Historical site, items
September 3, 2003 (Revised November 23, 2005)
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).
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