Registered charities have special concerns when it comes to the legal and administrative application of the Income Tax Act. To maintain charitable status under the Act, a charity must devote substantially all of its resources to charitable purposes and activities—and avoid excessive political activity...
The Canada Revenue Agency has published a succinct summary of the general requirements that an organization requires to qualify as a charity (charitable organization, private foundation, or public foundation). The seven general requirements are set out below:
Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.