In reviewing applications for charitable registration, the Canada Revenue Agency (CRA) considers whether the organization:
- is appropriately set up;
- has purposes (or objects) that are exclusively charitable;
- will have activities that are charitable, are carried out in an allowable manner, and further one or more of its purposes; and
- will deliver a public benefit.
All four of these criteria must be met, or the application will be rejected.
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- major steps you'll need to take
- getting legal advice
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- four categories of charitable purposes
- some worthwhile purposes may not be charitable
- purposes must be exclusively charitable
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- activities must be exclusively charitable
- specific, detailed information required
- specific questions you may consider
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- poverty, education or religious purposes presumed to deliver public benefit
- proof may be required
- tangible benefit to a significant section of the population
- CRA's interpretation of the public benefit test
- CRA's policy on meeting the public benefit test
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- form T2050, and guide T4063
- significant work effort required
- incomplete filings will be rejected by CRA
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- unique circumstances may warrant a priority review
- incomplete returns
- notice of successful application
- right to appeal CRA decisions
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This material is general in nature, and does not give legal, tax or accounting advice. You should get professional advice before deciding to proceed.
