Charity and non-profit lawyer Mark Blumberg offers a compliance checklist for Canadian charities via the GlobalPhilanthropy.ca charity assistance project.
The 16-page checklist covers numerous important compliance topics, including:
- Filing your T3010 registered charity information
- Ensuring your T3010 is correct and complete
- Ensuring your donation receipts are correct
- Religious school tuition receipts
- Fraudulent tax receipts
- Charity gifting tax shelters
- Acting outside legal objects
- Non-charitable activities
- Avoiding gifts to non-qualified donees
- Fundraising costs and practices
- Failure to meet disbursement quota
- Political activities
- Unrelated business activities
- Transactions with directors
- Employment issues
- Keeping adequate books and records
- Maintaining legal status
- Provincial charitable registration
- Internal financial controls
- Basic risk management
- Governance
While a checklist like this can be a valuable tool, organizations should consult a more comprehensive resource before acting. Not-for-Profit PolicyPro from First Reference, and its internal control peers, Finance & Accounting PolicyPro and Information Technology PolicyPro, offer just that.
Adam Gorley
First Reference Internal Controls, Human Resources and Compliance Editor
Editor at First Reference Inc.
Adam Gorley is a copywriter, editor and researcher at First Reference. He contributes regularly to First Reference Talks, Inside Internal Controls and other First Reference publications. He writes about general HR issues, accessibility, privacy, technology in the workplace, accommodation, violence and harassment, internal controls and more.
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