Important links for directors, officers and volunteers

The following links provide charity administrators, and anyone involved with operating a registered charity, easy access to need-to-know information found on the Charities and giving webpages.

Accumulation of funds

• Asking for permission to accumulate property (funds)

Activities

• Activities
• Change purposes and activities
• Engaging in allowable activities (Checklist)

Associated status

• Asking for associated status

Books and records

• Books and records
• Electronic Record Keeping (Information Circular)
• Financial statements and books and records (recorded webinar)
• Keeping adequate books and records (Checklist)

Business - operating a business

• Business activities
• What is a related business?, CPS-019

• What is a related business? (recorded webinar)

Changes

• Advising the Charities Directorate of changes to your charity (Checklist)
• Making a change to your organization

Compliance and audits

• Compliance and audits

Contact information

• Contact the Charities Directorate

Corporate status of a registered charity

• Changing a charity's legal status
• Advising the Charities Directorate of changes to your charity (Checklist)
• Incorporation documents
• Maintaining the charity's status as a legal entity (Checklist)

Definitions (see Glossary of key terms)

Disbursement quota

• Annual spending requirement (disbursement quota)

Filing requirements (see Registered charity information return)

Foreign activities - registered charities operating outside Canada

• Activities outside Canada (recorded webinar)
• Avoiding terrorist abuse (Checklist)
• Canadian registered charities carrying on activities outside Canada, CG-002
• Activities outside Canada
• Charities in the international context

Forms and publications

• CRA forms and publications

Fundraising

• Fundraising activities
• Fundraising by registered charities, CG-013
• Fundraising events, receipting
• S7-F1-C1, Split-receipting and Deemed Fair Market Value
• Third party fundraisers, CPC-026

• Updated fundraising guidance (recorded webinar)

Gifts

• Gifting and receipting (video gallery)
• Gifts and Income Tax (P113)
• Gifts out of inventory, CPC-018
• Receiving gifts

Glossary of key terms

• Glossary

Goods and services tax/harmonized sales tax (GST/HST)

• GST/HST (Checklist)

Government contacts

• Provincial and territorial

Information return (see Registered charity information return)

News and updates

• What's new

Policies and guidance

• Policies and guidance about operating a registered charity

Public policy dialogue and development activities

• Attendance at a political fundraising dinner, CPC-001
• Political party's use of charity's premises, CPC-007
• Public policy dialogue and development activities by charities, CG-027

Purposes

• Change purposes and activities
• Charitable purposes
• How to draft purposes for charitable registration, CG-019

Questions and answers

• Purposes and activities
• Operating a registered charity

Receipts

• Gifting and receipting (video gallery)
• Issuing complete and accurate donation receipts (checklist)
• Issuing receipts
• Official donation receipts by a newly registered charity, CPC-009
• Sample official donation receipts

Registered charity information return (Form T3010)

• How to avoid common mistakes when filing your return (T3010 Checklist)
• Completing the registered charity information return (Guide T4033)
• List of companies authorized to produce customized forms
• Registered Charity Information Return (Form T3010)

Registered charity status

• Basic guidelines for maintaining charitable registration (Checklist)
• Consequences of not meeting the obligations of registration
• Advantages and obligations

Registration number

• Registration number

Revocation of a charity's registration

• Completing the Tax Return Where Registration of a Charity is Revoked (Guide RC4424)
• Revoking registered status
• Tax Return Where Registration of a Charity is Revoked (Form T2046)

Spending requirement (see Disbursement quota)

Sponsorship

• Sponsorship

Videos and recorded webinars

• Videos and recorded webinars