Historical site, items

Summary policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference number
CSP-H07

Key words

Historical

Policy statement

An organization established to advance knowledge of, preservation of, and displaying items of historical significance can qualify for registration as a charity under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable. When submitting its application for registration, the organization should provide the Canada Revenue Agency with documents that certify the designation as a historical site (that is, designation from the Department of Canadian Heritage, or appropriate provincial or municipal authority).

References

• Guidance CG-019, How to draft purposes for charitable registration
• Summary policy CSP-C10, Purposes beneficial to community
• Summary policy CSP-H05, Heritage society