Social activities

Summary policy

Date
June 9, 2003

Reference number
CSP-S05

Key words

Social (activities) - Charitable (activities)

Policy statement

Social activities, in and of themselves, are not charitable at law.

An organization that is established for exclusively charitable purposes can devote some of its resources to social activities provided these activities are ancillary and incidental to its charitable purposes.

References

• Guidance CG-020, Charitable purposes and activities that benefit youth
• Summary policy CSP-R13, Resources
• Maisonnée de Hauterive Inc. v. Canada (Minister of National Revenue) (2001 FCA 171), 2001-05-29