In some case CRA accepts that communication to the public or public awareness campaigns may be considered charitable and not political. Here is an excerpt from CRA Guidance on Political Activities – CPS-022 7. When is communication a charitable activity?…
As with all charity activities it is important that charities maintain adequate books and records of their political activities. Such books and records should be maintained in Canada and preferably in either English or French. Here is an excerpt from…
Canadian charities that are involved with political activities must note that on their T3010 forms. Here is an excerpt from CRA Guidance on Political Activities – CPS-022 “13. What are the filing requirements? All registered charities must complete and file…
Here is some of the definitions and terminology used by CRA in discussing political activities by Canadian charities. Here is an excerpt from CRA Guidance on Political Activities – CPS-022 “Appendix I — Definitions Advocacy — Advocacy is demonstrated support…
In a Globe and Mail article entitled “Foes of Northern Gateway pipeline fear revocation of charitable status” there is a discussion of recent issues raised about foreign funding on Canadian charities and political activities of Canadian charities. On the political…
The CRA on August 22, 2011 published their Guidance CG-011, Promotion of Animal Welfare and Charitable Registration. CRA had completed and public consultation and here is the revised guidance. Here is the link: Here is the summary from the…
The CRA has added three new webinars to their website on “Activities outside Canada”, Political activities and a T3010-1: Line by line review. The CRA webcasts are available at:
Malcolm Burrows recently wrote a very thoughtful article for the September 2010 edition of Gift Planning in Canada on C-470, the private members bill to cap salaries at registered charities and to force charities to disclose salary information on the…
A bill to impose a salary cap on Canadian registered charities has passed 2nd reading and will shortly be reviewed by the Finance Committee of the House of Commons. As they say, there is usually one simple solution to a…
Here is a copy of my presentation to the Ontario Council For International Cooperation (OCIC) on “Advocacy and Political Activities for Canadian International Development Charities: Some Legal and Ethical Perspectives”. Canadian_Charities_and_Political_Activities_-_Presentation_to_OCIC_2010.pdf
CRA has just released its guidance “Upholding Human Rights and Charitable Registration”. Any Canadian charity dealing with human rights issues will want to read this document. The Guidance “Upholding Human Rights and Charitable Registration” is located at the CRA’s website…
Most of CRA’s view on political activities by Canadian charities can be found in Policy Statement CPS-022 Political Activities. (see Political Activities (CPS – 022) located at I highly recommend that any charity considering conducting any activity that…
Canadian registered charities need to scrupulously avoid involvement with partisan political activity. In this brief note we cover CRA policy statement CPS-022 on political activity by charities and CRA’s Advisory on Partisan Political Activities. It is really important for Canadian…