June 9, 2003
Private benevolence - Private benefit - Self-help
To qualify for registration as a charity, an organization's purposes and activities must provide a tangible benefit to the community or a section of the community.
The courts have held that an organization established to benefit a named individual or a private group (for example, a professional association) is established for private benevolence and therefore not charitable at law.
- Summary policy CSP-P06, Public benefit
- Summary policy CSP-P18, Professional association
- Summary policy CSP-S02, Self-help groups
- Policy statement CPS-016, Distinction between self-help and members' groups
- National Model Railroad Association v. Minister of National Revenue,  1 C.T.C. 300
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