 disposition, capital gain, gift, donation
Educating charities about the risks of terrorist abuse terrorist abuse
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
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, non-cash gift, gift in kind
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
Foreign charities that have received a gift from His Majesty in right of Canada qualified donee, QD, receipts
Foreign charities that have received a gift from His Majesty in right of Canada - Compliance
qualified donee, QD, sanctions
Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes (archived) qualified donee, QD, criteria
Form T1000-1, Registered Journalism Organization Information Return RJO, T1000-1, T1000-2, T1000-3, T1000-4
Form T1000-3, Directors/Trustees Worksheet for Registered Journalism Organizations
RJO, T1000-1, T1000-2, T1000-3, T1000-4
Form T1000-4, Registered Journalism Organization Adjustment Request RJO, T1000-1, T1000-2, T1000-3, T1000-4
Forms and publications  
Framework to safeguard the charitable sector terrorism, terrorist abuse
Funding qualified donees, CPC-014 QD
Fundraising activities by registered charities receipts, cause-related marketing
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  
Group insurance rates for registered charities, CPC-022 apply, registration, umbrella organizations
GST/HST  
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
His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies qualified donee, receipts, QD
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 can I donate wisely and avoid fraud? gift, Anti-fraud centre, donation scheme
How to draft purposes for charitable registration, CG-019 objects, apply
How to get information about a charity audit, outreach, client service
Impact of terminating your charitable registration apply, voluntary revocation, termination
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 registered charity's T3010 return  
Information for charity quick view users T3010, information 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, QD
Interim measures (municipal and public bodies) MPB, qualified donee, QD
Issuing a receipt in a name other than the donor's, CPC-010 true donor
Issuing complete and accurate donation receipts (checklist) gift
Issuing official donation receipts for registered journalism organizations gift, advantage, issue official donation receipts, RJO
Issuing receipts  
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
Line 349 - How are gifts claimed for deceased individuals? estate, GRE, Line 349, tax credit
List of charities and certain other qualified donees registered, revoked, annulled, penalized, suspended, qualified donees, search, RCAAA, registered Canadian amateur athletic associations, registered national arts service organization, RNASO
List of companies authorized to produce customized forms T3010, T1235, T1236, vendors
List of foreign charities that have received a gift from His Majesty in right of Canada qualified donee, QD, registered, search
List of low-cost housing corporations for the aged registered as qualified donees seniors, elderly, revoked, search, LCH, QD
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, QD
List of municipalities - Alberta qualified donee, QD, registered, revoked, search
List of municipalities - British Columbia qualified donee, QD, registered, revoked, search
List of municipalities - Manitoba qualified donee, QD, registered, revoked, search
List of municipalities - New Brunswick qualified donee, QD, registered, revoked, search
List of municipalities - Newfoundland and Labrador qualified donee, QD, registered, revoked, search
List of municipalities - Northwest Territories qualified donee, QD, registered, revoked, search
List of municipalities - Nova Scotia qualified donee, QD, registered, revoked, search
List of municipalities - Nunavut qualified donee, QD, registered, revoked, search
List of municipalities - Ontario qualified donee, QD, registered, revoked, search
List of municipalities - Prince Edward Island qualified donee, QD, registered, revoked, search
List of municipalities - Quebec qualified donee, QD, registered, revoked, search
List of municipalities - Saskatchewan qualified donee, QD, registered, revoked, search
List of municipalities - Yukon qualified donee, QD, registered, revoked, search
List of registered journalism organizations RJO, registered journalism organization, QCJO
List of universities outside Canada registered as qualified donees
QD, revoked, search
Loanbacks receipt, gift, non-qualifying security
Lottery prizes receipt, deemed fair market value
Low-cost housing corporations for the aged qualified donee, LCH, receipts, QD
Low-cost housing corporations for the aged - Compliance QD, sanctions
Maintaining charitable registration - Resource manual assistance, help
Maintaining the charity's status as a legal entity (checklist)  
Make a service complaint standards
Making a change to your organization  
Mediation, CSP-M03 apply, registration
Meeting the disbursement quota (checklist) DQ, spending requirement, T3010
Meeting the disbursement quota - prior to Budget 2010 DQ, spending requirement
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, QD, indian band, aboriginal, indigenous, receipts
Municipal or public bodies performing a function of government in Canada - Compliance
qualified donee, QD, indian band, aboriginal, indigenous, sanctions
Municipalities qualified donee, QD, receipts
Municipalities - Compliance
qualified donee, QD, sanctions 
Access our online services for charities MyBA, digital services
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
Official donation receipts by a newly registered charity, CPC-009  
Other acceptable activities permitted within certain limits business, 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
P113 - Gifts and income tax 2018 donations, ecological, cultural, U.S. charities, deceased, gift in kind, appraisal, artist, capital gains
Payment for participation in a youth band or choir, CPC-019 receipt, donation, gift
Payroll  
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 commentary, CPC-030 (archived) qualified donee, QD
Policy institutes, CSP-S10 science, education, research, political, apply, registration
Political party's use of charity's premises, CPC-007 political activities, PPDDA, public policy dialogue and development activities 
Prescribed donee, CSP-P15 foreign
Private benefit, CSP-P09 private benevolence, self-help
Private foundations and investment portfolios, CPC-023 business
Professional association, CSP-P18 members
Promoting the efficiency of Canadian armed forces and police services, CSP-D12 apply, registration
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
Public amenities, CSP-P20 library, museum, gallery, botanical garden, recreation grounds, apply, registration
Public benefit, CSP-P06  
Public policy, CSP-P13  
Public policy dialogue and development activities by charities, CG-027 political activities, PPDDA, charitable purposes, charitable activities
Purposes beneficial to community, CSP-C10  
Qualified donee: Becoming a prescribed university outside Canada, RC191 apply, QD
Qualified donee: Foreign charities that have received a gift from His Majesty in right of Canada, CG-023 QD, registration, apply, criteria
Qualified donee: Low-cost housing corporation for the aged, CG-025 QD, registration, apply, criteria, LCH 
Qualified donee - Municipal or public body performing a function of government in Canada aboriginal, indigenous, native band, indian band, qualified donee, QD
Qualified donees, CG-010 QD
Qualified donees - Consequences of returning donated property, CG-016 QD, gift
Questions and answers about gifting and receipting donation
Questions and answers about operating a registered charity  
Questions and answers for the media  
RCAAA - revocation, CSP-R25 canadian amateur athletic association, qualified donee, QD
RCAAA application for registration, CSP-R04 canadian amateur athletic association, qualified donee, QD, T1189
RCAAA return, CSP-R09 canadian amateur athletic association, qualified donee, QD, T2052, T2
RCAAAs: Receipts-issuing policy, CPS-007 canadian amateur athletic association, qualified donee, QD, donation, gift
Receiving gifts  
Registered Canadian amateur athletic associations - Compliance
qualified donee, QD, RCAAA, sanctions
Registered Canadian amateur athletic association, CSP-R01 RCAAA, qualified donee, QD
Registered charities making grants to non-qualified donees, CG-032 grants, non-qualified donees, grantees, qualifying disbursement, QD
Registered charities making improvements to property leased from others, CPS-006 apply
Registered journalism organizations RJO, registered journalism organization, QCJO
Registered universities outside Canada qualified donee, QD, prescribed
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 (archived) RCAAA, apply, QD
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
Relief of poverty, CG-029 apply, registration, charitable purposes
Relieving conditions attributable to being aged and charitable registration, 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, media kit
Reporting terrorism or charity non-compliance terrorist abuse
Request associated status T3011, IC77-6R
Request for registered charity information form, information, informal request
Request permission to accumulate change, DQ, accumulation, disbursement quota
Request publicly available data from the List of charities (Charities Listings) form, information
Request voluntary revocation  
Research as a charitable activity, CPS-029 registration, apply
Resources, CSP-R13 financial, material, human
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  
Search tips for the List of charities  
Self-help groups, CSP-S02 registration, apply
Service Standards 2023-2024  
Should you apply for charitable registration?  
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
Submit your application
registered charity, apply
Substantially all, CSP-S16  
Filing a Registered Charity Information Return (T3010) - Who needs to file inactive, not operating
Filing a Registered Charity Information Return (T3010) - When to file failure to file
Filing a Registered Charity Information Return (T3010) - Before you file fiscal period end, accumulation, accumulate
Filing a Registered Charity Information Return (T3010) - How to file digital services, My Business Account, MyBA
Filing a Registered Charity Information Return (T3010) - After you file return due date, received date, T1240, DQ reduction, disbursement quota reduction
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
Technical issues working group regulation
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 media kit
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
Universities outside Canada registered as a qualified donee - Compliance
QD, sanctions
Upholding human rights and charitable registration, CG-001 registration, apply
Using an intermediary to carry on a charity's activities within Canada, CG-004 direction and control, conduit
Video series: Gifting and receipting educational video
What are registered charities? media kit
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, public benefit test
What is the difference between a registered charity and a non-profit organization? NPO
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
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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