Advancement of education

Summary policy

Date
October 25, 2002

Reference number
CSP-E01

Key words

Education - Charitable purposes

Policy statement

To advance education in the charitable sense means formal training of the mind, advancing the knowledge or abilities of the recipient, or improving a useful branch of human knowledge through research.

Purposes focused on advancing the public’s appreciation of the arts are now assessed under the fourth category of charity, Other purposes beneficial to the community in a way the law regards as charitable. For more information, see Guidance CG-018, Arts activities and charitable registration.

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