Other purposes beneficial to the community

This category includes various purposes that do not fall within the other categories but which the courts have recognized as charitable, such as:

  • relieving a condition or disability associated with old age, which includes providing facilities for the care and rehabilitation of the elderly
  • preventing and relieving sickness and disability, both physical and mental (for example, hospitals)
  • providing certain public amenities to benefit the community (for example, public recreation grounds)
  • providing counselling services for people in distress
  • operating an animal shelter
  • operating a volunteer fire department

Examples of purposes 

  • Promotion of health 
    • To promote health by providing the public with [specify type of] medical services.
    • To promote health by providing affected populations with health care services or products that prevent and manage serious threats to health and survival.
    • To promote health by providing accident victims with physical, occupational, or speech therapy.
    • To promote health by protecting and maintaining public health through the operation of a healthy-heart program to slow the development and progression of heart disease.
    • To promote health by providing individuals with [specify health condition] with access to related counselling, information, or group support programs.
    • To promote health by providing public ambulance, paramedic, or firefighting services.


    For more information, see Guidance CG-021, Promotion of health and charitable registration.

  • Advancing the public's appreciation of the arts
    • To advance the public’s appreciation of the arts by providing high-quality artistic performances in [specify for example, public places, senior citizens homes, churches, community centres, and educational institutions].
    • To advance the public’s appreciation of the arts by producing public art exhibitions, presentations, and performance art(s) events, and by providing a forum for qualified artists to exhibit, present, or perform their artistic works through participation in such events.
    • To advance the public’s appreciation of the arts by:
      • providing high-quality public performances of classical choral works; and
      • providing free performances for audiences that may not be able to attend regular performances.


    For more information, see Guidance CG-018, Arts activities and charitable registration.

  • Protection of the environment

    Ecosystem preservation

    • To protect the environment for the benefit of the public by conserving or restoring ecosystems and biodiversity on a long-term basis.

    Pollution reduction

    • To protect the environment for the benefit of the public by conserving ecosystems through saving, supporting, protecting, or assisting stressed or endangered forms of life (including plant and animal life).

    • To protect the environment for the benefit of the public by reducing pollution for the benefit of the public by operating a water testing and treatment program at [specify location].

    • To protect the environment for the benefit of the public by reducing pollution and by cleaning up or remediating polluted [specify air, water, or ground].

  • Promoting the welfare of animals
    • To promote the welfare of animals for the benefit of the public by spaying or neutering domestic pets, and/or feral or stray animals.
    • To promote the welfare of animals for the benefit of the public by:
      • rescuing stray, abandoned, abused, or surrendered animals; and
      • operating an animal adoption program.


    For more information, see Guidance CG-011, Promotion of animal welfare and charitable registration.

  • Addressing and preventing specific problems faced by children or youth
    • To address and prevent problems faced by children or youth by providing publicly available crisis counselling.
    • To address and prevent problems faced by children by operating a latchkey program for [specify eligible beneficiaries, for example, children attending public elementary schools].
    • To address and prevent problems faced by youth by operating a supervised youth centre (or drop-in centre) that provides structured programs directed toward resolving [specify the problem(s)].
    • To address and prevent problems faced by youth by establishing, operating, and maintaining a long-term group home for youth dealing with [specify problem(s)].
    • To address and prevent problems faced by youth by establishing, operating, and maintaining a life-skills learning centre for Aboriginal children and youth dealing with [specify problem(s)].


    For more information, see Guidance CG-020, Charitable purposes and activities that benefit youth.

  • Addressing and preventing specific problems faced by families 
    • To address and prevent specific problems faced by families by establishing and operating an assessment and counselling center for children, youth, and parents dealing with behaviour management issues.
    • To address and prevent specific problems faced by families by providing parents, children, and youth with mentoring programs, workshops, and seminars on issues such as anger management, conflict resolution, and effective communication.
    • To address and prevent specific problems faced by families by providing grief support and counselling for survivors that addresses issues associated with the loss of family members.
    • To address and prevent specific problems faced by families by providing counselling and outreach programs to individuals affected by family violence.
  • Relieving conditions associated with the aged
    • To relieve conditions attributable to being aged by providing specially adapted residential accommodation, incidental facilities, and support to [specify eligible beneficiaries].
    • To relieve conditions attributable to being aged by providing personal care, housekeeping, meals, nursing, shopping assistance, and transportation to medical appointments to [specify eligible beneficiaries].
       

    For more information, see Guidance CG-026, Relieving conditions attributable to being aged and charitable registration.

  • Relieving conditions associated with disability
    • To relieve conditions associated with disability by providing specially adapted residential accommodation, incidental facilities, and support to [specify eligible beneficiaries].
    • To relieve conditions associated with disability by providing trained personnel and specialized services that assist [specify eligible beneficiaries] in their daily activities.
    • To relieve conditions associated with disability by providing athletic and recreational programs to support the physical, mental, and emotional well-being of [specify eligible beneficiaries].
    • To relieve conditions associated with disability by providing life management counselling and other supportive services to [specify eligible beneficiaries] to become and remain more independent in the community.
    • To relieve conditions associated with disability by providing job training and job placement assistance to [specify eligible beneficiaries].
    • To relieve conditions associated with disability by providing camps with specially adapted programs and facilities for children or youth with [specify condition(s)].
    • To relieve conditions associated with disability by providing assistive devices to [specify eligible beneficiaries].
  • Providing public amenities
    • To provide a public amenity by establishing and maintaining a memorial garden for the public.
    • To provide a public amenity by establishing and maintaining a park in [specify community].
    • To provide a public amenity by establishing and maintaining a public children’s playground.
    • To provide a public amenity by establishing, administering, and maintaining a multi-use recreational facility in [specify community].
    • To provide a public amenity by establishing and maintaining a [specify type of museum] for the public.


  • For more information, see Summary policy CSP-P20, Public amenities.
  • Protecting and preserving significant heritage sites
    • To protect and preserve significant heritage sites by restoring, developing, and maintaining the [specify the historic site] with a view to commemorating the site and educating the public about it.
       

    For more information, see Summary policy CSP-H05, Heritage society.

  • Promoting the efficiency of the Canadian Armed Forces
    • To promote the efficiency of the Canadian Armed Forces for the benefit of the public by providing [air, sea, or army] cadet training to youth.
  • Promoting commerce or industry
    • To promote and maintain efficiency and high standards of practice in the [specify industry, trade, or profession] for the benefit of the public by developing training programs for, and providing funds for the training of, individuals engaged in the [industry, trade or profession].
    • To promote excellence and efficiencies in the [specify industry, trade or profession] in Canada for the benefit of the public by establishing and maintaining best practices and standards of workmanship, through the development and institution of an apprenticeship program.
    • To promote excellence in the [specify industry, trade or profession] in Canada for the benefit of the public by conducting research on best practices related to that [specify industry, trade or profession] and disseminating the results of the research to the public.


    For more information, see Guidance CG-014, Community economic development activities and charitable registration.

  • Gifting to qualified donees

    Ontario

    • To receive and maintain a fund or funds and to apply all or part of the principal and income therefrom, from time to time, to charitable organizations that are also registered charities under the Income Tax Act (Canada).


    For all other Canadian jurisdictions

    • To receive and maintain a fund or funds and to apply all or part of the principal and income therefrom, from time to time, to qualified donees as defined in subsection 149.1(1) of the Income Tax Act (Canada).


    For more information, see Guidance CG-010, Qualified donees.

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