Operating a registered charity
To maintain your charitable registration, your charity must fulfill important obligations to demonstrate transparency and accountability to Canadians.
File a T3010 return
What is a complete registered charity information return? When is the return due? Which form should you use?
Annual spending requirement
What is the disbursement quota? How much do you need to spend per year on charitable activities or qualifying disbursements? Avoiding common mistakes.
Books and records
What are adequate books and records? Where and how long must they be kept?
Make a change to your organization
How to change your organization's directors, address, legal name, governing documents, purposes and activities, and more.
Activities
Charitable activities
Different ways a registered charity may carry on its charitable activities.
Limited partnership interests
A registered charity may invest in limited partnerships under certain conditions
Activities outside Canada
How to carry on activities outside Canada and working with intermediaries.
Issuing receipts or receiving donations
Issuing receipts
What you need to know to issue a receipt, consequences of improper receipting, determining fair market value, split receipting, sample receipts.
Receiving gifts
What is a gift? Why pledges, gift certificates, services and sponsorship funds are not gifts, returning a gift to a donor, anonymous gifts.
Fundraising activities
Acceptable fundraising, issuing receipts for fundraising events, cause-related marketing.
Educational resources and checklists
Checklists for staying compliant as a charity
Easy-to-follow checklists to help with the responsibilities of operating a registered charity.
Charitable purposes
Categories of charitable purposes and examples.
Obligations of being a registered charity
Understand your obligations and the consequences of not meeting them.
Access our online services for charities
How to sign up for My Business Account and apply to become a charity or file your T3010 online.
Find guidance and policies
Policies and guidance containing technical information.
Educating charities about the risks of terrorist abuse
How terrorists abuse charities, assessing and reducing the risks, checklist for charities, and how to report suspected terrorist abuse.
Charities media gallery
Videos, transcripts and infographics for both charities and donors.
Registration number
Explains the different sections of a business number.
Charities and giving glossary
Find definitions of terms and expressions related to charities.
Related links
- Guidance CG-017, General requirements for charitable registration
- CRA forms and publications
- Questions and answers about operating a registered charity
- GST/HST information for charities
- External resources for charities
- Transition to Ontario's Not-for-Profit Corporations Act, 2010
- Transition to the new B.C. Societies Act
- The Canada Not-for-profit Corporations Act (NFP Act) – Information for federally incorporated charities
- Rules for not-for-profit and charitable corporations – Information for charities incorporated in Ontario
- The New Societies Act – Information for British Columbia societies (not-for-profit corporations)
- Payroll
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