Assisting people and charities impacted by the wildfires in Alberta

The Canada Revenue Agency (CRA) understands that the main concerns of those affected by the disaster are their families, homes, businesses, and communities. We also understand that filing required documents, such as Form T3010, Registered Charity Information Return, is not a priority at this time. In light of this disaster, the CRA will be providing proactive relief to affected charities by allowing more time to meet their information filing requirements. The situation will be monitored by the CRA and addressed case by case.

In the event of a fire or other disaster that destroys a charity’s books and records, the Canada Revenue Agency can help charities re-establish themselves by giving them copies of documents we hold in our files. However, this can only partly replace what may be lost. The Agency will work with the charity to help ensure the charity is in compliance with the requirements of the Income Tax Act.

Yes, to get the return online, go to T3010 charity return - Filing information.

For federal incorporation under the Canada Not-for-profit Corporations Act, visit Innovation, Science and Economic Development Canada.

For provincial or territorial incorporation, go to Provincial and territorial governments.

For more information, go to Incorporation documents.

Generally, a charity can carry out activities, including fundraising activities, that further its charitable purposes. Charitable purposes that allow a charity to help victims of disaster or other emergency might include a purpose to relieve poverty by providing financial or other assistance to those in need. Your charity can also gift funds raised for these purposes to other registered charities that are established to carry out such purposes.

To avoid placing your registered status in jeopardy, if your charity wants to carry out new programs and activities, you should contact the Charities Directorate to make sure the proposed activities are allowed and determine whether your purposes should be amended.

You can ask the Charities Directorate to review your purposes and proposed activities, and it will consider them on a priority basis. A charity that wants to conduct new activities should give the Charities Directorate a detailed statement of those activities to make sure they further the charity's purposes. For more information on new activities, go to Change purposes and activities.

Yes, a charity can change or add to its purposes. If you want to do so, you should send your proposed purposes to the Charities Directorate for review, along with a detailed statement of the activities you intend to conduct to further the purposes. The Charities Directorate will consider them on a priority basis. If they are acceptable, you can then amend your governing documents. For more information on changing purposes, go to Changing a charity's purposes.

There are registered charities established to help victims of disaster that have systems in place to effectively conduct such activities. Donating to, and working with, these organizations may be a more efficient use of resources.

You can apply to the Canada Revenue Agency to be registered, and applications with purposes that address this emergency will be considered on a priority basis. However, processing new applications may take longer than other options, and setting up the infrastructure needed to provide disaster relief may be complex. If you want to provide help, we encourage you to work with existing registered charities that are established for, and carrying out, programs of emergency relief. For more information, go to Is registration right for you?

Only Canadian registered charities and other qualified donees can issue official donation receipts in Canada.

You can identify organizations involved in helping with relief efforts by checking local news sites. You can then verify that an organization is a registered charity by checking the CRA List of charities.

Also, the CRA Charities Listings has many advanced search features to help you. For example:

• You can refine your search by selecting a charity type. Most relief organizations are listed under welfare or health.
   
• You can refine your search by selecting a category. Many relief organizations are listed under the following:
   
  • Welfare organizations – not elsewhere classified
  • Services other than hospitals
  • Disaster funds

Donations of money are the fastest, most efficient way to get help to people living in a disaster zone or affected by a natural disaster. They allow charities that are familiar with the situation to buy supplies based on the needs of the affected population. However, it is possible to donate supplies such as used clothing and household furnishings to a registered charity to help victims of disaster. If the fair market value of the items can be determined, the charity may be able to issue an official donation receipt. You should contact the charity to confirm this. For more information on receipting, go to Issuing receipts.

No. A registered charity can only issue a receipt to the true donor(s). When a retail store collects donations from customers for a registered charity, it is the customers who are making the donations, not the retail store. Therefore, since the customers are the true donors, the retail store would not be entitled to a receipt when it gives the collected money to the charity.

A donation may be claimed on your income tax and benefit return in the year it is made or in any of the five years after that year. For example, a donation made in 2016 can be claimed in 2016 or a later year, up to and including 2021.

You can review the Charities and giving webpages. If you still have questions or concerns, you can Contact the Charities Directorate.